Calculating foreign purchaser additional duty

Key information 

Foreign purchaser additional duty is calculated on the dutiable value of the residential property being acquired by the foreign purchaser.

The additional duty rate is 8%. It applies on top of land transfer duty and is calculated before any concessions are applied.

We calculate additional duty based on the information we receive in the Digital Duties Form.

Dutiable value is the greater of the price you pay for the property and the market value of the property. It includes GST, if GST is payable on the purchase.

Exemptions and concessions

Foreign purchaser additional duty is calculated on the dutiable value of the residential property, before any concessions are applied to the transfer.

If a transfer is exempt from land transfer duty, it is also exempt from foreign purchaser additional duty.

Buying property with others

If a foreign purchaser acquires residential property with others, additional duty is calculated on the share of the property the foreign purchaser acquired. 

Landholder acquisitions

When a foreign purchaser makes a relevant acquisition in a landholder, additional duty applies by reference to the residential landholdings of the landholder. This is in addition to the landholder duty payable.