About foreign buyers duty | Western Australian Government

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Foreign buyers duty imposes additional duty of 7% on certain transactions and landholder acquisitions involving foreign persons acquiring residential property in Western Australia.

Last updated: 23 October 2026

Duty type	Find out more	Declaration form
Transfer duty	Find out when foreign transfer duty is imposed on purchases of residential property.	Complete this form if you are acquiring an interest in land in Western Australia.
Landholder duty	Find out when foreign landholder duty is imposed on acquisitions of an interest in a landholder that holds residential property.	Complete this form if you are acquiring an interest in a landholder in Western Australia.

Exemption type	Exemption details
Change in foreign status	Apply for an exemption if a purchaser is foreign at the time of an agreement but not foreign when the property is transferred.
Construction or refurbishment	Apply for an exemption if the foreign person will construct, refurbish or complete the construction or refurbishment of 10 or more dwellings on the parcel of land.
Subdivision	Apply for an exemption if the foreign person will subdivide, or complete subdividing, the land for the purpose of constructing 10 or more dwellings.
Build-to-sell	Apply for a build-to-sell exemption if the foreign person will add to the housing supply
Other exemptions	If a dutiable transaction is exempt or partially exempt from transfer duty or chargeable with nominal duty, it will generally be exempt or partially exempt from foreign transfer duty. However, foreign transfer duty applies to certain transactions exempt from duty, or charged with nominal duty, if: the transferee is a foreign person and foreign transfer duty was not charged when the property was originally acquired, unless the property was originally acquired by the transferor before 1 January 2019.

Publication type	Publication title and link
Fact sheet	Foreign transfer duty
Commissioner's practice	DA 44 ‘Residential property and foreign persons’ DA 55 ‘Foreign transfer and landholder duty – Extension of time to construct, refurbish, subdivide or sell dwellings’
Form	Foreign transfer duty declaration Change in foreign status Construction or refurbishment exemption Subdivision exemption Build-to-sell exemption Extension of time to meet conditions Notifying the Commissioner - Conditions not met

Exemption type	Exemption details
Change in foreign status	Apply for an exemption if a purchaser is foreign at the time of an agreement but not foreign when the property is transferred.
Construction or refurbishment	Apply for an exemption if the foreign person will construct, refurbish or complete the construction or refurbishment of 10 or more dwellings on the parcel of land.
Subdivision	Apply for an exemption if the foreign person will subdivide, or complete subdividing, the land for the purpose of constructing 10 or more dwellings.

Publication type	Publication title and link
Fact sheet	Foreign landholder duty
Commissioner's practice	DA 55 ‘Foreign transfer and landholder duty – Extension of time to construct, refurbish, subdivide or sell dwellings’
Form	Foreign landholder duty declaration Change in foreign status Construction or refurbishment exemption Subdivision exemption Extension of time to meet conditions Notifying the Commissioner - Conditions not met

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