Learn about extra duty, exemptions and examples.

Apply for an exemption from the foreign purchaser additional duty

Prepare a written application and send it to us by email or post.
Foreign purchaser - frequently asked questions

Answers about foreign purchaser duty, exemptions and examples.
Foreign purchaser additional duty and discretionary trusts change from March 2020

Trusts with any potential foreign beneficiary is treated as foreign.
Foreign purchaser status checklist

Check what documents you need to confirm your purchaser status.
Understanding foreign purchaser additional duty

Foreign purchasers pay 8% extra duty on residential property.