Foreign Buyer Stamp Duty in Australia 2026: State-by-State Surcharges and Total Cost

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When a foreign person purchases residential property in Australia, the total stamp duty payable is the sum of the standard transfer duty for that state or territory plus an additional surcharge that ranges from 7% to 9% of the purchase price depending on the jurisdiction. The ACT and Northern Territory are the only jurisdictions that do not impose a foreign buyer conveyance duty surcharge, making them the lowest-cost entry points for non-resident purchasers. On an $800,000 property, a foreign buyer in Victoria would pay approximately $107,070 in total stamp duty — the highest in the country — while the same buyer in the ACT would pay approximately $29,350. The surcharge alone adds between $56,000 (WA and SA at 7%) and $72,000 (NSW at 9%) to the transaction cost. Foreign buyers are generally not eligible for first-home stamp duty exemptions or the First Home Owner Grant. Additionally, most foreign purchases of Australian residential property require approval from the Foreign Investment Review Board, which carries its own application fees starting from several thousand dollars. All figures reflect FY2026-27 settings as published by each jurisdiction’s revenue office.

Foreign Buyer Surcharge by State

Each state sets its own surcharge rate independently. The surcharge is calculated as a flat percentage of the dutiable value (typically the purchase price) and is payable in addition to the standard transfer duty. A foreign person is generally defined as an individual who is not an Australian citizen or permanent resident, or a corporation or trust with substantial foreign ownership. The precise definition varies by jurisdiction, and each revenue office publishes its own test.

New South Wales: 9% Surcharge

NSW imposes the highest foreign purchaser surcharge in Australia at 9% of the dutiable value, introduced as a surcharge purchaser duty and payable alongside the standard transfer duty. On an $800,000 property, the surcharge is $72,000, and the standard duty is $30,187, for a total of $102,187. NSW also applies a foreign owner land tax surcharge of 4% per annum on the taxable value of residential land owned by foreign persons, which is separate from the stamp duty.

Victoria: 8% Surcharge — Highest Total Cost

Victoria’s foreign purchaser additional duty is 8%. On an $800,000 property, the surcharge is $64,000, and the standard duty is $43,070, for a total of $107,070 — the highest combined stamp duty burden of any jurisdiction. Victoria also has an absentee owner surcharge on land tax of a further 2% to 4% per annum depending on the total taxable value of Victorian land held. A foreign buyer considering Victoria should account for both the upfront duty and the ongoing land tax surcharge.

Queensland: 8% AFAD

Queensland’s Additional Foreign Acquirer Duty is 8% of the dutiable value. On an $800,000 property, the surcharge is $64,000, and the standard duty is $29,025, for a total of $93,025. The AFAD applies to foreign individuals, foreign corporations, and trustees of foreign trusts. Queensland also imposes a land tax surcharge of 2% per annum on foreign-owned residential land.

Western Australia: 7% Surcharge

Western Australia’s foreign buyers duty surcharge is 7%. On an $800,000 property, the surcharge is $56,000, and the standard duty is $32,316, for a total of $88,316. This makes WA the least expensive among the states that impose a surcharge, though it is still substantially higher than the ACT and NT where no surcharge applies.

South Australia: 7% Surcharge

South Australia’s foreign ownership surcharge is 7%. On an $800,000 property, the surcharge is $56,000, and the standard duty is $37,830, for a total of $93,830. South Australia’s first-home stamp duty exemption for new homes does not extend to foreign buyers, as the exemption specifically excludes the foreign surcharge component.

Tasmania: 8% FIDS

Tasmania’s Foreign Investor Duty Surcharge is 8% on residential property. On an $800,000 property, the surcharge is $64,000, and the standard duty is $31,185, for a total of $95,185. The FIDS applies to foreign natural persons, foreign corporations, and trustees of foreign trusts.

Australian Capital Territory: 0% — Lowest Total Cost

The ACT has no foreign purchaser surcharge on conveyance duty. On an $800,000 owner-occupier property, the standard duty is approximately $29,350, with no additional surcharge component. The ACT does impose a land tax surcharge of 0.75% per annum on the average unimproved value of residential land owned by foreign persons, which is materially lower than the land tax surcharges in other jurisdictions. This makes the ACT the lowest-cost entry point for a foreign buyer in Australia in terms of upfront stamp duty, though the ongoing land tax surcharge should be factored into the total cost of ownership. For a detailed comparison of standard duty rates, see the Australian stamp duty comparison for 2026.

Northern Territory: 0% — No Surcharge and No Land Tax Surcharge

The NT has no foreign purchaser surcharge on conveyance duty and, unlike the ACT, does not levy an ongoing land tax surcharge on foreign owners. On an $800,000 property, the total duty is approximately $40,000 — the standard rate for all buyers regardless of residency. The total is higher than the ACT’s standard duty because the NT’s tiered rate structure produces a higher base duty at this price point. For the full explanation of the NT’s formula and grant system, see NT stamp duty 2026-27.

Total Stamp Duty Comparison: Foreign Buyer on an $800,000 Home

The following comparison ranks jurisdictions from highest to lowest total stamp duty for a foreign buyer purchasing an $800,000 residential property in FY2026-27. All figures are for a non-first-home buyer paying standard rates. First-home concessions, where they exist, are generally not available to foreign purchasers.

Victoria: Standard duty $43,070 plus 8% surcharge $64,000 equals approximately $107,070. Victoria imposes the highest combined stamp duty burden on foreign buyers due to both its high standard rate and the 8% surcharge on top.

