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First Home Owner Grant
Understanding the First Home Owner Grant
Apply for the First Home Owner Grant
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Lodgement guide for the First Home Owner Grant
Repay the First Home Owner Grant
Objections for First Home Owner Grant
Appeals for First Home Owner Grant
First home buyer duty exemption or concession
First home buyer relief after family violence

Land transfer (stamp) duty
Understanding land transfer (stamp) duty
Land transfer (stamp) duty calculator
Dutiable value of a property
Concessions, exemptions and waivers
Managing duty transactions
Transaction types
Companies and trusts
Pay your land transfer duty assessment notice

Dutiable value of a property
Understanding the dutiable value of a property
Valuation of land for duty purposes
Fixtures and duty
Retirement villages and dutiable value
Water entitlements
Premium duty rate for agreements or arrangements entered into on or after 1 July 2021

Concessions, exemptions and waivers
Principal place of residence duty concession
First home buyers
Off-the-plan duty concession
Pensioner and concession cardholder duty reduction
Spouse and partner exemption
Farms and commercial property
Charities duty exemption
Exemption for a transfer to a qualifying person with disability
Residential property up to $1 million
Bushfire relief measures

First home buyers
First home buyer duty exemption or concession
Apply for a first home buyer duty exemption or concession
First home owner with dependent child exemption or concession
Apply for a first home owner with dependent child duty exemption or concession
First home buyer relief after family violence

Off-the-plan duty concession
Understanding the off-the-plan duty concession
Strata apartments and townhouses temporary concession
Apply for an off-the-plan concession

Pensioner and concession cardholder duty reduction
Pensioner land transfer (stamp) duty calculator
Pensioner and concession cardholder duty reduction (contracts signed on or after 1 July 2023)
Pensioner and concession cardholder duty reduction (contracts signed before 1 July 2023)
Approved Commonwealth concession cards
Apply for a pensioner duty exemption or concession

Farms and commercial property
Family farm exemption
Young farmer duty exemption or concession
Apply for a young farmer duty exemption or concession
Regional commercial, industrial and extractive industries property concession

Charities duty exemption
Understanding the charities duty exemption
Apply for a duty exemption for charities

Residential property up to $1 million
Concession or exemption for City of Melbourne residential property
Concession or exemption for property in Melbourne’s Capital City Zone
Waiver for residential property transactions of up to $1 million

Managing duty transactions
Assessments in Duties Online
Evidentiary Requirements Manual
Complete a Digital Duties Form
Digital Duties Form – frequently asked questions
Guide to the Digital Duties Form
Complete a notice of acquisition
Lodge a land transfer using an ELNO
Apply for a duty refund
Public lodgement
Changes to assumed tax amounts in duty transactions

Assessments in Duties Online
Standard and complex duty assessments
Lodgement categories and checklist
Guide to transacting with Duties Online
After you lodge a duty transaction
Reset your Duties Online password

Public lodgement
Public lodgement process for duty matters
Understanding public lodgement

Transaction types
Sub-sales and duty
Changes in beneficial ownership without changing legal ownership
Deceased estates and duty
Categories of land transfer transactions
Duty payable on late settlement and default interest
Economic entitlements
Land use entitlements

Economic entitlements
Understanding economic entitlements
Guide to lodging economic entitlements in Duties Online
Paying duty on the acquisition of an economic entitlement

Companies and trusts
Duty and trusts
Trust deeds
Trust exemptions
Variations to discretionary trusts
Exemptions and concessions
Limited recourse borrowing arrangements (custodian trusts and holding trusts)

Exemptions and concessions
Corporate reconstruction concession
Corporate consolidation concession
Special disability trusts exemption

Foreign purchasers of property
Understanding foreign purchaser additional duty
Exemptions, concessions and rules for foreign purchaser additional duty
Calculating foreign purchaser additional duty
Confirming your foreign purchaser status
Apply for an exemption from foreign purchaser additional duty

