Stamp duty surcharge for foreign buyers in Australia: state-by-state breakdown

Migratio Editorial · Last updated 25 September 2026

TL;DR: Foreign-buyer transfer-duty surcharges are set by each state or territory and can change. Liability depends on the local definition of a foreign person, the property and ownership structure. Obtain a calculation from the relevant revenue office or conveyancer before signing.

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Foreign-buyer transfer duty is separate from ordinary transfer duty, annual land-tax surcharges and federal foreign-investment rules. Each jurisdiction uses its own rate, definition, exemptions and refund provisions, so a national percentage table becomes stale quickly.

How the surcharge works

A state or territory may impose additional duty when a foreign person acquires residential property. The taxable value, ownership share and definition of foreign person come from that jurisdiction’s legislation and revenue-office guidance.

Check the current jurisdiction rate

Use the transaction-date guidance or calculator from Revenue NSW, the Victorian State Revenue Office, Queensland Revenue Office, RevenueWA, RevenueSA, the Tasmanian State Revenue Office, ACT Revenue Office or Northern Territory Revenue Office. Do not use a national “typical” rate for a contract.

Visa and ownership status

A temporary visa, permanent visa, citizenship, company or trust structure can be treated differently under state law. Joint purchases and discretionary trusts need particular care. Federal FIRB status and state duty status are related concepts but are not interchangeable.

Exemptions and refunds

Some jurisdictions provide narrow exemptions or refunds, including conditions tied to development, residence or a later change of status. Eligibility and deadlines must be checked before the transaction; a future permanent visa does not create a universal refund right.

Other property costs

Calculate ordinary transfer duty, any foreign-buyer surcharge, federal foreign-investment fees, conveyancing and inspections separately. Foreign persons, including temporary residents, are generally prohibited from buying established dwellings from 1 April 2025 to 30 June 2029 unless an exception applies.

Frequently asked questions

What is the foreign-buyer surcharge rate?

It depends on the state or territory and transaction date. Use the relevant revenue office’s current guidance or calculator.

Does buying with an Australian spouse remove the surcharge?

Not automatically. Treatment of ownership shares and exemptions differs by jurisdiction.

Will permanent residence later produce a refund?

There is no universal rule. Check the jurisdiction’s refund provisions and deadlines before buying.

Can a temporary resident buy an established dwelling?

Federal rules generally prohibit foreign persons, including temporary residents, from buying established dwellings from 1 April 2025 to 30 June 2029 unless an exception applies.

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