New South Wales: Standard duty $30,187 plus 9% surcharge $72,000 equals approximately $102,187. NSW has the highest surcharge percentage at 9%, but its moderate standard rate keeps the total below Victoria’s.

Tasmania: Standard duty $31,185 plus 8% surcharge $64,000 equals approximately $95,185.

South Australia: Standard duty $37,830 plus 7% surcharge $56,000 equals approximately $93,830.

Queensland: Standard duty $29,025 plus 8% surcharge $64,000 equals approximately $93,025.

Western Australia: Standard duty $32,316 plus 7% surcharge $56,000 equals approximately $88,316.

Northern Territory: Standard duty approximately $40,000. No surcharge. Total approximately $40,000.

Australian Capital Territory: Standard duty approximately $29,350. No surcharge. Total approximately $29,350.

The difference between the highest and lowest total duty for a foreign buyer on an $800,000 property is approximately $77,720 — more than two and a half times the lowest total.

FIRB Approval and Additional Foreign Buyer Costs

In addition to the stamp duty surcharge, most foreign buyers of Australian residential property must obtain approval from the Foreign Investment Review Board before purchasing. FIRB approval is required for:

  • Established dwellings: Foreign non-residents are generally prohibited from purchasing established dwellings, with limited exceptions for temporary residents who intend to use the property as their principal place of residence while in Australia and must sell it when they leave.
  • New dwellings and off-the-plan purchases: Foreign buyers may purchase new dwellings or off-the-plan properties with FIRB approval, provided the purchase adds to the housing stock.
  • Vacant land: Foreign buyers may purchase vacant residential land with FIRB approval, subject to a condition requiring construction to commence within a specified timeframe.

FIRB application fees are separate from stamp duty and are based on the property value. For residential property valued at $1 million or less, the application fee starts at several thousand dollars and rises with the purchase price. These fees are non-refundable and payable regardless of whether the application is approved.

Foreign buyers may also face practical costs not captured in the duty calculation, including:

  • Currency exchange risk: Fluctuations in the Australian dollar between contract signing and settlement can affect the effective purchase price in the buyer’s home currency.
  • Withholding tax obligations: Foreign residents selling Australian property are subject to capital gains tax withholding at settlement under the Foreign Resident Capital Gains Withholding regime, which may affect the net proceeds upon sale.
  • Ongoing land tax surcharges: NSW (4% p.a.), Victoria (2%–4% p.a.), Queensland (2% p.a.), and the ACT (0.75% p.a.) all impose annual land tax surcharges on foreign-owned residential land. These are separate from the stamp duty surcharge and recur annually.

Frequently Asked Questions

Which state has no foreign buyer stamp duty surcharge?

The ACT and the Northern Territory are the only jurisdictions that do not impose a foreign buyer surcharge on conveyance duty. The ACT does apply a 0.75% per annum land tax surcharge on foreign owners, while the NT has neither a stamp duty surcharge nor a land tax surcharge specifically for foreign ownership.

Can a foreign buyer get a first-home stamp duty exemption?

Generally, no. First-home stamp duty exemptions and concessions in all states require the buyer to be an Australian citizen or permanent resident (or, in some cases, a New Zealand citizen holding a special category visa). Temporary residents and non-residents are not eligible. Even where eligibility is technically possible, the foreign surcharge is applied on top and is not covered by first-home concessions.

Do foreign buyers pay the FIRB fee as well as the stamp duty surcharge?

Yes. The FIRB application fee is payable to the Commonwealth government and is separate from the state-level stamp duty and surcharge. The fee is based on the property value and is required before the purchase can proceed.

Is the stamp duty surcharge refundable if I become a permanent resident later?

Some states provide limited refund or exemption provisions for foreign buyers who later become permanent residents, but these are subject to strict conditions including holding the property as a principal place of residence for a continuous period and applying within a specified timeframe. The rules differ by state, and buyers should consult the relevant revenue office for the current policy.

How does the ACT’s land tax surcharge compare with the stamp duty surcharges in other states?

The ACT’s foreign owner land tax surcharge is 0.75% per annum, charged on the average unimproved value of the land. In dollar terms, this is typically a much smaller annual cost than the one-off stamp duty surcharges of 7%–9% in other states. For a property where the land component is valued at $400,000, the ACT surcharge would be $3,000 per year — meaning it would take over 20 years for the cumulative land tax surcharge to equal a single NSW 9% surcharge. However, the land tax surcharge is recurrent, whereas stamp duty is paid once at purchase.

Data Sources and Currency

This article is based on foreign purchaser surcharge rates, standard transfer duty rates, and FIRB requirements published by the revenue offices of each state and territory, and the Australian Foreign Investment Review Board. Key sources are listed in full above.

Data current as at July 2026. Surcharge rates, FIRB fees, and foreign ownership rules may change. Verify all figures with the relevant revenue office and the FIRB before entering a purchase contract. For the income tax implications relevant to foreign buyers of Australian property, see Australia income tax rates 2026-27. For an analysis of total first-home buyer costs, see first-home buyer costs in 2026.

Disclaimer

This article provides general information only and does not constitute financial, legal, migration, or tax advice. Foreign ownership of Australian residential property is subject to complex rules under the Foreign Acquisitions and Takeovers Act 1975, state-based surcharge legislation, and taxation laws. A person’s status as a foreign person for stamp duty purposes may differ from their immigration or tax residency status. Confirm all surcharge liability, FIRB requirements, and eligibility for any exemptions with the relevant state or territory revenue office, the FIRB, a licensed conveyancer, and an Australian-qualified legal practitioner before entering any purchase contract.