Property clearance certificates
Understanding property clearance certificates
Apply for a property clearance certificate
Apply for a property clearance certificate update
Become a registered user of our clearance certificates portal
Notes to property clearance certificates - land tax
Notes to property clearance certificates - commercial and industrial property tax
Notes to property clearance certificates - windfall gains tax

Duty on lease transactions
Duty on the grant, transfer or surrender of a lease
Lodge and pay duty under lease provisions

Landholder duty
Understanding landholder duty
Land holdings
Interests and relevant acquisitions
Exemptions and concessions
Examples of landholder duty calculations
Relevant acquisition lodgement and payment obligations
Am I liable to pay landholder duty?
Lodge a statement and pay duty
Apply to register a trust
Rulings and definitions

Interests and relevant acquisitions
Interests and acquisitions
Relevant acquisitions

Am I liable to pay landholder duty?
Landholder duty - decision tools
Am I liable to pay landholder duty on an acquisition in a listed company or trust?
Am I liable to pay landholder duty on an acquisition in a private unit trust scheme?
Am I liable to pay landholder duty on an acquisition in a private company?

Lodge a statement and pay duty
Lodge a landholder acquisition statement
Pay landholder duty

Apply to register a trust
Trust registrations
Apply for registration as a declared wholesale unit trust scheme
Apply for registration as a declared public unit trust scheme
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Apply for registration as a wholesale unit trust scheme

Rulings and definitions
Landholder duty rulings
Request a private ruling
Landholder definitions

Owning property
Land tax
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Land tax
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Managing your land tax
Ownership structures and changes
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Companies and trusts

New to land tax
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Site values and land tax
Understanding your land tax assessment
Example of land tax calculation
Do I have to pay land tax?

Exemptions and concessions for land tax
Principal place of residence
Primary production land
Other exemptions
Discount for build-to-rent developments
Family violence land tax relief
Bushfire relief measures

Principal place of residence
Principal place of residence (PPR) exemption from land tax
Apply for a principal place of residence exemption from land tax
Changes to your principal place of residence exemption
Exemption for construction or renovation of a principal place of residence
Respond to a land tax principal place of residence investigation

Primary production land
Primary production land exemption
Apply for a primary production land exemption
Greater Melbourne and urban zones

Other exemptions
Less common exemptions and concessions
Charitable organisations
Apply for a charitable land tax exemption
Land tax exemption for rooming houses

Paying land tax
Pay your land tax assessment
Hardship relief for land tax
Land tax overpayment
Register for BPAY View

Managing your land tax
My Land Tax
Register for My Land Tax
View or download your land tax assessment
Update or correct your land tax assessment
Change your contact details for land tax
Authorise a representative for land tax
Objections and refunds
Receiving land tax assessments via myGov

Objections and refunds
Object to the site or capital improved valuation of your land
Objections to land tax assessments

Ownership structures and changes
Changes in ownership
Joint owners
Deceased estates

Joint owners
Joint ownership assessments
Understanding the joint ownership deduction
Joint owner examples (no individual deductions)

Deceased estates
Deceased estates and land tax
Commencement of administration of deceased estate
Completion of administration of deceased estate

Absentee owner surcharge
Understanding the absentee owner surcharge
Notify us of your absentee owner status
Absentee individuals
Absentee corporations
Absentee trusts
Apply for an exemption from the absentee owner surcharge
Absentee owners and joint owner assessments
Absentee owner surcharge definitions
Do I have to pay the absentee owner surcharge?

Absentee trusts
Understanding absentee trusts
Absentee discretionary trusts
Absentee fixed trusts
Absentee unit trusts
Absentee chains of trusts (sub-trusts)

Companies and trusts
Trust structures and land tax
Trusts and land tax
Land tax trust calculator
Trustee to notify of a trust acquisition of an interest in land
Trustee of a discretionary trust to nominate a subsequent beneficiary
Trustee to nominate a PPR/subsequent PPR beneficiary
Trustee notification of beneficial interests and unitholdings
Grouping and land tax
Absentee owner surcharge

