From the 2026 financial year, the foreign resident CGT withholding rate rises to 15% and the $750,000 threshold is removed. Understand the 2026 foreign cgt withholding rules, compliance obligations, clearance certificates, and how these changes affect Australian property transactions.
Foreign resident CGT withholding sits at 12.5% in the current law, with a $750,000 market value threshold. From 1 July 2025 the rate rises to 15% and the threshold is abolished—affecting every property disposal from 2026. This guide covers the mechanics, clearance certificates, and what the changes mean for mortgage borrowers.
When a foreign resident disposes of Australian taxable property, the 12.5% CGT withholding applies. Selling within two years may trigger a capital loss and complex FIRB compliance. Read the rules.
A framework for self-employed foreign borrowers navigating FIRB approval and Australian mortgage verification. Covers ATO income evidence, APRA buffers, FIRB fees, and 2025 rate environment.
How Australian lenders treat foreign currency income for home loans, including haircut schedules, accepted currencies, FIRB and APRA rules. Information only, not personal financial advice.
The Victorian foreign buyer surcharge can add 8 % to stamp duty. For visa holders, the liability turns on residency status not ownership duration. This analysis covers rates, definitions, joint-purchase apportionment and compliance obligations.