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Australian overseas purchaser cost tool

Foreign buyer property tax calculator

Estimate the additional upfront and annual costs that may apply when a foreign person buys residential property in Australia.

Estimate foreign-buyer costsRun a full scenario

What extra property costs can apply to a foreign buyer?

A foreign buyer may face several separate obligations: ordinary state transfer duty, an additional foreign purchaser surcharge, a Commonwealth foreign-investment application fee, and annual foreign-owner land-tax surcharges. They are not one tax and they do not necessarily use the same value, date or definition of “foreign person”.

Additional entry cost estimate = dutiable value × foreign purchaser surcharge rate + confirmed foreign-investment application fee

How to use this calculator correctly

1. Confirm whether the purchaser is a foreign person

Citizenship, permanent-residency conditions, physical-presence tests, ownership vehicles and treaty rules can affect the result. Confirm status with the relevant revenue authority and a qualified conveyancer or tax adviser before relying on a surcharge estimate.

2. Check what property can be purchased

Commonwealth foreign-investment rules are separate from state tax rules. Current federal guidance says foreign investors generally need to notify the ATO before acquiring residential land. Restrictions on established dwellings apply during the current policy period, subject to limited exceptions.

3. Use the current state or territory surcharge rate

The foreign purchaser surcharge is state-based. Enter the rate that applies to the property location, contract date, buyer and property type. Do not reuse a rate from another jurisdiction.

4. Add the correct FIRB or foreign-investment fee

The application fee generally depends on the value and type of investment and is indexed. Use the current Australian Government fee schedule and enter the actual amount—not an old online example.

5. Model annual foreign-owner costs separately

Some jurisdictions impose a foreign-owner land-tax surcharge, often using taxable or unimproved land value rather than the purchase price. The annual estimate below deliberately asks for a separate land value.

Time-sensitive rule: federal guidance updated 1 July 2026 says foreign investors are generally prohibited from purchasing established dwellings from 1 April 2025 to 30 June 2029, with limited exceptions. Check eligibility before calculating tax.

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Foreign buyer property tax questions

Is foreign buyer stamp duty the same as FIRB?

No. State or territory foreign purchaser duty is a tax charged in addition to ordinary transfer duty. The Commonwealth foreign-investment application fee relates to the approval or notification process.

Do permanent residents pay foreign buyer surcharge?

Not always, but the answer can depend on the jurisdiction and residence or presence tests. Permanent residency alone may not settle every state land-tax or duty question.

Is annual foreign-owner land tax based on the house price?

Often it is based on taxable, site or unimproved land value, not the whole property purchase price. Confirm the correct value and rate with the relevant revenue authority.

Primary sources

Content reviewed 26 July 2026. Check current official rules before entering a contract.