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Surcharge purchaser duty for individuals

Foreign buyers who purchase residential property in NSW must pay an additional surcharge purchaser duty on top of any transfer duty. You don’t have to pay the duty if you are an Australian citizen.

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Foreign buyers who purchase residential-related property in NSW must pay surcharge purchaser duty on top of any transfer duty.

If you are acquiring residential-related property in NSW as an individual (not a corporation or trustee of a trust), you do not have to pay surcharge purchaser duty if you are one of the following:

  • an Australian citizen.
  • ordinarily resident in Australia.
  • a New Zealand citizen who holds a special category visa (visa subclass 444) and meet the residence requirements.
  • an Exempt permanent resident.
  • holder of a Partner (provisional) visa (subclass 309 or 820) and meet the residence requirements.
  • holder of a Retirement visa (subclass 405 or 410) and meet the residence requirements.

Ordinarily resident in Australia

You will be considered ordinarily resident in Australia and will not have to pay surcharge purchaser duty if:

  • your stay in Australia is not limited as to time. That is, you are:
    • a permanent resident of Australia, or
    • the holder of a partner (provisional) visa (subclass 309 or 820)

and

  • you’ve been in Australia for at least 200 days within 12 months before the date of the contract.

The days you enter and exit Australia count towards the 200 days total.

Refer to Revenue Ruling G 009 ‘Definition of a foreign person'.

New Zealand citizens

If you’re a citizen of New Zealand you will not have to pay surcharge purchaser duty if:

  • you hold a special category visa (subclass 444), and
  • you’ve been in Australia for at least 200 days within the 12 month period before the date of the contract.

Exempt permanent residents

If you’re a permanent resident and are not considered ‘ordinarily resident’ in Australia, you may be considered an exempt permanent resident and won’t have to pay surcharge purchaser duty.

To be an exempt permanent resident, you must:

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

Retirement visa holder requirements

From 1 July 2019, if you hold a retirement visa (subclass 405 or 410), you won’t have to pay surcharge purchaser duty if you:

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

This exemption does not apply to transactions before 1 July 2019.

Temporary visa holder requirements

If you hold a temporary Australian visa that’s subject to limitations, such as an end date, you are considered a foreign person and must pay surcharge purchaser duty unless you:

  • hold a partner (provisional) visa (subclass 309 or 820) and meet the residence requirements, or
  • hold a retirement visa (subclass 405 or 410) and meet the residence requirements.

More information about types of visas

You can find out more about the different types of visas at the Department of Home Affairs.

Surcharge purchaser duty calculator

You can find out how much surcharge purchaser duty you must pay using our online calculator.

Surcharge duty calculator

Applying for a refund

You can apply for a refund if you can prove that surcharge purchaser duty was incorrectly applied to your transaction. Contact us to find out how you can apply.

More information

Surcharge purchaser duty
Surcharge for corporations and trusts
Surcharge exemptions and concessions

Contact us

Contact us for more information about your foreign status or your liability to pay surcharge purchaser duty.