Bushfire relief measures

Key information

The 2026–27 Victorian State Budget announced relief measures from land tax, vacant residential land tax and land transfer (stamp) duty for people affected by the January 2026 Victorian bushfires.

People impacted by the January 2026 bushfires, who meet specific eligibility criteria, may be entitled to:

• a land tax waiver for 2026 for properties destroyed or substantially damaged by bushfires
• a land tax waiver for 2026 for owners with properties in the bushfire-affected areas that have incurred significant financial losses as a result of the bushfires
• a vacant residential land tax waiver for the 2027 tax year for residential properties that cannot be used or accessed due to bushfire
• land transfer duty refunds up to $55,000 for recent purchasers whose homes were destroyed by bushfires
• up to $55,000 in land transfer duty relief on a replacement home.

Eligible customers must apply for relief.

State of Disaster Area

Properties must be in the State of Disaster Area to be eligible. This area is made up of:

• Alpine Shire
• Ararat Rural City
• Colac Otway Shire
• Corangamite Shire
• East Gippsland Shire
• Golden Plains Shire
• Greater Bendigo City
• Horsham Rural City
• Lake Mountain Alpine Resort
• Mansfield Shire
• Mildura Rural City
• Mitchell Shire
• Moira Shire
• Mount Alexander Shire
• Murrindindi Shire
• Pyrenees Shire
• Strathbogie Shire
• Towong Shire
• Wellington Shire.

Land tax

2026 land tax waiver – properties destroyed or substantially damaged

Properties that have been destroyed or substantially damaged as a result of the bushfires may be eligible for a 2026 land tax waiver.

This relief applies to residential, commercial, industrial and other land.

A property may be considered destroyed where, for example:

• it is wholly destroyed
• the damage means it cannot be repaired
• a relevant authority has determined it to be a total loss.

A property may be considered substantially damaged where, for example:

• it is uninhabitable, or
• it has sustained damage that requires significant repair or rebuilding before it can be safely used or occupied, or
• it costs more to repair it than rebuild it.

Evidence may include:

• insurer or building reports
• local government or government services assessments
• insurance claim assessments
• photographs
• other records showing the extent of damage.

How to apply

To apply for this waiver, email support@sro.vic.gov.au with:

• your details (name, property address, SRO customer number)
• evidence (listed above).

You must apply before the end of 2026.

2026 land tax waiver – significant financial loss

If you incurred significant financial losses as a result of the bushfires, you may be eligible for a 2026 land tax waiver. You may be eligible even if your property was not destroyed or damaged.

This relief applies to residential, commercial, industrial and other land.

If you are a landlord, you must show:

• a tenant did not fulfil their lease, or
• you could not find a tenant due to the bushfires.

If you are a commercial owner-operator, you must show a 5-week period in 2026 when revenue decreased at least 30% compared to the same period in 2025 due to the bushfires.

If you are a commercial tenant who pays your landlord’s land tax under your lease agreement, you must show:

• a 5-week period in 2026 when revenue decreased at least 30% compared to the same period in 2025 due to the bushfires
• that you are required to pay your landlord’s land tax.

Evidence may include:

• profit-and-loss statements or other revenue records for the relevant 5-week periods in 2025 and 2026
• business activity statements
• sales reports, invoices, point-of-sale records or accounting system extracts
• a copy of the lease agreement showing the tenant is required to pay the landlord’s land tax
• lease agreements and evidence of lease termination or suspension
• correspondence from tenants citing bushfire impacts
• evidence of rental arrears or rent abatements
• vacancy listings and records showing unsuccessful attempts to secure tenants
• property management statements.

How to apply

To apply for this waiver, email support@sro.vic.gov.au with:

• your details (name, property address, SRO customer number)
• evidence (listed above).

You must apply before the end of 2026.

Vacant residential land tax

2027 vacant residential land tax waiver – unusable or inaccessible properties

If your property cannot be used or accessed in 2026 due to the bushfires, you may be eligible for a waiver of your 2027 vacant residential land tax (VRLT) liability.

To be eligible for this relief, you must show:

• the property was damaged as a result of the bushfires, or
• the property is inaccessible due to bushfire damage in the area surrounding the property, or
• you have received a 2026 land tax waiver under these emergency tax relief measures.

Evidence of damage may include:

• insurer or building reports
• local government or government services assessments
• insurance claim assessments
• photographs
• other records showing the extent of damage.

Evidence of inaccessibility due to bushfire damage in the surrounding area may include:

• notices of road closures, access restrictions or evacuation orders
• statements or reports from local councils or emergency management authorities
• correspondence from utilities or authorities confirming ongoing access issues
• photographs or maps showing damaged surrounding infrastructure.

