1st Property 2nd Property 3rd & Subsequent Property
Citizenship
Singapore Citizens NA 12% 15%
Permanent Residents 5% 15% 20%
Foreigners 20% 20% 20%
Entities / Corporate 25% 25% 25% + 5% ( non remittable developers fee )
Purchased after 6th July 2018
No of Property Purchased 1st 2nd 3rd 4th Thereafter
Singapore Citizens 0% 12% 15% 15% 15%
Singapore Permanent Residents 5% 15% 15% 15% 15%
Foreigners 20% 20% 20% 20% 20%
Corporate Entities 25% 25% 25% 25% 25%
For Residential Properties
Purchased within 12h Jan 2013 till 5th Jul 2018
No of Property Purchased 1st 2nd 3rd 4th Thereafter
Singapore Citizens 0% 7% 10% 10% 10%
Singapore Permanent Residents 5% 10% 15% 15% 15%
Foreigners and Corporate Entities 15% 15% 15% 15% 15%
Foreigners and Corporate Entities 15% 15% 15% 15% 15%
For Residential Properties
Purchased within 8th Dec 2011 till 11th Jan 2013
No of Property Purchased 1st 2nd 3rd 4th Thereafter
Singapore Citizens 0% 0% 3% 3% 3%
Singapore Permanent Residents 0% 3% 3% 3% 3%
Foreigners and Corporate Entities 10% 10% 10% 10% 10%
