Guides

FIRB basics

What FIRB is, what the rules say and how the portal works.

• The FIRB Act and regulations: which laws apply to foreign home buyers?The Foreign Acquisitions and Takeovers Act 1975, the 2015 Regulation and the fees laws: what each does for a foreign home buyer and who runs them.
• What does FIRB approval mean, and what does it cover?FIRB approval is a no objection notification from the Treasurer. See what it says, what it lets a buyer do, how long it lasts and what it does not cover.
• What are the FIRB approval requirements for buying a home?What a foreign buyer must show for FIRB approval of a home: who qualifies, which properties are allowed, what the ATO asks for and what is assessed.
• FIRB contact details: who to contact about a home purchaseOfficial FIRB and ATO contact paths for residential property buyers: phone numbers, hours, what they cover, and how to avoid scams. Checked October 2026.
• Which FIRB guidance notes matter if you are buying a home?Treasury publishes 15 FIRB guidance notes. These are the ones a residential buyer needs, with versions, what each covers and where to find them.
• The FIRB portal: which online system do home buyers use, and how does it work?There are two government systems with similar names. See which one a home buyer uses, what you do in it, who can lodge and what to prepare first.
• FIRB portal login: how to set up an account and sign inHow to register and sign in to the ATO online service used for residential FIRB applications, add a lawyer or agent, and fix common login problems.
• The Foreign Investment Review Board explained: who decides your application?The Foreign Investment Review Board advises the Treasurer, who decides. See how the Board, Treasury and the ATO fit together for a residential buyer.
• What is FIRB, and what does it mean if you want to buy a home in Australia?FIRB is the Foreign Investment Review Board. See what it checks, who it applies to and what FIRB approval means when buying a home. Checked October 2026.
• When is FIRB approval required, and what are the FIRB thresholds?Residential land has a $0 FIRB threshold, so foreign buyers need approval at any price unless exempt. See the 2026 thresholds and who is exempt.

Applying for approval

The application from first step to conditions after you buy.

• Do you need a lawyer or agent to lodge a FIRB application?You can lodge a residential FIRB application yourself through the ATO, or authorise a representative. What the official pages say, and what to ask an adviser.
• What documents do you need for a FIRB application?The documents and details the ATO lists for a residential FIRB application: contract, passport, visa, cover letter, and what it does not say about copies.
• What happens if a FIRB application is refused or withdrawn?What happens when a FIRB application is refused, withdrawn or left too late: the fee, the contract, retrospective approval, and what Treasury's figures show.
• How does a FIRB application work, step by step?How a residential FIRB application runs in order: check you need approval, make the contract conditional, lodge with the ATO, pay, wait, then register.
• What conditions come with FIRB approval after you buy?Typical conditions on residential FIRB approvals: price limit, the four-year build rule for vacant land, yearly returns, varying a condition and breach risks.
• Who needs FIRB approval when buying with a partner or co-buyer?Who needs FIRB approval when buying as a couple or with family: the joint tenancy exemption for spouses, tenants in common, and how fees split between buyers.
• How does a FIRB condition work in a contract of sale?How a FIRB condition works in a contract of sale: why the wording matters, timing risk, auctions, off-the-plan contracts and what to check with a conveyancer.
• How long does FIRB approval take for residential property?The ATO says up to 30 days after full payment. Treasury data shows a median of 4 to 15 days for approved residential cases, and what can stretch it.

Fees and total costs

Application fees explained with worked examples, and what a foreign buyer pays overall.

• How the FIRB fee works for new dwellings, off-the-plan homes and vacant landHow the FIRB fee works for new dwellings, off-the-plan homes and vacant land in 2026-27, what price it is based on, and how developer certificates differ.
• FIRB application fees for 2026-27: worked examples at different pricesFIRB application fee examples for 2026-27: what a foreign buyer pays for a new home at $620,000, $1 million, $1.45 million and more, with the sums shown.
• Is the FIRB application fee refundable?The FIRB fee is generally not refunded if you withdraw, are refused or the purchase falls through. Here are the limited exceptions in the official guidance.
• The total cost of buying property in Australia as a foreign buyerWhat a foreign buyer pays on top of the price: FIRB fee, stamp duty and the state surcharge, with worked NSW totals at $750,000 and $1 million.
• Who pays the FIRB application fee, and when is it paid?The foreign buyer pays the FIRB application fee to the ATO when lodging, before any decision. How payment works and what happens if the price changes.

