Foreign-Resident Property Withholding
Estimate purchaser withholding using the signed contract date. Withholding is a tax prepayment, not your final capital gains tax (CGT).
Property Sale Details
This calculator covers an ordinary arm’s-length sale of the whole Australian real property interest by a single foreign-resident seller, with sale price equal to the full property market value, before any approved variation. Joint sellers, non-arm’s-length sales, entity sellers and potentially excluded transactions need advice from a conveyancer or tax adviser; this limitation does not mean those transactions are exempt.
Rules checked 30 September 2026. For future contracts, recheck the ATO rules before relying on this estimate.
Withholding Analysis
Property Sale Planning Brief
Use the planning tools to organise questions for your adviser. This calculator does not assess final CGT, prepare an application or establish entitlement to an approved variation or refund.
Upgrade to PremiumChecks Before Completing Your Sale
1Confirm the contract-date rules
For signed contracts from 1 July 2017 to 31 December 2024, the historical rate is 12.5% where the full property market value is at least A$750,000. From 1 January 2025, the rate is 15% for all property values. Check the ATO overview and payment guidance for your transaction.
2Assess CGT separately
Ask your tax adviser to assess residency, ownership, exemptions, cost base, losses and any available discounts. This tool does not calculate your final tax liability.
3Check variation guidance before settlement
Review the ATO variation guidance with your adviser and conveyancer. A comparison here is not an approved variation or a recommendation to apply.
4Reconcile withholding on your tax return
The amount withheld is credited and reconciled through your Australian tax return. Your final tax position depends on the complete assessment; this tool does not promise a refund.