Commercial and industrial property tax reform

The Victorian Government is delivering a landmark reform that transitions away from stamp duty for commercial and industrial properties, replacing it with a more efficient Commercial and Industrial Property Tax.

The Commercial and Industrial Property Tax Reform Act 2024 received Royal Assent in May 2024. The full text of the Act can be found on the Victorian Legislation website.

Treasurer's media releases:

Tax reform

Information on the final design of the commercial and industrial property tax reform is provided in the information sheet below.

Commercial and Industrial Property Tax Reform - Information Sheet
PDF 298.97 KB
(opens in a new window)
Commercial and Industrial Property Tax Reform - Information Sheet
Word 425.47 KB
(opens in a new window)

Further information on the Commercial and Industrial Property Tax Reform is available on the State Revenue Office (SRO) website. You can also register for SRO education events.

Transition loan

To help businesses transition, eligible purchasers will have the option of accessing a government transition loan for the final stamp duty payment, allowing them to avoid upfront lump sum payments.

The transition loan will be issued by the Treasury Corporation of Victoria.

The interest rate will be equal to a base rate (based on government borrowing costs) plus a risk margin determined annually by the Treasurer (set at 2.25 per cent for 2024-25).

Commercial and Industrial Property Tax Reform - Transition Loan Design Elements Fact Sheet
PDF 213.86 KB
(opens in a new window)
Commercial and Industrial Property Tax Reform - Transition Loan Design Elements Fact Sheet
Word 146.5 KB
(opens in a new window)

Further information on the transition loan, such as the application process and loan terms and conditions, is available from the Treasury Corporation of Victoria.

Pursuant to section 36R of the Treasury Corporation of Victoria Act 1992, the Treasurer has issued a Transition Loan Notice to the Treasury Corporation of Victoria.

Transition Loan Notice
PDF 180.13 KB
(opens in a new window)

Further Information

For further enquiries on the Commercial and Industrial Property Tax Reform please contact information@dtf.vic.gov.au.

Updated