{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/australia/by-state) with a link",
  "topic": "foreign-purchaser-surcharge",
  "extracted": "2026-10-14",
  "states": {
    "nsw": {
      "surcharge": "yes",
      "rate": "9%",
      "name": "Surcharge purchaser duty",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "What is surcharge purchaser duty (Revenue NSW)",
          "url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/surcharge-purchaser-duty/what-is-surcharge-purchaser-duty"
        }
      ]
    },
    "vic": {
      "surcharge": "yes",
      "rate": "8%",
      "name": "Foreign purchaser additional duty",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Foreign purchaser additional duty, current rates (State Revenue Office Victoria)",
          "url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/foreign-purchaser-additional-duty-current-rates"
        },
        {
          "title": "Understanding foreign purchaser additional duty (State Revenue Office Victoria)",
          "url": "https://www.sro.vic.gov.au/buying-property/foreign-purchasers-property/understanding-foreign-purchaser-additional-duty"
        }
      ]
    },
    "qld": {
      "surcharge": "yes",
      "rate": "8%",
      "name": "Additional foreign acquirer duty (AFAD)",
      "answer": "In Queensland, foreign acquirers of residential land pay 8% additional foreign acquirer duty. From 1 August 2026 temporary residents also lose home concessions.",
      "note": null,
      "sources": [
        {
          "title": "Transfer duty rates (Queensland Revenue Office)",
          "url": "https://qro.qld.gov.au/duties/transfer-duty/calculate/rates/"
        },
        {
          "title": "First home concession (Queensland Revenue Office)",
          "url": "https://qro.qld.gov.au/duties/transfer-duty/concessions/first-home/"
        }
      ]
    },
    "wa": {
      "surcharge": "yes",
      "rate": "7%",
      "name": "Foreign transfer duty",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Foreign transfer duty (Government of Western Australia)",
          "url": "https://www.wa.gov.au/government/publications/foreign-transfer-duty"
        },
        {
          "title": "2026-27 Housing Taxation Package (Government of Western Australia)",
          "url": "https://www.wa.gov.au/government/announcements/2026-27-housing-taxation-package"
        }
      ]
    },
    "sa": {
      "surcharge": "unknown",
      "rate": null,
      "name": null,
      "answer": "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.",
      "note": "RevenueSA pages blocked (HTTP 403); not stated.",
      "sources": [
        {
          "title": "Foreign Investment (foreigninvestment.gov.au)",
          "url": "https://foreigninvestment.gov.au/"
        }
      ]
    },
    "tas": {
      "surcharge": "yes",
      "rate": "8% (residential); 1.5% (primary production)",
      "name": "Foreign investor duty surcharge",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Rates of surcharge, foreign investor duty surcharge (State Revenue Office Tasmania)",
          "url": "https://www.sro.tas.gov.au/property-transfer-duties/foreign-investor-duty-surcharge/rates-of-surcharge"
        }
      ]
    },
    "act": {
      "surcharge": "no",
      "rate": null,
      "name": null,
      "answer": "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.",
      "note": "Based on a text search of the Act.",
      "sources": [
        {
          "title": "Duties Act 1999 (ACT Legislation Register)",
          "url": "https://www.legislation.act.gov.au/a/1999-7/"
        }
      ]
    },
    "nt": {
      "surcharge": "no",
      "rate": null,
      "name": null,
      "answer": "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.",
      "note": "Based on a text search of the Act.",
      "sources": [
        {
          "title": "Stamp Duty Act 1978, as in force at 1 July 2025 (NT Legislation)",
          "url": "https://legislation.nt.gov.au/en/Legislation/STAMP-DUTY-ACT-1978"
        }
      ]
    }
  }
}