Evidence of a 2026 land tax waiver may include confirmation from the Commissioner that a 2026 land tax waiver was granted.

How to apply

To apply for this waiver, email support@sro.vic.gov.au with:

• your details (name, property address, SRO customer number)
• evidence (listed above).

You must apply between 1 January 2027 and 31 December 2027.

Land transfer (stamp) duty

Land transfer duty refund for recent purchasers

If you recently purchased a property that was destroyed by the bushfires, you may be eligible for a land transfer duty refund of up to $55,000.

To be eligible, you must:

• have become entitled to possession of the property between 30 September 2025 and 31 January 2026
• have used and occupied, or intended to use and occupy, the property as your principal place of residence (your home) immediately before it was destroyed by the bushfires
• not have received any other form of land transfer duty relief under these emergency tax relief measures or ex gratia relief from the Treasurer relating to the 2025–26 bushfires and land transfer duty.

Evidence may include:

• contracts of sale, settlement statements, transfer of land instruments or solicitor or conveyancer correspondence confirming the date of possession
• driver licences or other identification documents showing the residential property address
• utility bills, rates notices, insurance documents or enrolment records.

How to apply

To apply for a refund, complete a duty refund form. Under ‘Type of refund’, select ‘Other’. You can upload your evidence documents in the online form.

You must apply by 30 June 2030.

Land transfer duty relief on replacement homes

This relief provides up to $55,000 to offset the land transfer duty payable on the purchase of:

• a replacement home, or
• vacant land on which a replacement home will be built.

Relief is capped at $55,000, which is equivalent to the duty payable on a property with a dutiable value of $1 million. If the dutiable value of the replacement home or vacant land is more than $1 million, you will have to pay the duty exceeding $55,000.

To be eligible, you must:

• own or have owned a property in the State of Disaster Area that was destroyed by the bushfires, which you used and occupied as your principal place of residence before it was destroyed
• intend to use and occupy the replacement home, or intend to use and occupy the replacement home to be built on vacant land, as your principal place of residence
• not have received any other form of land transfer duty relief under these emergency tax relief measures or ex gratia relief from the Treasurer relating to the 2025–26 bushfires and land transfer duty.

A property may be considered destroyed where, for example:

• it is wholly destroyed
• the damage means it cannot be repaired
• a relevant authority has determined it to be a total loss.

Evidence may include:

• insurer, building or engineer reports
• local government or government services assessments
• insurance claim assessments
• photographs or other records showing the extent of damage
• contracts of sale, settlement statements, transfer of land instruments or solicitor or conveyancer correspondence confirming the date of possession
• driver licences or other identification documents showing the residential property address
• utility bills, rates notices, insurance documents or enrolment records
• building contracts for construction of a new home on your property.

How to apply

You can apply for this relief when you purchase your replacement home or vacant land.

To apply before you pay duty:

• If you are using a conveyancer, they must apply when they lodge the Digital Duties Form in Duties Online.
• If you are an individual, you must register and lodge via our public lodgement system.
• You can upload your evidence documents in Duties Online or the public lodgement system.

To apply after you pay duty, complete a duty refund form. Under ‘Type of refund’, select ‘Other’. You can upload your evidence documents in the online form.

You must apply by 30 June 2030.

Other help available

Land tax exemptions

Principal place of residence becomes unfit for occupation

If your principal place of residence (PPR) – your home – became unfit for occupation due to the bushfires, it continues to be exempt from land tax.

This is an existing land tax exemption (s58 of the Land Tax Act 2005) and is not part of these emergency tax relief measures.

The exemption applies for up to 4 years. The Commissioner can use his discretion to extend by a further 2 years if there has been an acceptable delay.

This exemption does not apply if another land is exempt as your PPR.

Moving to a new principal place of residence

A dual PPR exemption is available for 2027 if you have moved into a new PPR but still owned your old PPR as at 31 December 2026.

In this case, both the old and new PPR are exempt for 2027 even though you are no longer living in the old PPR.

To retain the exemption for your old PPR, you cannot earn any income from the old PPR land while it is not your PPR. While the exemption may be cancelled if you have not sold your old PPR by the end of 2027, depending on the circumstances we may not cancel the exemption if you have been impacted by the bushfires.

This is an existing land tax exemption (s60 of the Land Tax Act 2005) and is not part of these emergency tax relief measures.

Hardship relief and paying by instalments

You can apply for relief from land tax if paying your land tax would cause serious hardship. Applications must be supported by evidence demonstrating significant financial difficulty, and relief is only granted in limited circumstances where the threshold for serious hardship is met.

Before you apply for hardship relief, consider setting up a payment plan to pay your assessment in instalments.

A wide range of mental health and financial wellbeing support services is also available.