Buying Australian property from the Philippines: FIRB, the tax agreement and Manila embassy rules

Where Filipino buyers stand under FIRB

The ATO treats you as a foreign person when buying Australian property unless you are an Australian citizen, an Australian permanent resident or a New Zealand citizen with a special category visa. A permanent resident who is not ordinarily resident in Australia may still be a foreign person in some circumstances, and Treasury's key concepts guidance (version 5, 12 December 2025) sets the test at 200 days in Australia in the previous 12 months, with no time limit on the stay. The guide on who counts as a foreign person covers the edges.

The Philippines does not appear in the footnote to Treasury's 2026 thresholds table that lists the free trade partners. Even for a partner, the table gives $0 or more for residential land, so a Filipino buyer needs approval at any price either way.

From 1 April 2025 to 30 June 2029 foreign persons are generally banned from buying established dwellings, with limited exceptions. New dwellings and vacant land are the main routes. Treasury's residential land guidance (version 5, 1 July 2026) says vacant land is generally approved on condition that construction is completed within four years. The ATO says temporary residents can still apply for new dwellings and vacant land, and that where a developer holds an exemption certificate a buyer of a new dwelling need not apply if the price is under $3 million. See temporary residents, exemption certificates and the fees page.

The Philippines-Australia tax agreement

Treasury's treaty table lists the agreement as signed on 11 May 1979 and in force from 17 June 1980. The International Tax Agreements Act 1953 describes it as done at Manila on 11 May 1979, records its text in Australian Treaty Series 1980 No. 16, and gives it the force of law in Australia through section 11D.

Section 11D says the agreement's provisions, so far as they affect Australian tax, have the force of law from set dates after entry into force. For tax other than withholding tax, that means income years starting on or after 1 July in the calendar year it entered into force, which was 1 July 1980. Treasury's table does not list this agreement as modified by the Multilateral Instrument, and shows no synthesised text for it.

Which articles govern rent and gains on an Australian home, and how the Philippines gives credit for Australian tax, is a question for a tax adviser who knows both systems. The sister guide on Australian tax on property held from overseas covers the Australian side.

Philippine documents and the Apostille Convention

The Hague Conference's status table records that the Philippines deposited its accession on 12 September 2018 and that the Apostille Convention entered into force for it on 14 May 2019. Australia has been a party since 16 March 1995. The Convention's title describes it as abolishing the requirement of legalisation for foreign public documents, so an apostille replaces the longer consular chain between countries it covers.

Four states objected to the Philippines' accession in 2019. The Hague Conference's objections page shows what became of each:

Australia is not among the objectors. The Philippines also lodged declarations, one about states it does not recognise and one saying an apostille does not satisfy the Philippine Extradition Law. Neither deals with property documents. Which of your documents need an apostille for an Australian purchase, for example a power of attorney signed in the Philippines, is a question for the Australian conveyancer.

What the Manila embassy needs

The Australian Embassy in Manila says it only services documents issued by Australian agencies or authorities, or intended for use in Australia. Its listed services are:

• certifying true copies of documents
• witnessing signatures
• taking statutory declarations, affidavits, oaths and affirmations
• authenticating or apostilling Australian public documents
• issuing Certificates of No Impediment to Marry

For land, property and mortgage matters, the page says to provide instructions from your legal representative in Australia in addition to the documents you need witnessed or certified, and that where they are not provided the services will be declined. Personal appearance is required for witnessing signatures (the page gives Australian property transfers as an example), administering affidavits, and certifying photographs, passports and other identity documents. A representative with a written authorisation letter or Special Power of Attorney can collect certified copies of documents and apostilles without attending. Fees apply per act, and the page says they change monthly.

Whether a notary public is enough depends on the instructions. The page says that if they state so, you may use a Philippine notary public, and the cost may be lower than the embassy's fee. The Australian conveyancer or lender can say which applies.

Names, language and the application

The ATO lists a passport among the attachments for a new dwelling application. It treats a spelling correction in a purchaser's name as a simple variation, which costs $4,600 for 1 July 2026 to 30 June 2027. If a name appears differently on the passport and the contract, the passport spelling is the one worth matching before anything is lodged. The ATO form must be completed in one session and times out after 25 minutes of no activity.

The ATO's other languages page lists Pilipino / Filipino. As at 7 October 2026 that page's sections are individuals, TFN, business, superannuation and audio guides, with no section on foreign investment in property, so the FIRB pages cited in this guide, which are in English, are the ones to use. The same page says you can use the free Translating and Interpreting Service to speak to the ATO in another language, on 13 14 50 within Australia or +61 3 9268 8332 from outside it.

Frequently asked questions

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