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Australia-wide · Foreign purchasers

Foreign buyer stamp duty calculator

Foreign purchasers pay a surcharge of the whole price — 7% to 9% depending on the state — on top of ordinary duty. Pick a state, enter the price, and see both layers. One thing first: the federal ban on foreign purchases of established homes now runs to 30 June 2029, so this mostly applies to new dwellings, off-the-plan and vacant land.

FY 2026-27 rates · verified

Rates verified against the official sources — how we check.

The buyer will…

Your tally

Ordinary transfer duty$27,937
Foreign surcharge (9%)$67,500
Total duty$95,437

Duty anyone pays $27,937Surcharge because you are foreign $67,500

The surcharge alone is $67,500 — more than the ordinary duty on this purchase.

State duty only. Federal ATO/FIRB application fees, annual land tax surcharges and the established-home ban sit on top — see the notes below. Transfer and registration fees are on each state's calculator.

Established homes are off the table until 30 June 2029.

The federal ban on foreign persons buying established dwellings began 1 April 2025 and was extended in the 2026-27 Budget to 30 June 2029. It covers temporary residents buying an established home to live in; the main exceptions are purchases that significantly add to housing supply. New dwellings, off-the-plan and vacant land remain open — with ATO/FIRB approval and the fees that come with it.

The surcharge in every state on $750,000

Foreign buyer surcharge at $750,000, every state and territory
StateRateSurcharge at $750,000Official name
NSW9%$67,500Surcharge purchaser duty
VIC8%$60,000Foreign purchaser additional duty
QLD8%$60,000Additional foreign acquirer duty (AFAD)
TAS8%$60,000Foreign investor duty surcharge
WA7%$52,500Foreign transfer duty
SA7%$52,500Foreign ownership surcharge
ACTNone$0No duty surcharge
NTNone$0No duty surcharge

The surcharge is charged on the full dutiable value — not the excess over a threshold — which is why it usually exceeds the ordinary duty underneath it.

Who actually counts as a foreign person?

The pattern is consistent even though each Act writes it differently. Never surcharged: Australian citizens (wherever in the world they live) and, in every state, permanent residents who meet that state's residence test — NSW is the strictest, requiring a PR holder to have been in Australia 200 days in the preceding year. Usually spared: New Zealand citizens on a special category visa who meet the same residence tests. Always surcharged: everyone else buying on a temporary visa (students, 482 workers, bridging visas), foreign-incorporated companies, Australian companies with majority foreign ownership or control, and trusts with foreign beneficiaries — discretionary trusts are the classic trap, because one potential foreign beneficiary can taint the whole trust in most states unless the deed excludes them. Mixed couples: a citizen buying jointly with a foreign spouse is generally surcharged only on the foreign partner's share, and several states waive even that for genuine joint owner-occupier purchases — worth checking the specific state's exemption before assuming.

The full foreign-buyer cost stack

Four layers, in order: ordinary transfer duty (what any buyer pays — every state calculator on this site itemises it); the state foreign surcharge above; federal ATO/FIRB approval fees, tiered by price and indexed every year; and then the annual holding surcharges — foreign-owner land tax loadings in NSW (5%), Victoria (4%), Queensland (3%), Tasmania (2%) and the ACT (0.75%), plus the federal vacancy fee if the dwelling sits empty. The purchase-day bill is once; the land tax surcharge arrives every year — the land tax comparison shows that side of the ledger.

Frequently asked questions

Can foreign buyers still purchase property in Australia?
New dwellings, off-the-plan and vacant land — yes, with ATO/FIRB approval. Established homes — generally no until 30 June 2029: the federal ban that started 1 April 2025 was extended in the 2026-27 Budget, and it covers temporary residents buying an established home to live in. Limited exceptions exist for purchases that significantly add to housing supply.
How much extra stamp duty do foreign buyers pay?
A surcharge of the WHOLE purchase price on top of ordinary duty: 9% in NSW, 8% in Victoria, Queensland and Tasmania, 7% in WA and SA — and nothing extra in the ACT or NT. On a $750,000 purchase that ranges from $0 to $67,500 of pure surcharge, usually more than the underlying duty itself.
Who counts as a foreign person for the surcharge?
Broadly: anyone who isn't an Australian citizen, a permanent resident, or (in most states) a New Zealand citizen on a special category visa who meets residence tests — plus foreign-controlled companies and trusts. The precise tests differ by state, and residence requirements can apply (e.g. NSW's 200-day rule for PR holders). Citizens buying with a foreign spouse can also be caught proportionally.
Are there federal costs on top of the state surcharge?
Yes — two layers. Every foreign purchase needs an ATO/FIRB application fee (tiered by price, indexed each year — check the ATO's current fee schedule), and foreign owners then face annual land tax surcharges in most states plus a possible federal vacancy fee if the property sits empty. Our land tax comparison shows the annual side.
Do foreign buyers get first home buyer concessions?
Almost never — FHB schemes require Australian citizenship or permanent residence (some states extend to NZ special-category visa holders). A temporary resident generally pays full duty plus the surcharge, which is why the gap between neighbours at the same auction can exceed $100,000.

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Sources

Surcharge rates verified 2026-08-27 against each revenue office's FY 2026-27 schedule — see the state calculators for their source lists. Foreign-person tests vary by state; general information only — not financial, legal or migration advice.