Vacant residential land tax (VRLT) is an annual tax on vacant residential land in Victoria. It aims to increase the supply of housing. VRLT is based on how the property was used in the previous year. For example, if your property was vacant in 2025, you may need to pay VRLT in 2026. VRLT applies to all residential land in Victoria. Before 2025, it only applied to these council areas in Melbourne: Banyule, Bayside, Boroondara, Darebin, Glen Eira, Hobsons Bay, Manningham, Marib