Foreign Buyer Stamp Duty Surcharge — All Australian States (2026)

If you're a foreign national, temporary visa holder, or buying through a foreign entity, you'll pay significantly more stamp duty when purchasing residential property in Australia. Most states impose a surcharge of 7–8% on top of the standard stamp duty rates. This guide breaks down the foreign buyer surcharge for every state and territory.

Use our stamp duty calculator and select "Foreign Buyer" to see the total duty including surcharges for your state.

Foreign Buyer Surcharge Rates by State

Who Is Considered a "Foreign Person"?

The definition varies slightly by state, but generally includes:

• Foreign individuals: People who are not Australian citizens or permanent residents (including temporary visa holders such as 482, 485, 500 visas)
• Foreign corporations: Companies where a foreign person holds a substantial interest (usually 20%+), or where multiple foreign persons together hold 40%+
• Trustees of foreign trusts: Trusts where a foreign person is a beneficiary or has control

Important: New Zealand citizens living in Australia on a Special Category Visa (subclass 444) are generally considered foreign persons for stamp duty purposes, unless they also hold Australian permanent residency. Some states have specific exemptions — check your state's rules.

NSW — Surcharge Purchaser Duty (8%)

NSW charges an 8% surcharge purchaser duty on all residential-related property purchases by foreign persons, in addition to the standard transfer duty. This means a foreign buyer purchasing a $1 million property pays approximately $40,490 in standard duty plus $80,000 in surcharge duty, totalling over $120,000.

Foreign owners also pay a 4% annual land tax surcharge on residential land in NSW. Read the full NSW guide →

VIC — Foreign Purchaser Additional Duty (8%)

Victoria's 8% Foreign Purchaser Additional Duty (FPAD) applies to residential property purchases by foreign persons. Victoria also imposes an Absentee Owner Surcharge (AOS) of 4% on land tax for foreign owners who do not ordinarily reside in Australia. Read the full VIC guide →

QLD — Additional Foreign Acquirer Duty (8%)

Queensland charges an 8% Additional Foreign Acquirer Duty (AFAD) on residential land transactions involving foreign persons. Queensland also applies a 3% foreign land tax surchargeon residential land owned by foreign entities. Calculate QLD stamp duty →

SA — Foreign Ownership Surcharge (7%)

South Australia charges a 7% foreign ownership surcharge on residential property purchases by foreign persons. An annual 2% land tax surcharge also applies. Calculate SA stamp duty →

WA — Foreign Buyer Duty Surcharge (7%)

Western Australia imposes a 7% foreign buyer duty surcharge on residential property transfers to foreign persons. A 2% land tax surcharge applies annually. Calculate WA stamp duty →

TAS — Foreign Investor Duty Surcharge (8%)

Tasmania charges an 8% foreign investor duty surcharge on residential property purchases by foreign persons. Tasmania does not currently impose an additional foreign land tax surcharge. Calculate TAS stamp duty →

ACT — No Stamp Duty Surcharge

The ACT is unique in that it does not impose a stamp duty surcharge on foreign buyers. However, foreign owners pay a 0.75% land tax surcharge annually. Calculate ACT stamp duty →

NT — No Foreign Buyer Surcharge

The Northern Territory does not impose any foreign buyer surcharge on stamp duty or land tax, making it the most foreign-buyer-friendly jurisdiction in Australia. Calculate NT stamp duty →

FIRB Approval

In addition to state-level surcharges, foreign buyers must obtain approval from the Foreign Investment Review Board (FIRB) before purchasing residential property in Australia. FIRB application fees range from $14,100 for properties up to $1 million, to much higher amounts for expensive properties. FIRB approval is a federal requirement and is separate from state stamp duty.

Can Foreign Buyers Get Exemptions?

Exemptions and concessions are limited. Some scenarios where the surcharge may not apply:

• Australian permanent residents: If you obtain PR before settlement, you're not a foreign person
• Certain visa holders: Some states exempt specific visa categories (varies by state)
• Commercial property: The surcharge applies to residential property only
• Refunds: Some states offer refunds if you become a PR or citizen within a certain period after purchase

Impact Example: $1 Million Property

Figures are approximate. Use our calculator with "Foreign Buyer" selected for accurate estimates.