Total duty for a foreign purchaser on an $800,000 home
| State | Duty | Surcharge | Total |
|---|---|---|---|
| NSW | $30,187 | $72,000 | $102,187 |
| VIC | $43,070 | $64,000 | $107,070 |
| QLD | $29,025 | $64,000 | $93,025 |
| WA | $32,316 | $56,000 | $88,316 |
| SA | $37,830 | $56,000 | $93,830 |
| TAS | $31,185 | $64,000 | $95,185 |
| ACT | $25,150 | $0 | $25,150 |
| NT | $39,600 | $0 | $39,600 |
From this site's calculator for an established home, contract dated today, all buyers foreign. Registration fees are extra.
The surcharges
- NSW: 9% surcharge purchaser duty.
- Victoria: 8% foreign purchaser additional duty.
- Queensland: 8% additional foreign acquirer duty (AFAD).
- Tasmania: 8% foreign investor duty surcharge (1.5% on primary production land).
- WA: 7% foreign transfer duty.
- SA: 7% foreign ownership surcharge.
- ACT and NT: none on duty (the ACT has an annual land tax surcharge).
Who is a foreign purchaser
Broadly: an individual who is not an Australian citizen and does not hold a permanent visa while ordinarily living in Australia; a company in which foreign persons hold a substantial interest (often 50% or more); or a trust with a substantial foreign beneficiary interest. Each state's law has its own definition and exceptions, for example for some New Zealand citizens and for spouses of citizens in some states. The revenue office may ask you to declare your status and provide evidence.
Shared purchases
If a foreign person buys with an Australian citizen, the surcharge applies to the foreign person's share. A couple where one partner is a citizen and the other a temporary visa holder, buying 50/50, pays the surcharge on half the value. Some states have exemptions or refunds for spouses who later become permanent residents; check before you sign.
Other costs
Foreign purchasers also usually need FIRB approval (with a fee that depends on the price), may pay an annual land tax surcharge, and may pay a vacancy fee if the home is left empty. None of these is part of stamp duty, and none is included in the calculator.
How duty is worked out
Duty is charged on the dutiable value: usually the price, or the market value if that is higher (for example a transfer between family members). Each state publishes a sliding scale of brackets. Within a bracket, you pay a fixed amount for the value up to the bracket's lower limit, plus a percentage of the amount above it. Several states charge "per $100 or part of $100", which rounds the excess up to the next $100. The calculator shows the bracket it used and the arithmetic, so you can check it against the revenue office's own figures.
Concessions then reduce the duty: full exemptions up to a price limit, phase-outs that taper the saving to nil, lower rates for owner-occupiers, or a fixed reduction. Each has conditions, usually about living in the property and not having owned one before; the calculator asks them as yes/no questions.
Why the surcharges exist
States introduced the surcharges from 2015 onwards to raise revenue from foreign investment in housing and to give local buyers a relative advantage. They have risen over time: NSW moved from 8% to 9% from 1 January 2025. Expect further changes at state budgets, and check the rule set in force for your contract date.
Getting it right
Declare your status correctly when the duty is assessed. Revenue offices cross-check FIRB approvals and visa records, and a missed surcharge is collected later with interest and penalties.
Before you sign
Run your exact price, property type and buyer details through the calculator, then confirm the figure with the revenue office's own calculator or your conveyancer. Rules change at state budgets and on 1 July, and the date of your contract decides which rules apply. Each state page lists when its figures were last checked and anything that could not be confirmed.
Temporary residents
Temporary visa holders are generally foreign purchasers for duty, even while living in Australia. In Queensland, from 1 August 2026, they also lose the home concession rates, so they pay general rates plus the surcharge.