- Duty surchargeNone
- Land tax surchargeForeign ownership surcharge: 0.75% of average unimproved value per year (from 1 July 2018)
- Land tax detailOnly on residential land that is subject to land tax (i.e. not your principal place of residence).
- Revenue officeACT Revenue Office
Who is a foreign buyer in Australian Capital Territory
Australian Capital Territory sets its own definition, which is separate from the federal FIRB test.
- Temporary residents: Not foreign if you are “ordinarily resident in Australia” on the ACT’s factors test (time in Australia, visa, family and work ties, assets); otherwise foreign.
- Permanent residents: Not foreign.
- New Zealand citizens: Not foreign if you hold a Special Category visa.
- Australian citizens: not foreign.
Land tax surcharge
Foreign ownership surcharge: 0.75% of average unimproved value per year, from 1 July 2018. Only on residential land that is subject to land tax (i.e. not your principal place of residence).
New homes in Australian Capital Territory
Browse new homes for foreign buyers in Canberra.
Check before you sign
State rules change often, and the surcharge is assessed on your own facts. Confirm with ACT Revenue Office or a conveyancer before you sign.
Frequently asked questions
Does Australian Capital Territory charge foreign buyers extra stamp duty?
The ACT has no foreign purchaser duty surcharge. Foreign owners of a rented or vacant home pay an extra 0.75% of its average unimproved value each year.
Sources
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.