Two layers of duty
| State | Foreign surcharge | What the revenue office page says (date on page) |
|---|---|---|
| NSW | 9% of dutiable value | Surcharge purchaser duty, must be paid in addition to transfer duty (updated 20 August 2026) |
| Victoria | 8% | Foreign purchaser additional duty, for agreements or arrangements entered into on or after 1 July 2019 (updated 29 September 2026) |
| Queensland | 8% | Additional foreign acquirer duty, called AFAD, on residential land purchases by foreign acquirers (QRO AFAD page updated 2 July 2026) |
| Western Australia | 7% of dutiable value | Foreign buyers duty (updated 13 August 2026) |
| South Australia | 7% of the value of the interest | Applies to instruments executed on or after 1 January 2018 (page updated 25 March 2025) |
| Tasmania | 8% of the dutiable value of residential property | From 1 April 2020 (page updated 29 June 2022) |
| ACT, Northern Territory | None listed | The ACT conveyance duty page and NT stamp duty page checked mention no foreign surcharge |
The sister guide on stamp duty surcharges and the guide on whether expats pay the surcharge cover definitions and land tax. In short, Victoria says you are a foreign natural person if you are not an Australian citizen, do not hold an Australian permanent residence visa and are not a qualifying New Zealand citizen, and that applying for a visa that has not yet been granted does not change that. NSW treats Australian citizens as outside the surcharge and permanent residents as outside it if they were in Australia for at least 200 days in the year before. Queensland's foreign individual is someone who is not an Australian citizen or permanent resident. The costs guide shows duty alongside other purchase costs.
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Concessions that need you to live there
| State | Concession | Conditions on the official page |
|---|---|---|
| NSW | First Home Buyers Assistance Scheme | Australian citizen or permanent resident, first home in Australia, value under $1 million, and move in within 12 months of settlement and live there at least 12 continuous months |
| Victoria | Principal place of residence concession | Property up to $550,000, move in within 12 months of settlement and live there for 12 straight months. Available to anyone, not only first home buyers. First home buyers pay no duty up to $600,000 |
| Queensland | Home concession | Move in and live there daily within 1 year of settlement. From 1 August 2026 buyers must be Australian citizens, permanent residents or specified foreign retirees, and temporary residents generally pay standard duty plus the 8% AFAD |
Because these conditions require you to live in the property, a buyer who will stay overseas would need to ask the revenue office whether they could qualify at all. If someone claims a concession and then does not move in, Victoria says to notify the State Revenue Office within 30 days of the change.
A worked example in Victoria
Take a $400,000 apartment. The Victorian page shows the ordinary duty and the concession.
- Ordinary duty: $2,870 + 6% of ($400,000 - $130,000) = $2,870 + $16,200 = $19,070
- With the principal place of residence concession (5% instead of 6% above $130,000): $2,870 + $13,500 = $16,370, a saving of $2,700
- Foreign purchaser additional duty: 8% x $400,000 = $32,000
| Buyer | Ordinary duty | Surcharge | Total |
|---|---|---|---|
| Foreign purchaser, no concession | $19,070 | $32,000 | $51,070 |
| Foreign purchaser who qualifies for the concession | $16,370 | $32,000 | $48,370 |
The surcharge does not change with the concession. The figures are illustrative; actual duty depends on the dutiable value, which is the higher of price and value, and on the current rate table.
When your status is tested, and refunds
The date your foreign status is judged differs by state, which matters if you are about to become a permanent resident or are buying off the plan.
| State | What the official page says |
|---|---|
| NSW | Surcharge is charged on the dutiable value at the liability date, generally the contract date. A refund may be possible if your foreign status changed so that you were no longer foreign at the date the property was transferred to you. Refunds are not automatic and the legal representative must apply |
| Victoria | If you were a foreign purchaser when you acquired the property, usually at settlement, you pay the additional duty |
| Queensland | A New Zealand citizen who holds a special category visa when entering into the transaction is not liable. The QRO page speaks of status when entering into a transaction |
| Western Australia | A form (FDA42) is used to apply for assessment or reassessment if foreign status changed between the agreement to transfer the property and the transfer |
| South Australia | The Commissioner has no discretion to waive the surcharge, including where the contract predates the legislation but settlement falls after its start |
One state's timing does not carry over to another. The off-the-plan guide covers why long gaps between contract and settlement make this matter more. Victoria adds that nominating a foreign purchaser to take a transfer under an off-the-plan contract triggers the additional duty. NSW says it must be paid by the earliest of settlement or three months after signing.
Declaring your status
NSW says each buyer must declare their foreign status, prove their identity and prove their citizenship or residency if they are not a foreign person, using certified documents gathered with the legal representative. Victoria says anyone acquiring land must lodge a Digital Duties Form and that foreign purchasers must say so on it, with penalties and interest if they do not. The certification guide covers how documents are certified from overseas.
Keep reading
- Do Australian expats pay the foreign buyer stamp duty and land tax surcharges?
- Buying off the plan in Australia from overseas
- Australian expat first home buyer: which grants and schemes can you use?
- What first home buyer help can visa holders get in Australia?
- Lenders mortgage insurance for non-residents and expats
- Australian credit score and credit file for expats and new arrivals
Frequently asked questions
Do Australian citizens living overseas pay the foreign surcharge?
In the NSW, Victorian and Queensland definitions checked, an Australian citizen is not a foreign person, wherever they live. Permanent residents are treated differently in NSW because of its 200-day test. See the expat surcharge guide for the state-by-state table.
Can a foreign buyer claim the first home concession?
Not in NSW, where the scheme requires an Australian citizen or permanent resident. In Queensland, from 1 August 2026, home concessions are limited to citizens, permanent residents and specified foreign retirees, with temporary residents generally excluded. Other states have their own rules, so check the revenue office page.
Is the surcharge payable if the purchase is exempt from ordinary duty?
It depends on the state. NSW says a foreign person exempt from transfer duty may still pay surcharge purchaser duty. Victoria says that if a transfer is exempt from land transfer duty, it is also exempt from foreign purchaser additional duty. Ask your conveyancer how the state treats your transaction.
What if I become a permanent resident after signing?
In NSW a refund may be available if you were no longer foreign at the transfer date. WA has a reassessment form for changes between agreement and transfer. Victoria looks at status at settlement. Queensland's page speaks of status when entering the transaction, so ask the QRO. Each office's own wording applies.
When is stamp duty due?
NSW says surcharge purchaser duty is due by the earliest of settlement or within 3 months of signing the contract, and is generally paid at settlement through your legal representative. Other states have their own deadlines, which the conveyancer will confirm.
Sources
- What is surcharge purchaser duty, Revenue NSW
- First Home Buyers Assistance Scheme, Revenue NSW
- Understanding foreign purchaser additional duty, State Revenue Office Victoria
- Confirming your foreign purchaser status, State Revenue Office Victoria
- Principal place of residence duty concession, State Revenue Office Victoria
- Additional foreign acquirer duty (AFAD), Queensland Revenue Office
- Types of foreign persons for AFAD, Queensland Revenue Office
- Changes to home concessions from 1 August 2026, Queensland Revenue Office
- Home concession, Queensland Revenue Office
- About foreign buyers duty, RevenueWA
- Change in foreign status (FDA42), RevenueWA
- Foreign ownership surcharge, RevenueSA
- Rates of surcharge, State Revenue Office Tasmania
- Conveyance duty, ACT Revenue Office
- Stamp duty, Northern Territory Government
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.