Foreign Buyer Stamp Duty Australia 2026: Surcharge Rates by State and FIRB Fees

Home buying · 21 July 2026 · Use the stamp duty calculator →

If you are not an Australian citizen or permanent resident and you are buying residential property, every state except the ACT and Northern Territory adds a foreign buyer surcharge on top of the standard stamp duty. The surcharge is not a small add-on — it is a percentage of the entire property value, typically between 7% and 9%, and it is added to the base transfer duty, not instead of it. On a $750,000 property, the combined stamp duty bill for a foreign buyer can exceed $95,000 in NSW, compared to roughly $28,500 for a local buyer purchasing the same property.

On top of the state surcharge, foreign buyers must pay a FIRB application fee to the Commonwealth government for permission to purchase. The fee alone starts at roughly $14,700 for properties under $1 million and escalates with the property value.

This guide covers the surcharge rate in every state and territory, how the total stamp duty bill is calculated for a foreign buyer, the FIRB fee schedule for 2026-27, and how to use the calculator to get an exact figure for your specific purchase.

The foreign buyer surcharge: state-by-state comparison

The surcharge rate varies by 2 percentage points across the states. Here is the full picture as at July 2026.

New South Wales: 9% surcharge — the highest in Australia.

NSW charges a foreign purchaser surcharge of 9% on top of the standard transfer duty. On a $650,000 property, the surcharge alone is $58,500. Add the base duty of approximately $24,000 for a non-FHB buyer, and the total is roughly $82,500. NSW also imposes a foreign owner land tax surcharge of 4% on the taxable land value annually (separate from the stamp duty surcharge and payable each year).

Victoria: 8% surcharge.

Victoria charges a foreign purchaser additional duty of 8%. On a $650,000 property, the surcharge is $52,000. Base duty is approximately $34,000, bringing the total to roughly $86,000 — actually more than NSW at this price despite the lower surcharge rate, because Victoria’s base duty rates are higher.

Queensland: 8% AFAD surcharge.

Queensland’s Additional Foreign Acquirer Duty (AFAD) is 8%. On a $650,000 property, the surcharge is $52,000, plus base duty of roughly $10,500, for a total of approximately $62,500. Queensland is the cheapest state for foreign buyers because its base duty rates are substantially lower than NSW and Victoria.

Western Australia: 7% surcharge.

WA’s foreign buyer surcharge is 7%. On a $650,000 property: surcharge $45,500, base duty roughly $20,000, total approximately $65,500.

South Australia: 7% surcharge.

SA charges a 7% foreign surcharge. On a $650,000 property: surcharge $45,500, base duty roughly $21,300, total approximately $66,800. SA’s first home buyer stamp duty relief (available on new homes with no price cap) does not cover the foreign surcharge component — a foreign first home buyer pays full surcharge even if the base duty is exempt.

Tasmania: 8% FIDS.

Tasmania’s Foreign Investor Duty Surcharge (FIDS) is 8% on residential property. On a $650,000 property: surcharge $52,000, base duty roughly $19,000, total approximately $71,000.

Australian Capital Territory: no foreign conveyance surcharge.

The ACT does not impose a foreign purchaser surcharge on stamp duty. Foreign buyers pay the same transfer duty as local buyers. The ACT does impose a foreign owner land tax surcharge of 0.75% per year on the unimproved land value — this is an annual charge, not an upfront cost, and it is small relative to the stamp duty surcharges in other states.

Northern Territory: no foreign surcharge.

The NT has no foreign purchaser surcharge on stamp duty and no foreign owner land tax surcharge. Foreign buyers pay the same transfer duty as local buyers. The NT’s base duty rates are calculated on a quadratic formula for properties up to $525,000 and tiered rates above.

