The surcharges
| State | Surcharge | Name |
|---|---|---|
| NSW | 9% | Surcharge purchaser duty |
| VIC | 8% | Foreign purchaser additional duty |
| QLD | 8% | Additional foreign acquirer duty |
| TAS | 8% | Foreign investor duty surcharge |
| WA | 7% | Foreign transfer duty |
| SA | 7% | Foreign ownership surcharge |
| ACT | None on duty | Annual land tax surcharge instead |
| NT | None | – |
The surcharge applies to residential property, including vacant residential land, in addition to normal duty. Commercial property generally doesn't attract it. On a $700,000 home in NSW, the surcharge is $63,000 on top of about $25,700 in duty.
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.
Shared purchases
When a foreign person buys together with an Australian citizen or permanent resident, the surcharge applies only to the foreign person's share. The calculator assumes the whole property is bought by foreign purchasers; for a share, multiply the surcharge line by that share.
Other costs for foreign buyers
- FIRB application fees for approval to buy residential property, which depend on the price.
- Land tax surcharges charged each year by most states on residential land owned by foreign persons.
- Vacancy fees if a home bought with FIRB approval is left empty.
None of these is included in the calculator. Get advice before signing, because the surcharges and approvals depend on your visa and the property.
State-by-state notes
- NSW: 9% surcharge purchaser duty on residential land, in addition to transfer duty and premium property duty.
- Victoria: 8% foreign purchaser additional duty, calculated before any off-the-plan reduction; some New Zealand citizens are not foreign purchasers.
- Queensland: 8% additional foreign acquirer duty; from 1 August 2026 temporary residents also lose the home concessions. QRO's online estimator does not include AFAD.
- WA: 7% foreign transfer duty on residential property, with an exemption process for some developers.
- SA: 7% foreign ownership surcharge; first home relief no longer covers it.
- Tasmania: 8% foreign investor duty surcharge on residential property and 1.5% on primary production land.
- ACT and NT: no surcharge on duty.
A worked example
A foreign purchaser buying a $900,000 established home pays, at the rates checked: in NSW $34,687 duty plus an $81,000 surcharge; in Victoria $49,070 duty plus $72,000; in Queensland $33,525 duty plus $72,000. In the NT the same purchase costs only the duty of $44,550. The comparison table under the calculator shows every state for your own price.
Who decides if you're foreign
Each state's definition differs slightly from the federal FIRB rules. Generally an Australian citizen, a permanent resident who usually lives in Australia, and (in some states) a New Zealand citizen on a special category visa are not foreign. Temporary visa holders, people living overseas without citizenship, and companies or trusts with a substantial foreign interest usually are. The revenue office can ask for evidence of your status.
Registration fees by state (2026-27)
| State | Transfer | Mortgage |
|---|---|---|
| NSW | $182.73 including GST | $182.73 |
| VIC | $114.80 plus $2.34 per whole $1,000, up to $3,624 (unverified) | $129.20 (unverified) |
| QLD | $248.04 plus $46.56 per $10,000 over $180,000 | $248.04 |
| WA | From $225.10, plus $20 per $100,000 band over $200,000 | $225.10 |
| SA | $204 to $353, plus $105 per $10,000 over $50,000 | $204 |
| TAS | $256.76 | $167.58 |
| ACT | $496 | $184 |
| NT | $181 | $181 |
These are paid to the land titles office when your conveyancer lodges the transfer and the mortgage. They apply whether or not you pay duty, so even a first home buyer with a full exemption pays them. In Queensland and South Australia the transfer fee rises with the price and can exceed $2,000 on an average home.
When the surcharge is paid
The surcharge is assessed and paid with the duty, normally at settlement. If you become a permanent resident or citizen soon after, or your circumstances change, some states have refund or reassessment rules; ask the revenue office before relying on them.
Because the surcharge is a flat percentage of the whole value, it grows in step with the price: every extra $100,000 adds $7,000 to $9,000 of surcharge alone, before the normal duty on that amount. Budget for both before you bid.