Who can buy

Visa holders, students, investors, companies and couples: who needs approval and who does not.

• Australia's ban on foreign buyers of established homes: dates, exceptions and what is still allowedForeign persons are banned from buying established homes in Australia from 1 April 2025 to 30 June 2029. What it covers, who is exempt and what is allowed.
• Buying property with a citizen or resident partner: what changes for the foreign buyerA foreign buyer holding title as joint tenants with a citizen or permanent resident spouse is exempt from FIRB approval, but state surcharges can apply.
• Can a 482 (Skills in Demand) visa holder buy property in Australia?A 482 Skills in Demand visa holder is a foreign person: FIRB approval, new homes or land only, and tax points if the job or visa ends. As at October 2026.
• Can a 491 visa holder buy a house in Australia?A 491 visa holder is a foreign person: FIRB approval, new homes or vacant land only, and the status changes once a permanent visa is granted.
• Can a foreign company or trust buy a house in Australia?A company or trust is a foreign person when one foreign owner holds 20% or more. It then needs approval, faces the home ban and higher state surcharges.
• Can foreign investors buy investment property in Australia in 2026?Foreign investors can buy new homes, off-the-plan and vacant land with approval, but not established homes until 30 June 2029. Conditions, costs and limits.
• Can foreigners buy land in Australia? The vacant land rules and the build conditionForeigners can buy vacant residential land with approval, usually on condition that a home is built within four years and the land is not sold first.
• Can an international student buy a house in Australia?A student visa makes you a foreign person. You need FIRB approval and can only buy a new home or vacant land, not an established house, until 30 June 2029.
• Can a non-resident buy property in Australia?Non-residents can buy, but the rules depend on who you are. Foreign nationals need FIRB approval for new homes or land only; citizens abroad differ.
• Can someone on a bridging visa buy property in Australia?A bridging visa holder is generally a foreign person: approval is needed, new homes and vacant land only, and status can change when the main visa is decided.
• Inheriting or being gifted property in Australia as a foreign personA foreign beneficiary is no longer exempt from foreign investment rules on inheriting Australian property. What to lodge, when, and state treatment.
• Who counts as a foreign person for FIRB?How Treasury defines a foreign person: the 200-day and no-time-limit test for individuals, the 20% and 40% tests for companies and trusts, and who is exempt.

State duty and land tax surcharges

The extra stamp duty and land tax foreign owners can pay, state by state.

• Absentee owner surcharge in Victoria: who is an absentee owner and what it costsVictoria's absentee owner surcharge adds 4% to land tax. See who counts as absentee, why Australian citizens abroad are not caught, and the 15 January deadline.
• Additional foreign acquirer duty in Queensland: who pays the 8% and whenQueensland charges foreign buyers 8% additional foreign acquirer duty on residential land. Who pays it, how it is added up, exemptions and status changes.
• Foreign buyer stamp duty in NSW: surcharge purchaser duty explainedForeign buyers in NSW pay a 9% surcharge purchaser duty on top of stamp duty. Who counts as foreign, the exemptions, payment dates and refunds.
• Foreign purchaser additional duty in Victoria: the 8% surcharge explainedVictoria adds 8% foreign purchaser additional duty to stamp duty. See who pays it, how it is worked out, the exemptions and what to tell the SRO.
• How foreign buyer stamp duty is calculated: worked examples for NSW, Victoria and QueenslandWorked examples of ordinary stamp duty plus the foreign buyer surcharge in NSW (9%), Victoria (8%) and Queensland (8%) at four prices, with the arithmetic shown.
• Land tax surcharge for foreign owners: every state and territory comparedCompare the land tax surcharge for foreign owners in NSW, Victoria, Queensland, Tasmania and the ACT, with rates, thresholds and who is caught, as at October 2026.
• Foreign surcharge exemptions and refunds: what each state allowsHow foreign buyer duty and land tax surcharges can be removed or refunded in NSW, Victoria, Queensland and other states, with time limits and the tests each state uses.
• Land tax surcharge on trusts with foreign beneficiaries: how each state looks through the trustHow NSW, Victoria, Queensland, Tasmania and the ACT treat trusts with foreign beneficiaries for surcharge land tax, including discretionary trust deeds and unit trusts.
• NSW land tax surcharge for foreign owners: the 5% rate, who pays and how to claim an exemptionNSW charges foreign owners 5% surcharge land tax on residential land value, with no threshold. See who counts as foreign, the home exemption and how to update status.
• Queensland land tax surcharge for foreign owners: absentees, foreign companies and foreign trustsQueensland adds a 3% surcharge to land tax for absentee individuals, foreign companies and foreign trusts. See who is caught, the $350,000 threshold and exemptions.

