The foreign buyer stamp duty surcharge, state by state
If you're a foreign person buying residential property in Australia, most states charge an extra one-off transfer-duty surcharge on top of the standard stamp duty every buyer pays. It's calculated on the property's value and is charged in addition to normal duty.
| State | One-off duty surcharge for foreign buyers |
|---|---|
| NSW | 9% — surcharge purchaser duty |
| VIC | 8% — foreign purchaser additional duty (FPAD) |
| QLD | 8% — additional foreign acquirer duty (AFAD) |
| TAS | 8% — foreign investor duty surcharge (FIDS) |
| WA | 7% — foreign transfer duty |
| SA | 7% — foreign ownership surcharge |
Rates are current as at July 2026 and can change with each state budget, so confirm the figure with your conveyancer or the state revenue office. Other jurisdictions can treat foreign buyers differently again — check the position where you're buying.
A one-off duty is not the annual land-tax surcharge
Don't confuse the one-off duty surcharge above with the annual land-tax surcharge that some states charge foreign owners every year they hold the property — they are separate charges. NSW adds a 5% annual surcharge, Victoria a 4% absentee-owner surcharge, and Queensland a 3% surcharge. Your conveyancer can tell you whether an annual surcharge applies to your situation.
Am I a "foreign person"?
Whether the surcharge applies depends on your citizenship and visa, and each state defines a "foreign person" slightly differently. Australian citizens aren't caught; permanent residents and some visa holders (for example, New Zealand Special Category Visa holders) may be exempt or treated differently depending on the state and how long you've been in Australia. Temporary visa holders are generally treated as foreign. Because the definitions vary and change, confirm your status with your conveyancer before you sign.
FIRB approval is a separate, federal step
The surcharge is a state tax. Separately, foreign buyers usually need approval from the Foreign Investment Review Board (FIRB) before purchasing, and FIRB charges its own application fee on top of state duty. Factor both into your budget and start the FIRB approval early — it's a federal requirement, independent of the state surcharge.
Note that from 1 April 2025 to 31 March 2027, foreign persons — including temporary residents and foreign-owned companies — are generally banned from purchasing established dwellings in Australia, subject to limited exceptions. New dwellings, off-the-plan purchases and vacant land are not affected, and the ban does not apply to Australian permanent residents, New Zealand citizens, or spouses of Australian citizens buying jointly. The Government will review the ban before its scheduled end date.
Summary
Foreign buyers pay standard transfer duty plus a one-off surcharge of 7%–9% depending on the state, may also face an annual land-tax surcharge, and usually need FIRB approval — and until 31 March 2027 generally can't buy established homes at all. The combined cost can be substantial, so get advice on your status and budget before you commit.