The short version
The federal rules treat you like an Australian. The states do not always: NSW and Victoria apply residence tests before waiving their surcharges, Queensland requires you to hold the visa when you sign, and the other states waive it for visa holders. Check the state before you sign, not after.
Tax treaty
Yes — the current double tax agreement has been in force since 2010.
Home loans and NZD income
New Zealand dollars are on the preferred currency list at Australian non-resident lenders, and a 444 visa is among the visa classes lenders assess.
Lender policy changes. See our home loans guide for how lenders generally treat overseas borrowers.
Visas
No separate visa application is usually needed. New Zealand citizens are generally granted a Special Category visa (444) on arrival, which lets you live and work in Australia for as long as you remain a New Zealand citizen.
Next steps
- Check the application fee and your state’s surcharge.
- Read the FIRB approval guide.
- Look at new homes foreign buyers can purchase.
Need a loan from New Zealand?
We can introduce you to a licensed broker who works with overseas buyers. Free to you.
Frequently asked questions
Do I need FIRB approval to buy property in Australia from New Zealand?
New Zealand citizens not ordinarily resident in Australia are generally foreign persons. But those who hold, or are eligible for, a Special Category visa (subclass 444) are exempt from needing approval to buy residential land, including established homes (regulation 38(2)). See our New Zealand citizens page.
Does Australia have a tax treaty with New Zealand?
Yes — the current double tax agreement has been in force since 2010.
Sources
- Treasury — Guidance Note 2: Key concepts (v5, 12 December 2025)
- ATO — Are you a foreign person buying property in Australia
- Home Affairs — Special Category visa (subclass 444)
- ATO — Banning foreign purchases of established dwellings
- ATO — Tax rates for foreign residents
- Home Loan Experts — Foreign income home loans (broker page)
- Odin Mortgage — Australian expat home loans (broker page)
Checked 5 October 2026.
firbapproval.com.au is an independent guide. It is not affiliated with, endorsed by or connected to the Foreign Investment Review Board, the Australian Treasury or the Australian Taxation Office. We do not lodge or process applications. Applications are made to the ATO. General information only, not legal, tax, migration or financial advice.