Foreign investor duty surcharge

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​The Foreign Investor Duty Surcharge (FIDS) is an additional amount of duty charged when residential or primary production property​ is acquired (either directly or indirectly) by a foreign person​. This includes vacant land which m​​ay meet the definition of residential or primary production property​.

​Refer to the Foreign Investor Duty Surcharge guideline​ for additional information.​​​

 
​​​​​​​​Additional information (to the dutiable document or acquisition st​atem​ent) required to calculate FIDS and what to do if your land type changes.



View the definition of a foreign person, foreign natural person, foreign corporation, foreign trustee, foreign trust and discretionary trust.​​​​
The documentary evidence required to identify if a transferee is foreign.​

​​​
Circumstances where an exemption from FIDS will apply.​​
​​​What to do if your foreign status changes.
​​V​iew the rates of the Foreign Investor Duty Surcharge​.
​​

 
 
Back Home