# AU Tax & Transaction Costs (state-by-state)

> Component slug: `au-tax-transaction-costs`. Researched: `2026-05-18T02:30:00Z`. Sources cited: `12`. Token usage: `22000`.

## 1. Summary (≤3 sentences)

Acquiring property in Australia carries a multi-layered tax burden: a one-off transfer/stamp duty at settlement (0–9% of purchase price depending on state and buyer type), ongoing annual land tax on the unimproved land value (except NT), and a growing suite of Vic-specific levies including the Windfall Gains Tax and Vacant Residential Land Tax. Foreign purchasers face additional surcharges of 7–9% on top of standard duty in most states, plus a de-facto ban on established dwelling purchases from April 2025, while federal CGT concessions are unavailable to foreign residents for assets acquired post-May 2012. Build-to-Rent concessions introduced federally in January 2025 (4% capital works deduction; 15% MIT withholding) and state-level land tax discounts materially improve feasibility for large-scale residential rental development.