How the surcharge is calculated: it is on top, not instead

The foreign surcharge is calculated on the same dutiable value as the base transfer duty — usually the purchase price or market value, whichever is higher. It is added to the base duty, not applied as a higher rate within the same calculation. The formula is:

Total stamp duty = base transfer duty + (property value × surcharge rate)

Using the calculator: select your state, enter the purchase price, and toggle the foreign buyer setting. The calculator applies both the base duty tiers and the surcharge automatically and returns a single total figure.

Worked example: foreign buyer purchasing $750,000 in NSW

A non-resident buyer purchases an existing apartment in Sydney for $750,000.

Compare that to a local buyer at the same price: $27,937 total. The foreign surcharge adds $67,500, nearly tripling the stamp duty bill.

The same property in Brisbane under Queensland’s 8% AFAD + lower base rates would cost approximately $13,000 (base) + $60,000 (surcharge) = $73,000 total.

FIRB application fees 2026-27

Foreign buyers of Australian residential property must apply to the Foreign Investment Review Board for approval before purchase. The FIRB application fee is a separate Commonwealth charge and applies regardless of which state the property is in — even in ACT and NT, where there is no state-level foreign surcharge.

Residential property FIRB fees for 2026-27 (indexed annually):

The FIRB fee is payable per application, not per property. If you are buying one property, you pay one fee. If you are buying multiple properties, separate applications and fees may be required. The fee is non-refundable, even if the application is denied or you decide not to proceed with the purchase.

FIRB fees are not incorporated into the stamp duty calculator because they are a Commonwealth charge and do not vary by state. Add the applicable FIRB fee to your state stamp duty total to arrive at your complete government charges for the purchase.

What counts as a ‘foreign person’ for surcharge purposes

The definition varies slightly by state but generally includes: individuals who are not Australian citizens or permanent residents, including temporary visa holders; foreign companies incorporated outside Australia or controlled by foreign interests; trustees of foreign trusts; and in some states, Australian citizens who are not ordinarily resident in Australia.

At the federal level for FIRB purposes, the definition is similar: a foreign person is an individual not ordinarily resident in Australia, a foreign corporation, or a trustee of a foreign trust. An Australian citizen living overseas is generally not a foreign person under the FIRB framework, but temporary residents and non-residents are.

If you hold a partner visa (subclass 820 or 309) or have applied for permanent residency, check the specific state legislation — some states treat certain provisional visa holders differently from other temporary residents for surcharge purposes.

Are there refunds or exemptions?

The surcharge refund pathways are state-specific and narrow. The most common scenario: a temporary resident who later becomes a permanent resident or citizen and meets occupancy requirements may apply for a refund of the surcharge.

NSW: refund available if the buyer becomes a permanent resident within 12 months of purchase and occupies the property as their principal place of residence for at least 200 days in that 12-month period. The application must be made within a specified time after becoming a permanent resident.

Victoria: similar provision for onshore purchasers who become permanent residents and occupy the property. Time limits apply.

Queensland: refund available if the buyer occupies the property for a continuous period of 12 months after becoming a permanent resident. The refund only covers the AFAD portion, not the base duty.

Other states: check with the relevant state revenue office. Refund provisions are not universal. South Australia, for example, does not offer a surcharge refund upon obtaining permanent residency.

Use the stamp duty calculator for your exact figure

The foreign surcharge is calculated as a flat percentage of the property value — but because the base duty is calculated on tiered marginal rates, the interaction between the two is not always intuitive. A $10,000 difference in purchase price can shift the total by several thousand dollars if it crosses a base duty bracket threshold.

Use the stamp duty calculator with the foreign buyer toggle on. Select your state, enter the purchase price, and the calculator returns: base transfer duty, foreign surcharge amount, and total stamp duty payable — all in one breakdown. Add your FIRB fee to arrive at your complete government charges.

If you are also assessing whether the purchase is affordable, the borrowing power calculator shows how much you can borrow based on your income and existing commitments.

