Foreign investor land tax surcharge

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​The Foreign Investor Land Tax Surcharge (FILTS) is an additional amount of land tax charged under the Land Tax Act 2000​ (the Act) on land classified as general land​ under the Act which is:

  • acquired by a foreign person on or after 1 July 2022; or
  • owned by a company or trust which becomes foreign on or after 1 July 2022; and
  • may be, or is capable of, being lawfully used solely or primarily for residential purposes.

For additional information, refer to:​


​​View the meaning of a foreign person, foreign natural person, foreign corporation, foreign trustee, foreign trust and discretionary trust.​
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Land types that are liable for FILTS.


​​​​What to do if your foreign status changes.

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​​​​View what defines a developer.
Circumstances where FILTS does not apply.​​​

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​​View FILTS rate and how to calculate it.​​

Refer to Foreign investor duty surcharge​ for information on the duty surcharge.

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