Surcharges are separate from FIRB
The surcharges are state and territory taxes added to normal stamp duty or land tax. FIRB approval is a federal process. The ATO says you are a foreign person for buying property if you are not an Australian citizen, a permanent resident or a New Zealand citizen with a special category visa, and adds that a permanent resident who is not ordinarily resident in Australia may be a foreign person in some circumstances. For the buyer-side surcharge detail, the sister guide on stamp duty surcharges covers foreign buyers. This page covers the expat question.
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State by state
| State | Stamp duty surcharge | Land tax surcharge | Who counts as a foreign individual |
|---|---|---|---|
| NSW | Surcharge purchaser duty: 9% of dutiable value (page updated 20 August 2026) | 5% of land value from the 2025 land tax year, with no tax-free threshold | Not foreign if an Australian citizen. A permanent resident is not foreign for duty if in Australia at least 200 days in the preceding year. For land tax, a permanent resident who lived in Australia fewer than 200 days in a calendar year is foreign |
| Victoria | Foreign purchaser additional duty: 8% (SRO page description) | Absentee owner surcharge: a separate land tax surcharge with its own test. Rate and test: check the SRO | The SRO sets its own definitions for foreign purchasers and for absentee individuals. Its absentee individuals page says some individuals living overseas may pay extra land tax, so read that page before assuming a citizen abroad is outside it |
| Queensland | Additional foreign acquirer duty (AFAD): 8% | Absentee land tax surcharge: 3% on taxable land of $350,000 or more (page last updated 23 December 2024) | Foreign individual: not an Australian citizen or permanent resident. Citizens and permanent visa holders are not deemed absentees |
| Western Australia | Foreign buyers duty: 7% (page updated 13 August 2026) | Not covered here: check RevenueWA | Not an Australian citizen, a holder of a permanent visa or a holder of a special category visa |
| South Australia | Foreign ownership surcharge: 7% of the value of the interest in residential land | The SA land tax page lists no foreign surcharge | Not an Australian citizen, a permanent resident or a New Zealand citizen on a subclass 444 visa |
| Tasmania | Foreign investor duty surcharge: 8% on residential property (agreements from 1 April 2020) | Foreign investor land tax surcharge: 2% of assessed land value, for land acquired by a foreign person from 1 July 2022 | Not an Australian citizen, a holder of a permanent visa or a New Zealand citizen on a special category visa |
| ACT | The ACT conveyance duty page lists no foreign surcharge | Foreign ownership surcharge: 0.75% of average unimproved value, from 1 July 2018 | Not an Australian citizen, permanent resident, New Zealand citizen on a special category visa or a person ordinarily resident in Australia |
| Northern Territory | The NT stamp duty page lists no foreign surcharge | None listed | Not applicable |
The rates are those on the revenue offices' pages when checked. They change with state budgets, so the page for your state is the one to confirm.
Worked examples
NSW stamp duty. Revenue NSW's own example is a $1 million residential purchase using 2026-27 transfer duty rates. A foreign person pays $90,000 of surcharge purchaser duty (9% x $1,000,000) and $39,187 of transfer duty, a total of $129,187. An Australian citizen abroad pays the $39,187 transfer duty and no surcharge, a difference of $90,000.
NSW land tax. Surcharge land tax is charged on the unimproved land value of residential land owned at midnight on 31 December, in proportion to your share, with no tax-free threshold. On land valued at $500,000, a foreign person pays 5% x $500,000 = $25,000 a year in surcharge on top of ordinary land tax. A citizen pays no surcharge.
Where a citizen abroad can still be caught
The individual definitions do not help if the buyer is a company or trust. The revenue offices test those separately:
- NSW says a trust may be liable for surcharge land tax if any number of its beneficiaries are foreign persons, and a company can be foreign if a foreign person holds a substantial interest.
- Queensland treats a corporation as foreign if it is incorporated outside Australia or foreign persons hold a controlling interest of at least 50%.
- Tasmania presumes all corporations and all trusts are foreign unless the contrary is proved.
New Zealand citizens are treated state by state. Queensland does not charge AFAD to a New Zealand citizen who holds a special category visa when entering the transaction, while one living in New Zealand without that visa is a foreign person for AFAD. Check the revenue office for the state you are buying in, including Victoria.
Keep reading
- Stamp duty for expats and non-residents buying in Australia
- Buying an investment property in Australia from overseas: citizens abroad and foreign buyers
- Tax on rental income for non-resident landlords: how the ATO treats rent from Australia
- Australian expat first home buyer: which grants and schemes can you use?
- Australian tax residency tests explained: are you a resident or a foreign resident?
- Double tax agreements and Australian property: how treaties treat rent and sale gains
Frequently asked questions
Does an Australian citizen living overseas pay the foreign buyer stamp duty surcharge?
In the states checked, no. The definitions of a foreign individual on the NSW, Queensland, Western Australia, South Australia, Tasmania and ACT pages exclude Australian citizens, wherever they live, so only normal transfer duty applies, along with any concessions the buyer qualifies for. Check the revenue office page for the state you are buying in before relying on this, including Victoria's SRO pages.
What about a permanent resident who lives overseas?
In Queensland, Western Australia, South Australia, Tasmania and the ACT, a permanent resident or permanent visa holder is not a foreign individual under the definitions above (the ACT page also lists people ordinarily resident in Australia). NSW adds day tests for permanent residents, so one who spends long periods abroad can be a foreign person there. Victoria's SRO sets its own tests.
Does Victoria's absentee owner surcharge apply to citizens abroad?
The SRO's absentee individuals page says some individuals living overseas may pay extra land tax, and the test for who counts as an absentee individual is set by the SRO and Victorian law. Older material may describe a different test from the current one, so the SRO pages are the ones to read, and the SRO or a tax adviser can confirm how the test applies to a citizen living abroad.
Do I need FIRB approval as a citizen overseas?
The ATO defines a foreign person buying property as someone who is not an Australian citizen, a permanent resident or a New Zealand citizen with a special category visa. Citizens are outside that definition. Permanent residents who are not ordinarily resident may be caught in some circumstances.
Sources
- What is surcharge purchaser duty, Revenue NSW
- What is surcharge land tax, Revenue NSW
- Understanding foreign purchaser additional duty, State Revenue Office Victoria
- Absentee individuals, State Revenue Office Victoria
- Additional foreign acquirer duty, Queensland Revenue Office
- Types of foreign persons for AFAD, Queensland Revenue Office
- Land tax rates for absentees, Queensland Revenue Office
- About foreign buyers duty, RevenueWA
- Foreign transfer duty, RevenueWA
- Foreign ownership surcharge, RevenueSA
- Foreign person (stamp duty surcharge), RevenueSA
- Land tax, RevenueSA
- Foreign investor duty surcharge: rates, State Revenue Office Tasmania
- Definition of foreign, State Revenue Office Tasmania
- Foreign investor land tax surcharge, State Revenue Office Tasmania
- Foreign ownership surcharge, ACT Revenue Office
- Conveyance duty, ACT Revenue Office
- Stamp duty, Northern Territory Government
- Are you a foreign person buying property in Australia, Australian Taxation Office
Checked 7 October 2026.
Expat Finance is an independent guide. It is not a lender, mortgage broker or credit provider, it does not hold an Australian credit licence, and it does not give credit, legal, tax or migration advice. It is not affiliated with any bank, the ATO or the Foreign Investment Review Board. General information only, not legal, tax, migration or financial advice.