Foreign Buyer Land Tax Calculator

Foreign Buyer Land Tax Calculator 2025

Contract Price (A$)

Land Value — Unimproved (A$)

State / Territory New South Wales (NSW) Victoria (VIC) Queensland (QLD) South Australia (SA) Western Australia (WA) Tasmania (TAS) Australian Capital Territory (ACT) Northern Territory (NT)

Vacant > 6 months (ATO + State vacancy)

No

Council Value (CIV/AUV) (A$) Used for state vacancy tax — VIC (CIV) and ACT (AUV) only

VIC vacancy — consecutive years 1 year 2 years 3+ years Higher rate for longer vacancy (VIC only)

Calculate Clear

Base land tax—

Foreign land tax surcharge—

Vacancy fee (Federal ATO)—

Vacancy tax (State)—

Total estimated annual holding cost—

Disclaimer

This Foreign Buyer Land Tax Calculator 2025 provides a simplified estimate of annual holding costs for foreign individuals who directly own residential property in Australia.

Included: Base land tax, foreign owner surcharge, and applicable vacancy fees (federal and state).
Not included: Company or trust ownership structures, land tax exemptions or thresholds for Australian residents, first home concessions, or other rebates and government programs.

Assumptions:

• Ownership is under a foreign individual (not through company or trust).

• Rates and thresholds reflect those effective for the 2025–2026 land tax year.

• Where no council value (CIV/AUV) is entered for VIC/ACT, the calculator uses land value as a proxy.

Timing: State and federal rates are subject to change. Values are indicative as of October 2025 and should be used for general guidance only.

No advice:
This calculator provides estimates only and does not constitute financial, tax, or legal advice. Always confirm your liability with your relevant State/Territory Revenue Office, the ATO, or a qualified professional.