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Surcharge land tax for foreign owners

Foreign persons who own residential land in NSW must pay surcharge land tax. Learn how it is calculated and assess your eligibility for an exemption.

What is surcharge land tax?

See who is liable for surcharge land tax, the rates and calculation examples.
Surcharge Assist Tool

Complete this quick online questionnaire to assess your foreign status for surcharge land tax.
Check and update foreign status

Land owners who are not Australian citizens or hold certain visas must keep their foreign status up to date with Revenue NSW.
Exemption for intended principal place of residence

This exemption may apply to the residential property you own and live in most of the time. Find out if you meet the residency requirements.
Exemption for Australian-based developers

Australian corporations that own and develop land for construction or subdivision may be eligible for an exemption.
Exemption for residential land used for commercial purposes

Foreign persons who own residential land used for commercial purposes may be eligible for an exemption.