In short
In most states a foreign person who buys a home pays an additional duty on top of ordinary stamp duty. As at 14 October 2026 the rates published by the state revenue offices are 9% in New South Wales, 8% in Victoria, Queensland and Tasmania, and 7% in Western Australia. For South Australia, Payotte could not read a RevenueSA page on this point: ask RevenueSA whether any surcharge applies. The text of the Northern Territory and ACT duty legislation read for this guide contains no residential foreign-purchaser surcharge. Separately, federal rules apply everywhere: foreign persons must apply for approval before buying residential real estate or land in Australia.
Federal approval is separate
The federal foreign investment website says: “Apply for approval before you purchase residential real estate or land in Australia”. That requirement is administered by the Commonwealth and applies in every state. The state surcharge is a tax collected by the state revenue office; it is not a substitute for, and does not replace, federal approval. See foreign buyers and FIRB.
The jurisdictions compared
| State | Rate | Who is “foreign” (as published) | Notes |
|---|---|---|---|
| NSW | 9% of the dutiable value (surcharge purchaser duty) | Generally a foreign person unless an Australian citizen, an ordinarily resident permanent resident (in Australia at least 200 days in the preceding year), an exempt permanent resident, or a subclass 405 or 410 retirement visa holder who meets residence requirements | Paid on top of transfer duty; in proportion to the share acquired by foreign persons; exemptions and refunds are not automatic |
| Victoria | 8% (agreements entered into on or after 1 July 2019) | A person who is not an Australian citizen and does not hold a permanent residence visa; foreign corporations; trustees of foreign trusts. A New Zealand citizen who ordinarily resides in Australia for 6 consecutive months within the 12 months before or after settlement is excluded | Calculated on the foreign purchaser’s share of the dutiable value, before concessions; a transfer exempt from land transfer duty is also exempt from this duty |
| Queensland | 8% additional foreign acquirer duty (AFAD) | See the QRO | Must be included in your total payment; from 1 August 2026 temporary residents also lose home concessions |
| Western Australia | 7% foreign transfer duty | A foreign individual is not an Australian citizen, a permanent visa holder or a special category visa holder; foreign corporations; foreign trustees | Applies even where the first home owner rate applies; every purchaser lodges a declaration |
| South Australia | Not read for this guide | See RevenueSA | Ask RevenueSA whether any surcharge applies before you sign |
| Tasmania | 8% on residential property (from 1 April 2020); 1.5% on primary production property | See the SRO “Definition of foreign” page | Calculated on the share acquired by the foreign person |
| ACT | None found in the Duties Act | Not applicable | Text search of the Act and the 2026 determinations |
| Northern Territory | None found in the Stamp Duty Act | Not applicable | Text search of the Act (version 1 July 2025) |
Points to watch
- The definition is not the same everywhere. NSW looks at ordinary residence for permanent residents; Victoria excludes anyone with a permanent visa and treats a visa applicant as foreign; WA counts a permanent visa holder and a special category visa holder as not foreign. Read your state’s definition.
- Share acquired. NSW, Victoria, Tasmania and Western Australia apply the surcharge to the foreign person’s share. WA gives an example: a $400,000 purchase as joint tenants with a foreign partner holding 50% attracts 7% on $200,000, which is $14,000.
- Queensland’s change in 2026. From 1 August 2026, temporary residents generally cannot claim home concessions and pay standard duty plus the 8% additional foreign acquirer duty. See transfer duty in Queensland.
- Refunds and changes of status. NSW says refunds may be available if your foreign status changed before the property was transferred. WA provides a change-of-status form and a refund for developments producing ten or more dwellings.
- Planned change in Western Australia. The government announced a new foreign transfer duty exemption for “build-to-sell” developments that result in a net addition of at least one dwelling. It takes effect only once the Bill is passed and receives Royal Assent: as at 14 October 2026 treat it as an intention.
What it costs
Calculations on a $1,000,000 purchase by a foreign person, surcharge only, from the published rates (not quotes):
| State | Surcharge |
|---|---|
| NSW (9%) | $90,000 (also the Revenue NSW example) |
| Victoria, Queensland, Tasmania (8%) | $80,000 |
| Western Australia (7%) | $70,000 |
This is in addition to the normal duty in each state. For that, see NSW, Victoria, Queensland, Western Australia, Tasmania, ACT, Northern Territory and South Australia, or the stamp duty calculator.
Which professional to consult
A conveyancer or solicitor completes the foreign-status declaration, applies for any exemption and checks the definition of foreign person for your state and your visa: see conveyancers. A mortgage broker can explain the funding effect of the extra duty: see mortgage brokers.
Frequently asked questions
Does a permanent resident pay the surcharge?
It depends on the state definition: in Victoria and Western Australia a permanent visa holder is not foreign, while NSW applies an ordinary-residence test. Check your state.
Does the surcharge replace federal approval?
No. They are different: one is a state tax, the other is a federal approval requirement.
Is the surcharge the same in every state?
No: 9%, 8% or 7% in the states where the rate is published here, and none found in the ACT and the Northern Territory legislation.
Who pays the surcharge on a joint purchase?
In NSW, Victoria, Tasmania and Western Australia it applies to the foreign person’s share of the value.
Can I get a refund if I become a permanent resident?
NSW and Western Australia describe refund or reassessment routes when your foreign status changed before transfer. Ask the revenue office.
More guides on buying
- Building and pest inspection before you buy
- Buying a home in Australia: the steps, state by state
- Buying at auction in Australia: the rules by state
- Contract of sale and exchange: what you sign, by state
- Conveyance duty in the ACT and the Home Buyer Concession
- Cooling-off period when buying a home, by state
- First home buyer stamp duty concessions in each state
- First home owner grants compared across the states
- Foreign buyers and FIRB approval for a home
- Land titles register and title search in Australia
- Land transfer duty in Victoria: rates and concessions
- Property transfer duty in Tasmania: rates and relief
- Settlement and electronic conveyancing in Australia
- Stamp duty in South Australia: how to find your figure
- Stamp duty in the Northern Territory: formula and discount
- Strata title and body corporate: what to check by state
- Transfer duty in NSW: 2026/27 rates and first home buyers
- Transfer duty in Queensland: rates and home concessions
- Transfer duty in Western Australia: rates and first home
Sources
- What is surcharge purchaser duty (Revenue NSW) (consulted 14 October 2026)
- Foreign purchaser additional duty, current rates (State Revenue Office Victoria) (consulted 14 October 2026)
- Understanding foreign purchaser additional duty (State Revenue Office Victoria) (consulted 14 October 2026)
- Transfer duty rates (Queensland Revenue Office) (consulted 14 October 2026)
- First home concession (Queensland Revenue Office) (consulted 14 October 2026)
- Foreign transfer duty (Government of Western Australia) (consulted 14 October 2026)
- 2026-27 Housing Taxation Package (Government of Western Australia) (consulted 14 October 2026)
- Rates of surcharge, foreign investor duty surcharge (State Revenue Office Tasmania) (consulted 14 October 2026)
- Stamp Duty Act 1978, as in force at 1 July 2025 (NT Legislation) (consulted 14 October 2026)
- Duties Act 1999 (ACT Legislation Register) (consulted 14 October 2026)
- Foreign Investment (foreigninvestment.gov.au) (consulted 14 October 2026)