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Taxduck(Taxicorn)Taxicorn
10 Apr 2026

Foreign residents selling property are now not able to claim the main residence exemption (either fully or partially). There are exceptions. See below

Eligibility for main residence exemption | Australian Taxation Office

If you are a non-Australian tax resident (foreign resident) then the sale is subject to capital gains.

To sell property now you require a foreign resident capital gains withholding certificate (FRCGW) otherwise 15% of the sale price will be withheld by the purchaser and remitted to the ATO.

Only Australian tax residents can obtain a certificate. Foreign residents can apply for a variation of the withholding depending on their circumstances.

See below for information

Foreign resident capital gains withholding | Australian Taxation Office

You will likely need to be an Australian tax resident on the sale date to obtain the main residence exemption and avoid capital gains (subject to main residence exemption criteria)

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Courtenay(Newbie)Newbie
13 Apr 2026

Thanks for this, do you have any idea how the CGT is calculated?

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RE: Do I need to pay CGT on home after living overseas? | ATO Community