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Taxes, duties, levies and royalties
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  • Surcharge purchaser duty
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In this section
  1. Surcharge for individuals
  2. Corporations and trusts
  3. Exemptions and concessions
  4. Calculate the duty

Surcharge purchaser duty

If you’re classified as a foreign person, you must pay an 8 per cent surcharge on the value of any residential land you buy.

This is known as surcharge purchaser duty and it is payable in addition to any transfer duty.

You may also have to pay surcharge purchaser duty on other types of transactions, such as when you declare a trust or transfer a lease.

Foreign corporations and trusts may also have to pay the surcharge.

Calculate your surcharge purchase duty

Surcharge duty calculator

Foreign person

You’re generally considered a foreign person unless you’re an Australian citizen or you’ve lived in Australia for more than 200 days in the 12 months prior to the purchase date and are

  • a New Zealand Citizen holding a subclass 444 visa or
  • a permanent resident of Australia.

Declaring your status

When you buy residential property you must complete a purchaser / transferee declaration and provide supporting documents so we can determine whether you need to pay surcharge purchaser duty.

If there are multiple purchasers / transferees , then each purchaser / transferee  needs to complete a declaration.

  • Declaration for individuals
  • Declaration for companies and trusts

In addition to the declaration other supporting outlined in the explanatory notes, evidence must be provided upon request.

Contact us

If you haven't found the answer on this website to your questions about your status as a foreign person and whether you need to pay the surcharge, contact us.

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