Foreign-buyer stamp duty surcharge by state
Most Australian states impose an additional stamp duty surcharge on residential-property purchases by 'foreign persons'. The surcharge sits on top of the standard stamp duty that every buyer pays. Surcharge rates as of FY 2026-27: NSW 9%, VIC 8%, QLD 8% (AFAD), SA 7%, WA 7%, TAS 8%. ACT and NT do not currently impose a foreign-buyer surcharge.
'Foreign person' is defined separately in each state's revenue legislation but generally means: an individual who is not an Australian citizen and not a permanent resident; a corporation in which a foreign person has a substantial interest (usually 20%+); or a trust where a foreign person is a beneficiary or has a substantial interest. Some states have spouse-of-Australian-citizen exemptions; some recognise specific visa categories. The definitions are not identical state-to-state — verify with the relevant state revenue office.
On a $1M Sydney apartment, the 9% NSW surcharge is $90,000 — paid in addition to the standard ~$40k stamp duty, and the FIRB approval fee (which scales with price). Foreign buyers should budget for the surcharge as part of acquisition costs and consider whether a different ownership structure (Australian-citizen spouse on title, or family trust without foreign beneficiaries) materially changes the calculation. Pair this with our Stamp Duty Calculator for total acquisition duty.