Land Tax on $10,000,000 in Victoria (2025-26)

Annual land tax $217,150.00 VIC land tax on $10,000,000
Effective rate 2.172%
Taxable value $9,950,000.00
Threshold used $50,000.00

Land Tax Breakdown

Land value $10,000,000
Taxable portion $9,950,000.00
Base land tax $217,150.00
Surcharges $0.00
Total annual land tax $217,150.00
Effective rate 2.172%

Assumes individual resident owner with no foreign or absentee surcharges. Principal place of residence is generally exempt from land tax, and ACT land tax applies to non-PPOR residential properties.

Compare Nearby Land Values in VIC

Land Value Land Tax Effective Rate
$7,000,000 $137,650.00 1.966%
$10,000,000 $217,150.00 2.172%

Compare Land Tax Across States

State Land Tax Effective Rate
ACT $125,593.00 1.256%
TAS $144,238.00 1.442%
QLD $150,000.00 1.500%
NSW $156,616.00 1.566%
WA $166,550.00 1.666%
SA $197,221.00 1.972%
VIC $217,150.00 2.172%

Land holdings in this value range

At $5 million and above, you are in the premium or top rate brackets in all states. Annual land tax can exceed $100,000-$300,000. At this level, land tax is a material drag on investment returns and often becomes the largest recurring government cost on the portfolio. Foreign ownership at this value adds six figures in surcharges. Active portfolio management — including state diversification, structure optimisation, and periodic review of land valuations — is standard practice.

Challenge land valuations

Land valuations are issued by state Valuer Generals and can be objected to. At $5M+ total land value, a 5% reduction in assessed value saves thousands in annual land tax. Lodge objections within 60 days of receiving your land valuation notice. Professional valuers can support your case.

Land tax vs stamp duty trade-off

The ACT's shift from stamp duty to ongoing land tax illustrates a broader policy trend. For large portfolios with infrequent transactions, stamp duty (paid once) may be preferable to high annual land tax. For active investors who buy and sell frequently, lower stamp duty and higher land tax (like the ACT model) reduces transaction friction.

Typical owners: High-net-worth individuals, property syndicates, developers holding land banks, institutional investors, and large family offices with diversified property portfolios.

Land Tax in Victoria

Victoria has the lowest general threshold of any mainland state at approximately $50,000 — meaning most investment property owners will pay land tax. The rates are progressive and increase with total land value. Victoria also applies an absentee owner surcharge and has separate (lower) thresholds for trusts.

Threshold: The VIC general threshold is approximately $50,000 for individuals. Trust thresholds are $25,000. Above $3 million, premium rates apply. These low thresholds mean that almost all investment property owners in Victoria pay some land tax.
Trust ownership: Trusts in Victoria have a reduced threshold of $25,000 and pay a surcharge rate. Trustees must lodge a trust disclosure return. Some family trusts can elect to be treated as individuals for land tax purposes by specifying a principal beneficiary.
Foreign owner surcharge: Absentee owners (including foreign persons) pay a 4% surcharge on all taxable land. Combined with standard rates, total land tax for absentee owners can exceed 6% of land value for large portfolios.

How to calculate land tax on $10,000,000 in VIC

  1. Start with taxable land value of $10,000,000 in Victoria.
  2. Apply the state threshold ($50,000.00) to determine taxable land value.
  3. Calculate base land tax and add any state surcharges (if applicable).
  4. Confirm the annual land tax result ($217,150.00) and compare with nearby values or other states.

VIC Land Tax Calculator

Need a detailed calculation for Victoria? Use the VIC calculator to adjust ownership type, surcharges, and multiple properties.

Open VIC calculator

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FAQs

How much land tax do I pay on $10,000,000 in VIC?

Land tax on $10,000,000 in Victoria is 217,150.00 per year, based on current 2025-26 rates for individual resident owners. That equals an effective rate of 2.172% of land value.

What is the land tax threshold in VIC?

Victoria applies land tax once your taxable land value exceeds the state threshold. For $10,000,000, the taxable portion is 9,950,000.00. Use the VIC Land Tax Calculator for full details, exemptions and trust rates.

Which state has the lowest land tax on $10M?

At $10,000,000, Australian Capital Territory has the lowest land tax at 125,593.00. The highest is Victoria at 217,150.00.

Does this land tax include foreign owner surcharges?

No. These results assume an individual resident owner without foreign or absentee surcharges. Some states apply extra land tax for foreign or absentee owners. If that applies to you, use the state calculator for a full breakdown.

What should I know about land tax on $10M holdings?

At $5 million and above, you are in the premium or top rate brackets in all states. Annual land tax can exceed $100,000-$300,000. At this level, land tax is a material drag on investment returns and often becomes the largest recurring government cost on the portfolio. Foreign ownership at this value adds six figures in surcharges. Active portfolio management — including state diversification, structure optimisation, and periodic review of land valuations — is standard practice.