Foreign buyers can face a second layer of property tax in Australia: a foreign buyer stamp duty surcharge on top of ordinary transfer duty. The name changes by state β surcharge purchaser duty, foreign purchaser additional duty, additional foreign acquirer duty, foreign ownership surcharge, foreign transfer duty, or foreign investor duty surcharge β but the practical effect is the same: the upfront cash needed at settlement can rise sharply.
This 2026 guide explains where foreign buyer surcharges apply, which states currently do not have a separate surcharge, and how to estimate the total cost before signing a contract.
Use the Australian stamp duty calculator to compare ordinary duty and foreign buyer scenarios by state.
What is a foreign buyer surcharge?
A foreign buyer surcharge is an additional duty charged when a foreign person, foreign corporation, or foreign trust acquires Australian residential property. It is separate from standard stamp duty or transfer duty.
In most states, the surcharge is calculated as a percentage of the dutiable value or the foreign person's interest in the residential property. For a simple purchase where one foreign buyer acquires 100% of a $1,000,000 home, an 8% surcharge means an extra $80,000 before ordinary duty, conveyancing, registration fees, bank costs, and any FIRB application fee.
The surcharge rules are state-based, so the same buyer and same property price can produce very different totals depending on location.
Foreign buyer surcharge rates by state in 2026
| State or territory | 2026 foreign buyer surcharge on residential property | Common name |
|---|---|---|
| NSW | 9% | Surcharge purchaser duty |
| VIC | 8% | Foreign purchaser additional duty |
| QLD | 8% | Additional foreign acquirer duty (AFAD) |
| SA | 7% | Foreign ownership surcharge |
| WA | 7% | Foreign transfer duty / foreign buyers duty |
| TAS | 8% | Foreign investor duty surcharge |
| ACT | No broad separate surcharge in the calculator | Check ACT Revenue for transaction-specific rules |
| NT | No broad separate surcharge in the calculator | Check Territory Revenue for transaction-specific rules |
State-by-state notes
New South Wales
NSW has one of the highest foreign buyer surcharge rates. Revenue NSW describes surcharge purchaser duty as an extra duty payable by foreign persons acquiring residential-related property, and the current rate is 9% of dutiable value. That is in addition to ordinary NSW transfer duty.
A foreign buyer purchasing a $1,000,000 NSW home could therefore face roughly $90,000 of surcharge purchaser duty before adding the ordinary transfer duty amount. Use the NSW stamp duty calculator and read the NSW guide before comparing suburbs.
Victoria
Victoria charges foreign purchaser additional duty at 8% for contracts, transactions, agreements, and arrangements entered into on or after 1 July 2019. The Victorian State Revenue Office also notes that the additional duty is calculated before concessions are applied.
This matters because a concession that reduces ordinary land transfer duty may not reduce the foreign purchaser additional duty. Estimate your scenario with the VIC stamp duty calculator and check the VIC stamp duty guide.
Queensland
Queensland calls its surcharge additional foreign acquirer duty, or AFAD. The Queensland Revenue Office describes AFAD as an extra 8% duty that applies to relevant acquisitions of AFAD residential land by foreign persons.
Queensland also has home and first home concessions for eligible owner-occupiers, but those concessions are separate from the foreign acquirer analysis. Model the full cost with the QLD stamp duty calculator.
South Australia
South Australia applies a foreign ownership surcharge of 7% where foreign persons, foreign corporations, or foreign trusts acquire an interest in residential land. RevenueSA states that the surcharge is in addition to the duty otherwise payable.
A mixed ownership purchase can be more complex because the surcharge may apply to the value of the foreign person's interest. Use the SA stamp duty calculator, then confirm the ownership structure with a conveyancer.
Western Australia
WA applies an additional 7% duty when foreign persons purchase residential property. RevenueWA material refers to this as foreign buyers duty or foreign transfer duty.
Recent WA housing measures have discussed foreign developer exemptions and build-to-sell settings, but ordinary foreign residential purchases still need careful surcharge budgeting. Start with the WA stamp duty calculator and the WA stamp duty guide.
Tasmania
Tasmania's foreign investor duty surcharge is 8% for residential property for agreements on or after 1 April 2020. It can apply directly or indirectly, so trust, company, and partial-interest scenarios need extra care.
Check the TAS stamp duty calculator and Tasmania guide for the ordinary duty amount, then layer the foreign investor surcharge on top.
ACT and Northern Territory
The ACT and NT do not currently have a broad foreign buyer residential surcharge in the calculator like NSW, VIC, QLD, SA, WA, and TAS. That does not mean every foreign buyer has no extra obligations. FIRB rules, federal restrictions on established dwellings, land tax settings, visa status, company or trust ownership, and transaction-specific exemptions can still matter.
Use the ACT calculator or NT calculator as a starting point, then confirm the final position with official revenue guidance and professional advice.
Example: $1 million foreign buyer surcharge comparison
On a $1,000,000 residential purchase, the surcharge alone can be substantial:
| Location | Surcharge rate | Extra surcharge before ordinary duty |
|---|---|---|
| NSW | 9% | $90,000 |
| VIC | 8% | $80,000 |
| QLD | 8% | $80,000 |
| SA | 7% | $70,000 |
| WA | 7% | $70,000 |
| TAS | 8% | $80,000 |
Does first home buyer relief remove the foreign surcharge?
Usually not automatically. First home buyer concessions are designed around owner-occupier eligibility, residency, citizenship or permanent residency requirements, property value thresholds, and contract dates. Some jurisdictions explicitly separate foreign surcharges from ordinary duty relief.
For example, RevenueSA notes that no stamp duty relief applies to foreign ownership surcharge payable for contracts entered into on or after 13 February 2025. Victoria also calculates foreign purchaser additional duty before concessions are applied.
If you are not an Australian citizen or permanent resident, do not assume a first home buyer label removes the surcharge. Check the first home buyer stamp duty guide and ask your conveyancer to confirm the surcharge treatment before exchange.
What about FIRB fees?
Foreign Investment Review Board application fees are separate from state stamp duty. A foreign buyer may need to budget for:
- ordinary transfer duty,
- foreign buyer surcharge duty,
- FIRB application fees,
- transfer registration and mortgage registration fees,
- conveyancing and lender costs, and
- ongoing land tax or absentee owner surcharges where applicable.
How to calculate your total before signing
- Choose the relevant state or territory on the Australia calculator.
- Enter the purchase price.
- Select the foreign buyer scenario.
- Compare the total against an owner-occupier or investor scenario.
- Confirm the result against official revenue guidance, especially if ownership is split between foreign and non-foreign buyers.