Vacant residential land tax
Understanding vacant residential land tax
Exemptions from vacant residential land tax
Commercial residential premises
Vacant residential land tax calculator
Make a notification
Understanding your vacant residential land tax assessment
Pay your vacant residential land tax assessment
Object to vacant residential land tax

Short stay levy
Understanding the short stay levy
Register for the short stay levy
How to calculate the short stay levy
Notify us that premises are not short stay accommodation
Lodge a short stay levy return
Pay the short stay levy

Emergency services and volunteers fund
Understanding the emergency services and volunteers fund
Emergency services and volunteers fund calculations and discounts
Emergency services and volunteers fund calculator

Windfall gains tax
Understanding windfall gains tax
Exemptions and exclusions
Update your windfall gains tax assessment
Defer or pay windfall gains tax
Buying and selling land subject to windfall gains tax
Object to the site or capital improved valuation of your land

Exemptions and exclusions
All windfall gains tax exemptions and exclusions
Windfall gains tax residential land exemption
Charitable or university land
Transitional exemption before May 2021

Defer or pay windfall gains tax
Defer a windfall gains tax liability
Apply to defer windfall gains tax
Pay your windfall gains tax assessment

Businesses and organisations
Payroll tax
Commercial and industrial property tax
Property developers
Insurance duty
Companies and trusts
Gambling entities and operators
Farms and wine producers
Charities and not-for-profits
Accommodation providers

Payroll tax
Understanding payroll tax
Thresholds and grouping
Wages
Industries and locations
Managing your payroll tax
Exempt wages and organisations
Support for employers

Thresholds and grouping
Threshold and phase-out rate
Payroll tax threshold calculator
Do I have to register for payroll tax in Victoria?
Grouping
Payroll tax surcharges

Wages
Understanding wages
Victorian wages
Interstate wages and nexus provisions

Victorian wages
Contractors
Fringe benefits
Salary sacrifice arrangements
Superannuation
Shares and options
Personal services income

Industries and locations
Regional employers
Employment agencies
Declaration for chain of on-hire for employment agency purposes
Medical industry
Schools and education providers

Medical industry
Medical industry definitions for payroll tax

Managing your payroll tax
Register for payroll tax
Lodge your annual reconciliation
Lodge your monthly return
Pay your payroll tax
Apply for a payroll tax exemption
Apply for exclusion from grouping
Reset your PTX Express password
Edit your annual reconciliation

Exempt wages and organisations
Wages exempt from payroll tax
Payroll tax A-Z of taxable or exempt items
Organisations exempt from payroll tax
Paid caregiver leave exemption
Re-employed apprentices or trainees
Group training organisations
Non-profit organisations
Contractors who normally provide services to the public

Support for employers
Wage underpayment disclosures
Contacting us about insolvency
Coronavirus payroll tax relief

Commercial and industrial property tax
Understanding commercial and industrial property tax
Determining qualifying use for CIPT
Entry into the reform
Obligations and administrative guidance for CIPT
Dealings in properties that have entered the reform
Non-standard dealings in properties that have entered the reform
Changes of use of property
Assessments and objections for CIPT

Property developers
Growth areas infrastructure contribution
Metropolitan planning levy

Growth areas infrastructure contribution
Understanding the growth areas infrastructure contribution
Certificates and notices for GAIC land
What type of certificate should I apply for?
Exemptions, no liability and exclusions
Defer or pay GAIC
Apply for a GAIC certificate
Lodge a GAIC acquisition statement
Lodge a GAIC notification of a building permit application

Exemptions, no liability and exclusions
Exemptions from GAIC
No GAIC liability events
Excluded GAIC events
Excluded events for schools
Apply for a GAIC exemption
Apply for a certificate of no GAIC liability
Documents for a no GAIC liability certificate application

Defer or pay GAIC
Deferral of your GAIC
Elect to defer GAIC
GAIC deferral thresholds, indexation and interest
Work-in-kind agreements
Staged payment arrangements
GAIC staged payment interest calculator
Make a staged GAIC payment
Make a GAIC payment
Relief in exceptional circumstances

