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  • Surcharge for individuals
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In this section
  1. Surcharge for individuals
  2. Corporations and trusts
  3. Exemptions and concessions
  4. Calculate the duty

Surcharge for individuals

Foreign buyers who purchase residential property in NSW must pay an additional 8% surcharge purchaser duty on top of any transfer duty.

You don’t have to pay the duty if you are an Australian citizen.

You are also exempt from the duty if you meet one of the residence requirements set out below and

  • are an Australian permanent resident or
  • are a New Zealand citizen with a subclass 444 visa or
  • hold a partner (provisional) visa (subclass 309 or 820).

Find out more about the different types of visas on the Department of Home Affairs website.

Ordinarily resident requirement

If you fall into one of the categories of foreign buyers potentially exempt from Surcharge Purchaser Duty, you won’t have to pay the surcharge if you’re ‘ordinarily resident’ in Australia.

  • This means you’ve lived in Australia for at least 200 days within 12 months before the purchase date.
  • The days you enter and exit Australia count towards the 200 days total.

Permanent resident requirement

If you’re a permanent resident, including a New Zealand citizen with a subclass 444 visa, you’ll qualify for an exemption even where you don’t meet the ‘ordinarily resident’ requirement, so long as you:

  • live there continuously for at least 200 days within 12 months from the date of the contract and
  • live there as your principal place of residence and
  • buy as an individual, not as a company or trust.

Temporary visa holders

If you hold a temporary Australian visa that’s subject to limitations, such as an end date:

  • you’ll always be considered a foreign buyer and
  • you must pay the surcharge regardless of whether you meet other residence requirements.

Apply for a refund

If you’ve paid the foreign purchaser surcharge but can prove that you and any other person you bought with qualifies for an exemption, you can apply for a refund. Contact us to find out how you can apply.

Contact us

Contact us for more information on your status as a foreign buyer and have questions on whether you’ll need to pay the surcharge.

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