In short
The extra duty foreign buyers pay on residential property in each state and territory, on top of transfer duty, from official sources. Surcharge: 5 of 8 states and territories (New South Wales, Victoria, Queensland, Western Australia and Tasmania).
State by state
New South Wales
In New South Wales, a foreign person buying residential land pays surcharge purchaser duty of 9% of the dutiable value on top of transfer duty. On a $1,000,000 purchase that is $90,000.
Victoria
In Victoria, foreign purchasers pay 8% additional duty on agreements entered into on or after 1 July 2019, calculated on the foreign purchaser's share of the dutiable value.
Queensland
In Queensland, foreign acquirers of residential land pay 8% additional foreign acquirer duty. From 1 August 2026 temporary residents also lose home concessions.
Western Australia
In Western Australia, foreign persons buying residential property pay 7% foreign transfer duty, even where the first home owner rate applies. On a $400,000 joint purchase with a 50% foreign share it is $14,000.
South Australia
Payotte could not read the RevenueSA pages, so whether South Australia charges a foreign purchaser surcharge, and at what rate, is not stated here. Ask RevenueSA before signing.
Tasmania
In Tasmania, the foreign investor duty surcharge is 8% on residential property from 1 April 2020 and 1.5% on primary production property, on the share acquired by the foreign person.
Australian Capital Territory
In the ACT, no residential foreign-purchaser surcharge was found in the Duties Act 1999 or the 2026 determinations. Federal approval is still required for foreign persons.
Northern Territory
In the Northern Territory, no residential foreign-purchaser surcharge was found in the Stamp Duty Act 1978 (version of 1 July 2025). Federal approval is still required for foreign persons.
The table
| State or territory | Surcharge | Rate | Name |
|---|---|---|---|
| New South Wales | Yes | 9% | Surcharge purchaser duty |
| Victoria | Yes | 8% | Foreign purchaser additional duty |
| Queensland | Yes | 8% | Additional foreign acquirer duty (AFAD) |
| Western Australia | Yes | 7% | Foreign transfer duty |
| South Australia | Not stated | — | — |
| Tasmania | Yes | 8% (residential); 1.5% (primary production) | Foreign investor duty surcharge |
| Australian Capital Territory | No | — | — |
| Northern Territory | No | — | — |
“—” means the guide does not state it. Download the data: foreign-purchaser-surcharge.json (CC BY 4.0, cite Payotte with a link).
- South Australia: RevenueSA pages blocked (HTTP 403); not stated.
- Australian Capital Territory: Based on a text search of the Act.
- Northern Territory: Based on a text search of the Act.
Other tables by state
Sources
- New South Wales: What is surcharge purchaser duty (Revenue NSW)
- Victoria: Foreign purchaser additional duty, current rates (State Revenue Office Victoria)
- Victoria: Understanding foreign purchaser additional duty (State Revenue Office Victoria)
- Queensland: Transfer duty rates (Queensland Revenue Office)
- Queensland: First home concession (Queensland Revenue Office)
- Western Australia: Foreign transfer duty (Government of Western Australia)
- Western Australia: 2026-27 Housing Taxation Package (Government of Western Australia)
- South Australia: Foreign Investment (foreigninvestment.gov.au)
- Tasmania: Rates of surcharge, foreign investor duty surcharge (State Revenue Office Tasmania)
- Australian Capital Territory: Duties Act 1999 (ACT Legislation Register)
- Northern Territory: Stamp Duty Act 1978, as in force at 1 July 2025 (NT Legislation)