Foreign purchaser duty surcharge
An additional stamp-duty surcharge that Australian states levy on foreign persons who acquire residential property, charged on top of standard transfer or land transfer duty and administered separately in each state.
A foreign purchaser duty surcharge is an extra rate of stamp duty an Australian state charges when a foreign person buys residential property, payable in addition to the standard transfer or land transfer duty every buyer pays. Each state administers its own surcharge under a different name and rate.
The state versions include surcharge purchaser duty in New South Wales (Revenue NSW), foreign purchaser additional duty in Victoria (State Revenue Office Victoria), additional foreign acquirer duty in Queensland (Queensland Revenue Office), and equivalents in Western Australia, South Australia, and Tasmania. Whether a buyer is “foreign” turns on residency and visa status, and acquisitions by foreign persons usually also require approval from the Foreign Investment Review Board.
Surcharge rates and the definition of a foreign person are set state by state and change periodically — and some states have varied surcharge treatment for purchasers from countries covered by international tax agreements. Always confirm the current rule with the relevant state revenue office before relying on it.
Primary source
Revenue NSW — Surcharge purchaser duty →Last reviewed 21 May 2026. Rates, thresholds, and deadlines change — always verify against the primary source before making decisions.
Related terms
Running rentals in Australia?
Proppi reads your lease agreements, condition reports, and rental statements — and surfaces every Australian Taxation Office deduction trail, state tenancy notice, and capital gains tax record with a page citation.