Tax at purchase

Capital gains withholding, clearance certificates and purchaser notifications.

• Clearance certificates: why your conveyancer asks the seller for oneA clearance certificate shows the seller is an Australian resident, so a buyer need not withhold 15%. What buyers check and what happens without one.
• Foreign resident capital gains withholding: what a buyer has to doWhen you buy Australian property you must withhold 15% of the price for the ATO unless the seller gives a clearance certificate or variation notice.
• Purchaser payment notification: how to lodge it and pay at settlementWhat the ATO purchaser payment notification is, who lodges it and when, the steps to get a payment reference number and how the withholding is paid.

New homes and off the plan

How the new dwelling rules work for apartments, townhouses and vacant land.

• Can a foreign buyer purchase a townhouse in Australia?Foreigners can buy new townhouses with FIRB approval but not established ones until June 2029. What counts as new, how approval works and resale limits.
• What are the FIRB rules for buying off the plan as a foreign buyer?Foreign buyers can buy off the plan with FIRB approval. How certificates, contract timing, sunset clauses and NSW duty fit together, as at October 2026.
• How does a developer's FIRB new dwelling exemption certificate work, and how is it applied for?A developer's new dwelling exemption certificate can spare foreign buyers their own FIRB application. Who applies, the $3 million cap and what to check.
• What are the FIRB rules for buying vacant land and building a home?Foreign buyers can buy vacant land with FIRB approval if they build within four years and do not sell first. The conditions and what follows if not built.

The annual vacancy fee

Lodging the return, what counts as occupied and what the fee is.

• How much is the FIRB vacancy fee in 2026-27, and how is the amount set?The FIRB vacancy fee is double the application fee the owner paid when buying, not one fixed 2026-27 figure. How it is set, with example amounts.
• What counts as occupied for the vacancy fee, and which homes are exempt?The vacancy fee turns on 183 days of real occupation or availability to rent on a 30-day lease. What counts, what does not, and the exemptions.
• How and when do you lodge the annual vacancy fee return?Foreign owners lodge a vacancy fee return with the ATO within 30 days after each vacancy year. How to lodge online, what it asks and the penalties for missing it.

Buying from your country

Country-specific points for buyers moving money out of Japan, Korea, Vietnam, Indonesia, the Philippines and Taiwan.

• Buying Australian property from Indonesia: FIRB, the tax agreement and document rulesIndonesian buyers need FIRB approval at any price. See the 1992 tax agreement, Indonesia's apostille declaration and what the Jakarta embassy can notarise.
• Buying Australian property from Japan: FIRB, the tax agreement and sending yen abroadJapanese buyers need FIRB approval at any price. See the 2008 Japan-Australia tax agreement and the yen thresholds that trigger bank and tax office reports.
• Buying Australian property from South Korea: FIRB, sending money abroad and the tax agreementKorean buyers need FIRB approval at any price. See the 1984 tax agreement, where to check Korea's foreign exchange rules and what the Seoul embassy can do.
• Buying Australian property from Taiwan: FIRB, the tax agreement and moving money out of TaiwanTaiwanese buyers need FIRB approval at any price. See the 1996 Taiwan-Australia tax agreement, the US$5 million yearly remittance limit and ID steps.
• Buying Australian property from the Philippines: FIRB, the tax agreement and Manila embassy rulesFilipino buyers need FIRB approval at any price. See the 1979 tax agreement, the 2019 apostille rules and what the Manila embassy needs to see.
• Buying Australian property from Vietnam: FIRB, sending money abroad and the new apostille rulesVietnamese buyers need FIRB approval at any price. See what the State Bank of Vietnam says on sending currency abroad, the 1992 tax agreement and the new apostille.

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.