Data sources and as-at date

Surcharge rates confirmed against the legislation and revenue office guidance for each state: Revenue NSW (Foreign Person Surcharge), State Revenue Office Victoria (Foreign Purchaser Additional Duty), Queensland Revenue Office (Additional Foreign Acquirer Duty), RevenueWA, RevenueSA, SRO Tasmania (Foreign Investor Duty Surcharge), ACT Revenue Office, and NT Territory Revenue Office. FIRB fee schedule from the Foreign Investment Review Board. Data current as at: July 2026.

Run the calculator, then get guidance

The surcharge is one component of a foreign buyer’s total cost. Exchange rates, financing eligibility, tax residency status, and FIRB conditions all affect the transaction. After running your numbers through the calculator, an Arrivau licensed mortgage broker can provide guidance on your complete situation within one business day.

Disclaimer: This article provides general information only and does not constitute financial, legal, tax, or migration advice. Foreign surcharge rates, FIRB fees, and eligibility rules are set by state and Commonwealth governments and are subject to change. Refund provisions have strict time limits and eligibility criteria. You should verify all figures with the relevant state revenue office, the ATO, FIRB, and a qualified solicitor or conveyancer before making any property purchase decision. This information does not account for your personal circumstances, visa status, or tax residency.

Frequently asked questions

How much extra stamp duty does a foreign buyer pay in Australia?
The foreign surcharge ranges from 7% to 9% of the property value depending on the state, and it is added on top of the standard transfer duty. On a $750,000 property, the surcharge alone costs between $52,500 (WA and SA at 7%) and $67,500 (NSW at 9%). Combined with standard duty, a foreign buyer purchasing a $750,000 home in NSW pays approximately $96,000 in total stamp duty — about $67,500 in surcharge plus roughly $28,500 in base transfer duty. In Queensland, the same purchase would cost roughly $73,000 total ($60,000 surcharge plus $13,000 base duty). Two states — ACT and NT — charge no foreign conveyance surcharge at all. Run your exact property price and state through the stamp duty calculator with the foreign buyer toggle to see the full breakdown.
Do foreign buyers pay FIRB fees in addition to the surcharge?
Yes. The Foreign Investment Review Board application fee is a separate Commonwealth charge paid when you apply for approval to purchase residential property. For a property valued up to $1 million, the fee is approximately $14,700 for the 2026-27 financial year. For properties between $1 million and $2 million, it is approximately $29,600. The FIRB fee is indexed annually and is payable regardless of which state the property is in — it is a federal charge, not a state one. It applies even in ACT and NT, which have no state-level foreign surcharge.
Can a temporary resident avoid the foreign buyer surcharge?
Generally no. Most states define 'foreign person' to include temporary residents (visa holders) as well as non-residents. However, some states offer an exemption or refund if you later become a permanent resident or citizen and meet occupancy requirements. In NSW, a foreign person who becomes a permanent resident within 12 months of purchase and occupies the property as their principal place of residence for at least 200 days in that period may be eligible for a refund of the surcharge. Victoria has a similar provision for onshore foreign purchasers who become permanent residents. Queensland requires 12 months of continuous occupancy after becoming a permanent resident. Check the specific rules for your state — the refund provisions are narrow and have strict time limits.
Are there any properties foreign buyers are not allowed to purchase?
Foreign non-residents are generally restricted to buying new dwellings or vacant land to build on. They cannot purchase established residential property as an investment, with narrow exceptions (such as purchasing an established property to redevelop into multiple dwellings). Temporary residents can purchase one established dwelling to live in, but must sell it within 3 months of leaving Australia. New dwellings and off-the-plan purchases are generally available to foreign buyers, subject to FIRB approval. Commercial property rules are different — foreign buyers can generally purchase commercial property with fewer restrictions.

Run your own numbers with our free stamp duty calculator — instant results with 2026 rates for every Australian state and territory.

Open stamp duty calculator →

Disclaimer: This article provides general information only and does not constitute financial, tax, or legal advice. Figures and thresholds referenced are 2026 estimates and may vary by individual circumstances. Always verify details with a licensed financial adviser, tax professional, or your state revenue office before making a purchase or investment decision.