Foreign Buyer Stamp Duty Surcharge in Australia, Explained
Most Australian states charge foreign property buyers an extra stamp duty surcharge on top of standard duty — separate from the federal FIRB fee and, in some states, an annual land tax surcharge. Rates are set state by state and change over time, so this explains what's separate, who it applies to, and where to check the current figure rather than a fixed number. Figures as at September 2026.
Read the full guide, with official sources →
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Chapters
- 0:00 Foreign buyers often pay
- 0:15 Three separate costs:
- 0:29 Each state sets
- 0:42 Rates change —
- 0:53 One foreign buyer can trigger
- 1:04 Exemptions and refunds exist,
- 1:17 A future PR grant doesn't
- 1:27 Established dwellings are banned
- 1:41 In practice, a cost on
- 1:54 Where to read more
Transcript
If you're a foreign person buying residential property in Australia, most states charge an extra duty surcharge on top of standard stamp duty — and the rate is set by the state, not the federal government.
This state surcharge is separate from two other costs: the federal government's own FIRB application fee, paid once per purchase, and, in some states, an annual land tax surcharge charged every year you hold the property.
Every state and territory sets its own rate and its own definition of who counts as a foreign person for this purpose — a temporary visa, a permanent visa, citizenship, or a company or trust structure can each be treated differently.
Because the rate depends on the state and the transaction date, and several states have changed their rate more than once, using a figure you saw somewhere else can leave you short at settlement.
If any party to the purchase is a foreign person, the surcharge can apply to the whole transaction, not just their share — joint purchases and discretionary trusts get particular scrutiny.
Some states offer narrow exemptions or refunds, tied to development, using the property as your home, or a later change in visa status — but none of these are universal, and the deadlines matter.
A later grant of permanent residency does not automatically refund a surcharge you've already paid — check the specific state's rules before assuming the money comes back.
Separately, federal rules generally ban foreign persons — including temporary residents — from buying an established dwelling from the 1st of April 2025 to the 30th of June 2029, unless a narrow exception applies.
So for most foreign buyers today, this state surcharge is really a cost on a new dwelling or vacant land, not on an existing home — check both the state and federal rules before you sign anything.
The full guide, with the official sources, is on migratio.com.au. The link is in the description.
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