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Estimate land tax for land in held in trust in Victoria.

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Use the calculator

The land tax trust calculator helps you estimate how much land tax might apply to land held in trust in Victoria.

You will need to enter:

  • the year you want to estimate tax for
  • whether the trust is considered an absentee owner
  • the total taxable value of all land held in trust.

When entering the total taxable value, exclude any land that is exempt such as land used as the principal place of residence (PPR) by a nominated PPR beneficiary.

The calculator will show an estimate based on the trust surcharge rates and includes the absentee owner surcharge if applicable.

If you own land individually or through a company, use the general land tax calculator instead.

Calculate land tax for trusts

Who it is for

You can use this calculator if you are a trustee of:

  • discretionary trusts that:
    • acquired land only before 31 December 2005, but the trustee has not nominated a beneficiary
    • acquired land only after 31 December 2005, with no nominated PPR beneficiary
    • holds land acquired both before and after 31 December 2005 where the trustee has not nominated a beneficiary
  • fixed trusts where the trustee has not notified the State Revenue Office of the beneficial interests in the land
  • unit trusts where there has been no notification of the unitholders.

Limitations of this calculator

This calculator provides an estimate only. It does not account for:

  • exemptions that may apply to certain types of trusts
  • deductions for joint ownership or nominated beneficiaries
  • concessional rates for clubs, charities, or councils.

It is not suitable for trustees of:

  • discretionary trusts with a nominated beneficiary that hold both pre- and post-2006 land
  • discretionary trusts that only hold pre- or post-2006 land used as a PPR by the nominated PPR beneficiary
  • discretionary trusts that hold land acquired before 31 December 2005 with a nominated beneficiary
  • unit trusts holding multiple properties, for the land used by the nominated PPR beneficiary only
  • fixed trusts holding multiple properties, for the land used by the nominated PPR beneficiary only
  • excluded trusts, administrative trusts, implied trusts, or constructive trusts.

Terms and conditions

This calculator provides an estimate only and may not match your official land tax assessment.

You are responsible for checking that the information you enter is correct and relevant to your situation.

We are not responsible for any loss caused by using or relying on the calculator or its results.

Use of this calculator is subject to:

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Last modified: 7 October 2025
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