| State | Duty surcharge | Land tax surcharge | |
|---|---|---|---|
| New South Wales | 9% | 5% of land value | Details |
| Victoria | 8% from 1 July 2019 | 4% of taxable value | Details |
| Queensland | 8% from 1 July 2024 | 3% of taxable value above $350,000 | Details |
| Western Australia | 7% from 1 January 2019 | None | Details |
| South Australia | 7% from 1 January 2018 | None | Details |
| Tasmania | 8% from 1 April 2020 | 2% of assessed land value | Details |
| Australian Capital Territory | None | 0.75% of average unimproved value per year | Details |
| Northern Territory | None | No land tax in the NT | Details |
Rates checked on each revenue office’s site on 5 October 2026. The surcharge is charged on the foreign person’s share of the dutiable value of residential property, on top of ordinary duty.
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.
Who counts as a foreign buyer
Each state sets its own definition, and they are not the same as the federal one. In every state:
- Australian citizens are not foreign.
- Temporary residents are foreign for the duty surcharge in every state that charges one, with a few exceptions (the ACT applies an ordinary residence test, and NSW has exceptions for some partner and retirement visa holders). Land tax surcharges use their own tests: in Victoria and Queensland, for example, a temporary resident who ordinarily lives in Australia is not an absentee.
- Permanent residents are generally not foreign, but New South Wales applies a 200-day test.
- New Zealand citizens are treated differently in each state. See our New Zealand guide.
Refunds if your status changes
Some states refund the surcharge if you stop being a foreign person within a set window, for example because your permanent residency is granted during an off-the-plan build. New South Wales and Western Australia allow it if you are no longer foreign when the property is transferred to you, South Australia within 12 months and Tasmania within six months. Queensland says no: its duty is fixed on the contract date. Victoria’s pages do not describe a refund.
Choose a state
- New South Wales9% duty surcharge; 5% of land value land tax surcharge
- Victoria8% duty surcharge; 4% of taxable value land tax surcharge
- Queensland8% duty surcharge; 3% of taxable value above $350,000 land tax surcharge
- Western Australia7% duty surcharge
- South Australia7% duty surcharge
- Tasmania8% duty surcharge; 2% of assessed land value land tax surcharge
- Australian Capital TerritoryNo duty surcharge; 0.75% of average unimproved value per year land tax surcharge
- Northern TerritoryNo duty surcharge
Frequently asked questions
Which state has the highest foreign buyer stamp duty?
New South Wales at 9%. Victoria, Queensland and Tasmania charge 8%, and Western Australia and South Australia 7%. The ACT and Northern Territory have no duty surcharge.
Do foreign buyers pay extra land tax?
In several states, yes. New South Wales charges 5% of land value, Victoria 4% (absentee owner surcharge), Queensland 3% of taxable value over $350,000, Tasmania 2% and the ACT 0.75% of average unimproved value. Western Australia and South Australia have no foreign owner land tax surcharge, and the Northern Territory has no land tax.
Is the foreign buyer surcharge refundable?
In some states, if you stop being a foreign person before the property transfers to you. It depends on the state. See the state pages.
Does the surcharge replace normal stamp duty?
No. It is charged on top of ordinary transfer duty.
Sources
- Revenue NSW — Surcharge purchaser duty
- Revenue NSW — Surcharge land tax
- SRO Victoria — Foreign purchaser additional duty
- SRO Victoria — Absentee owner surcharge
- QRO — Additional foreign acquirer duty
- QRO — Land tax for absentees
- RevenueWA — Foreign buyers duty
- RevenueSA — Foreign ownership surcharge
- SRO Tasmania — Foreign investor duty surcharge
- SRO Tasmania — Foreign investor land tax surcharge
- ACT Revenue Office — Foreign ownership surcharge
- Territory Revenue Office — Stamp duty
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.