Foreign Purchaser Stamp Duty Australia 2026
Calculate the additional stamp duty surcharge for foreign buyers in all 8 Australian states.
Who is a foreign purchaser? Generally: non-Australian citizens and non-permanent residents. Temporary visa holders, foreign companies and foreign trusts are typically subject to the surcharge. Check your specific visa status with a conveyancer.
Foreign Purchaser Surcharge by State — 2026
| State | Stamp Duty Surcharge | Annual Land Tax Surcharge | Surcharge on $700k Property |
|---|---|---|---|
| NSW | 8% | 4% p.a. | $56,000 |
| VIC | 8% | 2% p.a. | $56,000 |
| QLD | 7% | 2% p.a. | $49,000 |
| WA | 7% | 0.5% p.a. | $49,000 |
| SA | 7% | 0.5% p.a. | $49,000 |
| TAS | No surcharge | No surcharge | $0 |
| ACT | No surcharge | No surcharge | $0 |
| NT | No surcharge | No surcharge | $0 |
Calculate Total Purchase Costs
FIRB — Foreign Investment Review Board
Most foreign purchasers also need FIRB approval before buying. In 2026, FIRB application fees for residential property are:
- Properties up to $1 million — approximately $13,200 application fee
- Properties $1–2 million — approximately $26,400
- New dwellings generally approved | Established homes: generally only for temporary residents who must sell when they leave