Metropolitan planning levy
Understanding the metropolitan planning levy
Metropolitan planning levy certificates
Apply for a metropolitan planning levy certificate
Apply for a revised metropolitan planning levy certificate
Pay your metropolitan planning levy

Insurance duty
Understanding insurance duty
Abolition of duty on business insurance premiums
Register as an insurer
Update your details as an insurer
Lodge a return as an insurer
Lodge a return as an insured person
Pay your insurance duty
Issues arising from the coronavirus pandemic for life insurers

Companies and trusts
Land tax for companies and trusts
Commercial and industrial property tax
Landholder duty

Gambling entities and operators
Wagering and betting tax
Keno tax
Casino tax

Wagering and betting tax
Understanding wagering and betting tax
Calculating net wagering revenue
Lodge a wagering and betting tax return
Register for the wagering and betting tax
Pay your wagering and betting tax
Grouping for wagering and betting tax
Object to a wagering and betting tax assessment

Keno tax
Understanding keno tax
Lodge and pay a keno tax monthly return
Register for keno tax
Cancel your keno tax registration

Casino tax
Understanding casino tax

Farms and wine producers
Livestock duty
Victorian liquor subsidy
Exemptions and entitlements

Livestock duty
Understanding livestock duty
Approved livestock agents
Register to become an approved agent
Livestock duty calculator
Lodge a return as an approved agent
Lodge statement as vendor or owner’s agent
Pay your livestock duty

Victorian liquor subsidy
Understanding the Victorian liquor subsidy
Apply for a liquor subsidy
Victorian liquor subsidy guidelines

Exemptions and entitlements
Land transfer (stamp) duty concessions, exemptions and waivers
Family farm exemption
Water entitlements
Primary production land (PPL) exemption

Charities and not-for-profits
Water and sewerage rebate
Charitable organisations (institutions) and land tax
Charities duty exemption
Windfall gains tax — charitable or university land

Water and sewerage rebate
Understanding the water and sewerage rebate
Apply for the water and sewerage rebate

Vehicles and car parks
Motor vehicle duty
Commercial passenger vehicle service levy
Congestion levy

Motor vehicle duty
Understanding motor vehicle duty
Motor vehicle duty calculator
Exemptions and concessions for motor vehicle duty
Drive-away deals 2026-27
Licensed motor car traders
Apply for an exemption, concession or refund from motor vehicle duty
Lodge a change of use
Pay motor vehicle duty
Apply for a licensed motor car trader duty refund
Object to motor vehicle duty

Commercial passenger vehicle service levy
Understanding the commercial passenger vehicle service levy
Driver guide to levy payment
Do I have to register for the commercial passenger vehicle service levy?
Register for the commercial passenger vehicle service levy
Lodge and pay a commercial passenger vehicle service levy return
Pay your commercial passenger vehicle service levy
Amend your commercial passenger vehicle service levy return
Information in other languages
Object to a commercial passenger vehicle service levy assessment
Definitions

Congestion levy
Understanding the congestion levy
Congestion levy map
Calculating the congestion levy
Exemptions and concessions
Renting out a parking space
Register as a car park owner or operator
Complete your congestion levy annual return
Change your congestion levy details
Pay your congestion levy assessment

Calculating the congestion levy
Calculate your levy (private car parks)
Calculate your levy (public car parks)

Exemptions and concessions
Understanding exemptions and concessions
Claim a levy exemption
Claim a levy concession

Unclaimed money
Understanding unclaimed money
Search for your unclaimed money
Apply for your unclaimed money
Apply for your Tatts, Intralot and TAB winnings or prizes
Lodge unclaimed money

Lodge unclaimed money
Business lodgement obligations and guide
Gaming venue lodgement obligations and guide

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First Home Owner Grant statistical tool
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Vacant residential land tax statistics 2025

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draft-DA-020v2 Transfer of land – Incorporated associations and amalgamations of incorporated associations Closing date: 24 June 2026, 5.00pm AEST

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The Victorian Government acknowledges Aboriginal and Torres Strait Islander people as the Traditional Custodians of the land and acknowledges and pays respect to their Elders past and present.