Foreign buyer stamp duty surcharge by state — rates and surcharges compared
Every Australian state imposes an additional duty on foreign purchasers of residential property — except the Northern Territory. Compare NSW, VIC, QLD, WA, SA, TAS and ACT surcharge rates, land tax surcharges and the administering revenue office.
Australia layers a foreign-purchaser surcharge on top of standard transfer duty in every state and territory bar the Northern Territory. The headline rates differ — New South Wales sits at 9% from 1 January 2025, Victoria, Queensland and Tasmania at 8%, South Australia and Western Australia at 7%, and the ACT has no upfront duty surcharge but an annual land tax surcharge of 0.75%.
The surcharge is calculated on the dutiable value of the residential property — not on the duty itself — and is paid in addition to standard transfer duty. The definition of "foreign person" generally follows the Foreign Acquisitions and Takeovers Act 1975 (Cth) tests at state level: non-citizens without permanent residency, foreign companies and trustees of foreign trusts.
Several states pair the upfront duty surcharge with an annual land tax surcharge that runs for as long as the foreign person holds the property. NSW charges 5% surcharge land tax, Victoria's absentee owner surcharge is 4%, Queensland's is 3% and Tasmania's is 2%. The ACT is unique in collecting a 0.75% land tax surcharge but no upfront duty surcharge.
For the plain-English explainer, see our companion guide: Foreign buyer stamp duty in Australia.
Comparison matrix
Click any column header to sort.
Upfront duty surcharge rate (residential) Additional duty payable on foreign-person acquisitions of residential-related property, calculated on dutiable value. | 9% (from 1 Jan 2025) Revenue NSW | 8% SRO Vic | 8% (Additional Foreign Acquirer Duty) QRO | 7% (Foreign Buyers Duty) RevenueWA | 7% (Foreign Ownership Surcharge) RevenueSA | 8% (Foreign Investor Duty Surcharge) SRO Tas | Nil upfront — annual land tax surcharge only ACT Revenue Office | Nil — no foreign-buyer surcharge NT Revenue |
|---|---|---|---|---|---|---|---|---|
Annual land tax surcharge (foreign owner) Ongoing surcharge on the land value of foreign-held residential property, levied each year while the foreign person holds the property. | 5% surcharge land tax (no threshold) Revenue NSW | 4% absentee owner surcharge SRO Vic | 3% foreign land tax surcharge (above threshold) QRO | Nil — no land tax surcharge on foreign owners RevenueWA | Nil — no land tax surcharge RevenueSA | 2% Foreign Investor Land Tax Surcharge SRO Tas | 0.75% foreign ownership land tax surcharge ACT Revenue Office | Nil — no land tax NT Revenue |
Effective rate at $1m residential purchase (duty + surcharge) Indicative combined cost — standard transfer duty plus foreign-buyer surcharge at a $1m dutiable value. Confirm with the revenue office calculator. | ~$40,000 standard + $90,000 surcharge = ~$130,000 Revenue NSW | ~$55,000 standard + $80,000 surcharge = ~$135,000 SRO Vic | ~$30,850 standard + $80,000 surcharge = ~$110,850 QRO | ~$42,615 standard + $70,000 surcharge = ~$112,615 RevenueWA | ~$48,830 standard + $70,000 surcharge = ~$118,830 RevenueSA | ~$40,185 standard + $80,000 surcharge = ~$120,185 SRO Tas | Standard duty only (~$22,250); plus 0.75% annual land tax ACT Revenue Office | Standard duty only (~$49,500) NT Revenue |
Property types covered Whether the surcharge attaches to residential land only, or extends to primary production / commercial. | Residential-related property only Revenue NSW | Residential property only SRO Vic | Residential land only (AFAD) QRO | Residential property only RevenueWA | Residential land only RevenueSA | Residential property (8%); primary production land (1.5%) SRO Tas | Residential land (land tax surcharge only) ACT Revenue Office | — NT Revenue |
Definition of foreign person Whether NZ citizens, permanent residents and certain trusts are caught. | Non-citizens without PR; some NZ Special Category visa holders treated as foreign Revenue NSW | FATA-aligned: foreign individuals, foreign corporations, trustees of foreign trusts SRO Vic | FATA-aligned: foreign individuals, foreign corporations, trustees of foreign trusts QRO | FATA-aligned; PR holders not foreign RevenueWA | Foreign natural persons, foreign corporations, foreign trusts RevenueSA | FATA-aligned; PR holders not foreign SRO Tas | Not Australian citizen, PR, NZ SCV holder or ordinarily resident ACT Revenue Office | — NT Revenue |
Administering revenue office | Revenue NSW Revenue NSW | State Revenue Office Victoria SRO Vic | Queensland Revenue Office QRO | RevenueWA RevenueWA | RevenueSA RevenueSA | State Revenue Office Tasmania SRO Tas | ACT Revenue Office ACT Revenue Office | Territory Revenue Office NT Revenue |
Every cell links to the cited source. Rules Mate links and summarises — it does not reproduce statutory text. Confirm with the cited regulator before relying on any cell.
Frequently asked
Which state has the highest foreign-buyer surcharge?
New South Wales — surcharge purchaser duty rose from 8% to 9% on 1 January 2025, making it the highest upfront surcharge in Australia. NSW also imposes a 5% annual land tax surcharge with no threshold, which compounds the holding cost.
Are there any states with no foreign-buyer surcharge?
The Northern Territory is the only Australian jurisdiction with no foreign-buyer stamp duty surcharge and no land tax. The ACT does not charge an upfront duty surcharge but applies an annual 0.75% land tax surcharge on residential land owned by foreign persons.
Does the surcharge apply to commercial property?
Generally no. The surcharge in each state attaches to residential-related property only. Tasmania is the partial exception: a 1.5% surcharge applies to primary production land in addition to the 8% residential surcharge.
Is a NZ citizen with a Special Category Visa caught by the surcharge?
Treatment varies. The ACT explicitly carves out NZ SCV holders. Most other jurisdictions follow the Foreign Acquisitions and Takeovers Act 1975 (Cth) tests, under which NZ SCV holders who are also ordinarily resident in Australia are typically not foreign. Confirm with the relevant revenue office before settlement.
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