Final pitches as Victorians head to polls

Premier Daniel Andrews and Liberal Leader Matthew Guy have made their final pitches to undecided voters as Victorians head to the polls for the state election.

The premier focused on Labor's promises to bring back state-owned energy and make kinder free, while Mr Guy shone a spotlight on the coalition's plans to fix the health system and ease cost-of-living pressures.

Neither could resist taking a last swipe at each other as the curtains closed on an at-times ugly campaign.

"Let's build projects, let's not cancel them," Mr Andrews told reporters on Friday.

"All those jobs, those skills, all that renewable energy and that downward pressure on bills will only happen if our Labor government is re-elected."

Mr Andrews saved his final campaign visit for the seat of Northcote, held by Labor on a 1.7 per cent margin but one of several inner-Melbourne electorates under threat from the Greens.

He unveiled 11th-hour election sweeteners to invest $116m in building six tech schools and a $24 million boost for kindergartens.

In his second attempt to snatch the top job from Mr Andrews after the 2018 "Danslide", Mr Guy said the state needed a change of direction.

"My opponent he has been out all week ... Apparently, I'm responsible for everything that's occurred, that's gone in the world in the last 20 years," he told reporters while making a tourism announcement at Ballarat's Sovereign Hill.

The latest polling indicates Mr Andrews is set to retain power but Labor could lose between eight and 12 seats, potentially forcing it into minority government.

Needing to pick up 18 seats to form government outright, Mr Guy is upbeat about causing a boilover and proving the naysayers wrong.

"It's easy, with respect, for those not in politics to think that can't be done. But I can tell you it can," he said.

The would-be premier wasn't entertaining questions about staying on as Liberal leader in the event of another loss and stood by shadow treasurer David Davis.

Mr Davis did not initially supply a total estimate for the coalition's election policy costings but Mr Guy guaranteed he would serve as treasurer if the coalition was elected.

Almost two million Victorians of 4.4 million enrolled voted early, with the Victorian Electoral Commission warning it could delay results on election night.

Those votes will be counted across 155 early centres, while the rest will be counted at 1700 election-day sites.

The commission is aiming to count 75 per cent of votes over the weekend, with absentee votes to be tallied next week.

About 600,000 postal votes have been sent out but only 270,000 returned so far ahead of Saturday's 6pm mailing deadline.

The premier broke with tradition to cast his ballot early on Thursday evening, voting outside his electorate of Mulgrave alongside wife Catherine and two of his children.

Mr Guy will vote at Templestowe, within his northeast Melbourne seat of Bulleen, on Saturday.