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Checked 5 October 2026

Western Australia: foreign buyer surcharge

Foreign buyers duty is 7% of the dutiable value of the foreign person’s share of residential property, on top of ordinary transfer duty.

  • Duty surchargeForeign buyers duty: 7% since 1 January 2019
  • Land tax surchargeNo foreign-owner land tax surcharge
  • Revenue officeRevenueWA

Who is a foreign buyer in Western Australia

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

  • Temporary residents: Foreign, including partner (820) and bridging visas.
  • Permanent residents: Not foreign — no residency-day test.
  • New Zealand citizens: Not foreign if you hold a Special Category visa.
  • Australian citizens: not foreign.

If your status changes

Yes — if you are no longer foreign when the property is transferred to you (for example, permanent residency granted during an off-the-plan build), apply for reassessment on Form FDA42.

Buying with a spouse or partner

No general spouse exemption.

New homes in Western Australia

Browse new homes for foreign buyers in Perth.

Check before you sign

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

Frequently asked questions

How much is the foreign buyer surcharge in Western Australia?

7% of the dutiable value of the foreign person’s share of residential property, on top of ordinary transfer duty. Foreign buyers duty is 7% of the dutiable value of the foreign person’s share of residential property, on top of ordinary transfer duty.

Can I get the surcharge back in Western Australia?

Yes — if you are no longer foreign when the property is transferred to you (for example, permanent residency granted during an off-the-plan build), apply for reassessment on Form FDA42.

Does Western Australia have a land tax surcharge for foreign owners?

No.

Sources

Checked 5 October 2026.

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