NSW Foreign Buyer Surcharge (2025) — Stamp Duty Overview

Overview

Foreign purchasers may be liable for a surcharge in addition to standard stamp duty. Rules cover who is a foreign person, property types, and exemptions. The surcharge is designed to apply an additional cost to non‑resident purchasers and certain entities (including corporations and trusts) that meet the state's definition of "foreign." Whether the surcharge applies will depend on each purchaser's residency/citizenship status and ownership structure at the time of the transaction. Because definitions and rates can change, always confirm the current settings that apply to your contract date.

In practice, joint purchases can be complex — if any purchaser is deemed foreign, the surcharge may apply to that purchaser's interest. Different property types or intended uses may also be treated differently. It's important to disclose accurate information to your conveyancer or solicitor early, so they can determine whether the surcharge is payable and whether any limited exemptions or relief might be available. Use the calculator to estimate standard duty, then review the surcharge rules to understand the potential additional amount.

Key Points

• Surcharge rate and scope
• Who is a foreign person
• Evidence and exemptions

Calculator

• NSW Stamp Duty Calculator

Sources

• Revenue NSW — Foreign purchaser surcharge: https://www.revenue.nsw.gov.au
• ASIC Moneysmart — Buying a home costs: https://moneysmart.gov.au