Estimate your upfront costs
An estimate only. It uses the 2026–27 application fee and the state surcharge rate, and leaves out ordinary stamp duty, legal costs and land tax.
Fee table
| Purchase price | New dwelling or vacant land | Established dwelling |
|---|---|---|
| Less than $75,000 | $4,600 | $13,800 |
| $1 million or less | $15,600 | $46,800 |
| $2 million or less | $31,300 | $93,900 |
| $3 million or less | $62,600 | $187,800 |
| $4 million or less | $93,900 | $281,700 |
| $5 million or less | $125,200 | $375,600 |
| $6 million or less | $156,500 | $469,500 |
| $7 million or less | $187,800 | $563,400 |
| $8 million or less | $219,100 | $657,300 |
| $9 million or less | $250,400 | $751,200 |
| $10 million or less | $281,700 | $845,100 |
| Each further $1 million, to $40 million | add $31,300 | add $93,900 |
| $40 million or less | $1,220,700 | $3,662,100 |
| More than $40 million | $1,245,500 | $3,736,500 |
Fees for applications received from 1 July 2026 to 30 June 2027, from Treasury’s Schedule of Fees. Established dwellings are charged at three times the standard fee, but foreign persons are banned from buying them from 1 April 2025 to 30 June 2029, apart from limited exceptions. Under $75,000 the fee is $4,600 for new dwellings and land.
Worked examples
| Purchase | Application fee | State surcharge | Vacancy fee if empty |
|---|---|---|---|
| New $850,000 townhouse in Victoria | $15,600 | $68,000 (8%) | $31,200 a year |
| New $1.4 million house in New South Wales | $31,300 | $126,000 (9%) | $62,600 a year |
| New $720,000 apartment in Perth | $15,600 | $50,400 (7%) | $31,200 a year |
Illustrations only. The surcharge is the state’s percentage applied to the price and sits on top of ordinary stamp duty. Your state revenue office assesses the actual duty.
How the fee is worked out
- The fee is set by the purchase price in Australian dollars, in bands of $1 million. Up to $1 million it is a flat $15,600. Above that, round the price up to a whole number of millions, take away one, and multiply by $31,300. A $1.4 million purchase rounds up to $2 million, so the fee is $31,300.
- Established dwellings cost three times the standard fee.
- If you buy as tenants in common, the fee for your interest is your percentage of ownership.
- Only one fee, the highest, applies where the land is of more than one kind.
- Fee waivers are very limited.
Other fees
| What | Fee |
|---|---|
| Residential land exemption certificate (one new dwelling or vacant lot, any state you name, 12 months) | Same as the application fee for that price band (from $15,600) |
| Developer’s new or near-new dwelling exemption certificate (initial) | $67,400, plus a reconciliation fee per foreign sale equal to what the buyer would have paid |
| Variation — standard (change a condition, extend validity, adding a subsidiary) | $31,300 |
| Variation — minor (typo, name correction) | $4,600 |
| Annual vacancy fee (if the home is empty 183+ days in a vacancy year) | Double your original application fee, every year it applies |
How the fee is paid
Applicants get an on-screen confirmation of the fee. Treasury says payment options include BPAY, direct credit and transfer from an overseas bank account, and that fees paid by cheque will not be accepted. Treasury also announced that credit and debit card payments for foreign investment fees stopped on 19 September 2026. Check the payment options shown in the ATO online service for your application.
What the fee does not cover
The application fee is separate from the purchase price, ordinary stamp duty, the state foreign buyer surcharges, legal and conveyancing costs, and any later vacancy fee.
Last year’s fees for comparison: in 2025–26 the fee for a new dwelling of $1 million or less was $15,100 and for an established dwelling $45,300.
Frequently asked questions
How much is the FIRB application fee in 2026–27?
For a new dwelling or vacant land of $1 million or less, $15,600. For $1 million to $2 million, $31,300. Each further $1 million adds $31,300, up to $1,220,700 for $40 million or less.
How much is the FIRB fee for an established home?
Three times the standard fee, which is $46,800 for a price of $1 million or less. Foreign persons are banned from buying established homes until 30 June 2029, apart from limited exceptions.
Is the FIRB fee refundable?
Treasury’s guidance says residential auctions are not eligible for partial refunds of fees for unsuccessful competitive bids. Do not assume you will get a fee back if you do not buy.
What is the vacancy fee?
An annual charge, equal to double your original application fee, if your home is not lived in or genuinely available to rent for at least 183 days in a vacancy year. See the vacancy fee guide.
When do FIRB fees change?
Fees are indexed to the Consumer Price Index each 1 July, and new fees apply to applications received on or after that date.
Are there other costs for foreign buyers?
Yes. Most states add a surcharge to stamp duty (up to 9%) and several add an annual land tax surcharge. See state surcharges.
Sources
- ATO — Residential fees for a foreign person
- Treasury — Schedule of Fees (v8, 1 July 2026)
- Treasury — Guidance Note 10: Fees (v12, 19 September 2026)
- Treasury — Guidance Note 10: Fees (v8, 1 July 2025)
- Treasury — Changes to foreign investment fee payments from 19 September 2026
- Treasury — Foreign investment fees legislation (9 April 2024)
Fee table checked 5 October 2026 against Treasury’s Schedule of Fees v8 and the ATO’s residential fees page. Worked examples and the calculator are our own arithmetic.
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.