Foreign Owner Land Tax & Duty update

Foreign Owner Land Tax & Duty update


The foreign owner land tax surcharge increases the ongoing costs of owning property in Victoria, New South Wales and Queensland.

The foreign owner duty surcharges are targeted at foreign purchasers and increase the transaction costs of purchasing property in all states except the Australian Capital Territory.

However, in Victoria and Queensland there is an exemption for Australian based foreign owners who make significant contributions to the Victorian or Queensland economies.

The general rules may be modified by specific measures implemented as part of each government’s response to COVID-19 (i.e. Victoria’s temporary tax surcharge and reduced threshold).

Land Tax & Duty by State or Territory

Our SW property and tax experts have created a summary of the various foreign owner surcharge land taxes and duties for each Australian State and Territory. Learn what the surcharges are, who’s affected and the available exemptions.

Foreign owners surcharge land tax by State or Territory in Australia


Foreign owners surcharge duty by State or Territory in Australia


Get in touch

For more information get in touch with our property tax experts. We can assist foreign owners apply to the Commissioner for this exemption to avoid this ongoing cost.


Robert Parker

Eric Lay

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