Sale and Purchase Stamp Duty

STAMP DUTY

             Sale and Purchase Stamp Duty 

SELLER'S STAMP DUTY

 Seller's stamp duty

          FOR RESIDENTIAL PROPERTIES
                    20th Feb 2010, Revised 30th Aug 2010, 14th Jan 2011
                    Holding Period < 4 Years

          FOR INDUSTRIAL PROPERTIES AND LANDS
                    Purchased on or after 12th Jan 2013
                    Holding Period < 3 Years

ADDITIONAL SELLER'S STAMP DUTY

Property Sold within                1st yr      2nd yr    3rd yr    4th yr  Thereafter

Residential Properties
purchased on or after 14th Jan 2011         16%         12%      8%         4%         N.A.

Industrial Properties and Land
purchased on or after 12th Jan 2013         15%          10%     5%          N.A       N.A.

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ACQUIRING PROPERTY
BUYER'S STAMP DUTY  (BSD) 



Stamp Duty Rate and Computation

RESIDENTIAL PROPERTIES:

 Buyer's stamp duty ( 3% - S$5,400  For property value > S$360,000/= )
  • S$360,000/= - S$1,000,000/=,  Basic Stamp Duty 3% - $5,400/= 
  • For the Portion of value above S$1,000,000/=  Basic Stamp Duty 4%
NON-RESIDENTIAL PROPERTIES: Commercial Industrial

 Buyer's stamp duty ( 3% - S$5,400  For property value > S$360,000/= )

 Additional Buyer's stamp duty   ( after 2011, revised 11th Jan 2013 )

 Share transfer duty
 Lease duty
 Mortgage duty
           
Source:  20130112 CEA Practice Circular 

ADDITIONAL BUYER'S STAMP DUTY  (ABSD) 

Only Applicable for Residential Properties

Purchased after 6th July 2018

No of Property Purchased             1st       2nd     3rd       4th      Thereafter

Singapore Citizens                           0%     12%     15%     15%      15%
Nationals and Permanent Residents of
Iceland, Liechtenstein, Norway or Switzerland
Nationals of the United States of America

Singapore Permanent Residents      5%     15%     15%     15%      15%
Foreigners                                      20%     20%     20%     20%      20%
Corporate Entities     +5%             25%     25%     25%     25%      25%

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%

Purchased after 12th Jan 2013 

No of Property Purchased             1st       2nd     3rd       4th      Thereafter

Singapore Citizens                        0%      7%      10%     10%      10%
Singapore Permanent Residents      5%     10%     10%     10%      10%
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%


IRAS Real Estate / Housing Agents
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