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Checked 5 October 2026

Queensland: foreign buyer surcharge

A foreign buyer of a $980,000 house pays $37,125 in transfer duty plus $78,400 AFAD — $115,525 in total (Queensland Revenue Office).

  • Duty surchargeAdditional foreign acquirer duty (AFAD): 8% since 1 July 2024
  • Earlier rates7% from 1 July 2018 to 30 June 2024; 3% from 1 October 2016
  • Land tax surchargeAbsentee surcharge (individuals) / foreign surcharge (companies and trusts): 3% of taxable value above $350,000 (from the 2024–25 land tax year)
  • Land tax detailAbsentees cannot claim the home exemption.
  • Revenue officeQueensland Revenue Office

Who is a foreign buyer in Queensland

Queensland sets its own definition, which is separate from the federal FIRB test.

  • Temporary residents: Foreign for AFAD. For contracts signed on or after 1 August 2026, temporary residents generally also lose the transfer duty home concessions, so they pay full duty plus 8% AFAD. For land tax, a temporary resident who usually lives in Australia is not an absentee.
  • Permanent residents: Not foreign — no residency-day test.
  • New Zealand citizens: 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.
  • Australian citizens: not foreign.

If your status changes

No. Liability is fixed on the contract date; becoming a permanent resident before settlement does not remove it.

Buying with a spouse or partner

No spouse exemption; AFAD applies to the foreign person’s share only. A “specified foreign retiree” (405/410 visa) may be exempt on a home bought from 1 January 2023.

Land tax surcharge

Absentee surcharge (individuals) / foreign surcharge (companies and trusts): 3% of taxable value above $350,000, from the 2024–25 land tax year. Absentees cannot claim the home exemption.

New homes in Queensland

Browse new homes for foreign buyers in Brisbane, Gold Coast and Sunshine Coast.

Check before you sign

State rules change often, and the surcharge is assessed on your own facts. Confirm with Queensland Revenue Office or a conveyancer before you sign.

Frequently asked questions

How much is the foreign buyer surcharge in Queensland?

8% of the dutiable value of the foreign person’s share of residential property, on top of ordinary transfer duty. A foreign buyer of a $980,000 house pays $37,125 in transfer duty plus $78,400 AFAD — $115,525 in total (Queensland Revenue Office).

Can I get the surcharge back in Queensland?

No. Liability is fixed on the contract date; becoming a permanent resident before settlement does not remove it.

Does Queensland have a land tax surcharge for foreign owners?

Yes. Absentee surcharge (individuals) / foreign surcharge (companies and trusts): 3% of taxable value above $350,000. Absentees cannot claim the home exemption.

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.