Home › Property › Foreign Buyer Surcharge

Foreign Buyer Surcharge Calculator

Calculate the additional stamp duty surcharge payable by foreign persons purchasing residential property in Australia.

Total Duty Payable
$0
Foreign Buyer Surcharge
$0
Standard Stamp Duty
$0
Surcharge Rate
—
Total as % of Purchase
0%

FIRB application fees and annual foreign owner land tax surcharges are not included. Check with the relevant state revenue office for current rates and eligibility.

Ad Unit — Leaderboard (728×90)

Foreign Buyer Stamp Duty Surcharges in Australia

If you are a foreign person — generally someone who is not an Australian citizen or permanent resident — most Australian states charge an additional stamp duty surcharge when you purchase residential property. This surcharge is on top of the standard stamp duty that any buyer pays, and can add up to tens of thousands of dollars on a single purchase.

Surcharge Rates by State (2025)

  • NSW: 8% of the purchase price
  • VIC: 8% of the purchase price
  • QLD: 7% of the purchase price
  • SA: 7% of the market value (typically purchase price)
  • WA: 7% of the purchase price
  • TAS: 1.5% of the purchase price
  • NT: No foreign buyer surcharge
  • ACT: No foreign buyer surcharge

FIRB Approval

Before a foreign person can purchase most residential property in Australia, they must obtain approval from the Foreign Investment Review Board (FIRB). FIRB application fees apply and are based on the purchase price. FIRB fees are separate from and in addition to stamp duty surcharges. As of 2025–26, fees start at approximately $4,200 for properties valued up to $1 million.

Annual Land Tax Surcharges

Many states also impose an ongoing annual land tax surcharge on properties owned by foreign persons. NSW charges 4% per year; VIC charges 4% per year on the capital improved value. These ongoing costs should be factored into any investment analysis. Use the land tax calculators on AussieCalc to estimate your annual obligations.

New Zealand Citizens

New Zealand citizens and permanent residents of New Zealand are treated differently in some states. In NSW, they are exempt from the foreign buyer surcharge. Check with your state revenue office for NZ-specific rules in your jurisdiction.

Ad Unit — In-content (300×250)

Frequently Asked Questions

What is the foreign buyer surcharge in Australia?
The foreign buyer surcharge is an additional stamp duty charged to foreign persons purchasing residential property in Australia. Most states apply it as a percentage of the purchase price on top of standard stamp duty. The surcharge is separate from the standard transfer duty.
Which states have a foreign buyer stamp duty surcharge?
NSW charges 8%, VIC charges 8%, QLD charges 7%, SA charges 7%, WA charges 7%, and TAS charges 1.5%. The NT and ACT currently have no foreign buyer stamp duty surcharge. Rates are subject to change.
Who is considered a foreign person for stamp duty purposes?
A foreign person is generally someone who is not an Australian citizen, permanent resident, or New Zealand citizen (in some states). The definition varies by state. Temporary residents and foreign-owned corporations are also typically classified as foreign persons. Joint purchases where one party is a foreign person may attract the surcharge on that person's share.
Is there also a federal government fee for foreign buyers?
Yes. In addition to state stamp duty surcharges, foreign buyers must pay an application fee to the Foreign Investment Review Board (FIRB). FIRB fees for residential property are based on purchase price, ranging from $4,200 for properties under $1M. FIRB approval is mandatory before most foreign persons can purchase residential property in Australia.
Is there an annual land tax surcharge for foreign owners?
Yes. Some states also charge an annual foreign owner land tax surcharge. In NSW, foreign owners pay an additional 4% land tax surcharge annually. VIC charges 4% per year on top of standard land tax. These ongoing costs significantly affect the economics of property investment by foreign buyers.
Disclaimer: Foreign buyer surcharge rates are current as at the date of publication but are subject to legislative change. This calculator does not account for FIRB fees, annual land tax surcharges, or exemptions for specific visa categories or treaty arrangements. Always seek advice from a qualified tax professional or immigration specialist before purchasing property as a foreign person.

Related Calculators

Stamp Duty

Calculate standard stamp duty for all Australian states.

Settlement Costs

Estimate all upfront costs when buying a property.

NSW Land Tax

Calculate annual land tax on NSW investment properties.

LMI Calculator

Estimate lenders mortgage insurance costs.

Property CGT

Calculate CGT when you sell an investment property.

Rental Yield

Calculate gross and net rental yield on your property.
Ad Unit — Bottom (728×90)