The federal rule
Treasury’s guidance says New Zealand citizens not ordinarily resident in Australia are generally foreign persons in the same way as citizens of other countries, but those who hold or are eligible for a Special Category visa are exempt from needing approval for residential land (regulation 38(2)). The ATO lists a New Zealand citizen with a Special Category visa alongside citizens and permanent residents as not foreign.
Treasury’s own example
Isla is a New Zealand citizen living in Auckland who would be eligible for a Special Category visa if she came to Australia. She buys an established dwelling on 15 April 2025, after the ban started. She does not need approval, because New Zealanders eligible for or holding a Special Category visa are exempt for residential property, including established dwellings.
The Special Category visa is a temporary visa granted to New Zealand citizens, usually on arrival, that lets you visit, study, stay and work in Australia as long as you remain a New Zealand citizen. A New Zealand citizen who is not eligible for it, or who buys through a company or trust that is foreign-owned, may not be exempt.
State surcharges: check before you sign
Each state decides for itself whether a New Zealand citizen pays the foreign buyer surcharge. Victoria and New South Wales apply residence tests, and Victoria’s test changed for settlements from 26 November 2025.
| State | New Zealand citizens |
|---|---|
| NSW | Not foreign only if you hold a Special Category visa (444) and were in Australia 200+ days in the 12 months before the contract, or live in the property as your home for 200 continuous days within 12 months of the contract. |
| VIC | Not foreign if you ordinarily reside in Australia for 6 consecutive months within the 12 months before or after settlement (settlements from 26 November 2025). Before that date, holding a Special Category visa at settlement was the test. |
| QLD | Not foreign if you hold a Special Category visa when you sign the contract. Entering Australia only to obtain the visa and avoid the duty is caught by anti-avoidance rules. |
| WA | Not foreign if you hold a Special Category visa. |
| SA | Not foreign if you hold a Special Category visa. |
| TAS | Not foreign if you hold a Special Category visa. |
| ACT | Not foreign if you hold a Special Category visa. |
The Northern Territory has no foreign buyer surcharge. The ACT has no duty surcharge, and treats a New Zealand citizen holding a Special Category visa as not foreign for its land tax surcharge.
Getting a loan
Brokers list the New Zealand dollar on the preferred currency list for lenders that accept foreign income, and the 444 visa among the visa classes lenders assess. See our home loans guide.
Frequently asked questions
Do New Zealanders need FIRB approval to buy property in Australia?
Not if they hold, or are eligible for, a Special Category visa (subclass 444). That exemption covers residential land, including established homes.
Can a New Zealander living in New Zealand buy an established home in Australia?
Under the federal rules, yes, if they are eligible for a Special Category visa. State surcharge rules may still apply, so check the state.
Do New Zealanders pay the foreign buyer stamp duty surcharge?
It depends on the state and your circumstances. See the table above, then confirm with the revenue office.
What if I buy through a company?
A company or trust is judged on who owns it. If foreign persons hold a substantial interest, it is a foreign person, and the exemption for New Zealand individuals may not apply.
Sources
- Treasury — Guidance Note 2: Key concepts (v5, 12 December 2025)
- Treasury — Guidance Note 6: Residential land (v5, 1 July 2026)
- ATO — Are you a foreign person buying property in Australia?
- Foreign Investment — Residential property: who needs approval
- Home Affairs — Special Category visa (subclass 444)
- Revenue NSW — Surcharge purchaser duty
- SRO Victoria — Foreign purchaser additional duty
- QRO — Additional foreign acquirer duty
- RevenueWA — Foreign buyers duty
- RevenueSA — Foreign ownership surcharge
- SRO Tasmania — Foreign investor duty surcharge
- ACT Revenue Office — Foreign ownership surcharge
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.