Rates
Victorian land tax rates for land held in a trust
Land held in a trust in Victoria is taxed on a separate surcharge table that starts at $25,000 of total taxable value and charges more than the general rates at every level up to $3 million, where the two tables meet.
The trust surcharge rates
| Total taxable value | Land tax payable |
|---|---|
| Under $25,000 | Nil |
| $25,000 to under $50,000 | $82 + 0.375% over $25,000 |
| $50,000 to under $100,000 | $676 + 0.375% over $50,000 |
| $100,000 to under $250,000 | $1,338 + 0.375% over $100,000 |
| $250,000 to under $600,000 | $1,901 + 0.675% over $250,000 |
| $600,000 to under $1,000,000 | $4,263 + 0.975% over $600,000 |
| $1,000,000 to under $1,800,000 | $8,163 + 1.275% over $1,000,000 |
| $1,800,000 to under $3,000,000 | $18,363 + 1.1072% over $1,800,000 |
| $3,000,000 and over | $31,650 + 2.65% over $3,000,000 |
Side by side
| Total taxable value | General rates | Trust rates |
|---|---|---|
| $250,000 | $975 | $1,901 |
| $500,000 | $1,950 | $3,588 |
| $750,000 | $3,150 | $5,726 |
| $1,000,000 | $4,650 | $8,163 |
| $1,500,000 | $9,150 | $14,538 |
| $2,000,000 | $15,150 | $20,577 |
| $3,000,000 | $31,650 | $31,650 |
These figures are our arithmetic on the published tables. Whether the surcharge applies to a particular trust, and whether a beneficiary nomination changes it, depends on the trust. Ask a registered tax adviser.
Sources
Checked against the sources above on 14 November 2026. 中文版
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