SINGAPORE
PROPERTIES BUYER’S STAMP DUTY
IRAS Stamp Duty Basics for Property - Transfer Documents for
Properties
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BSD Buyer’s Stamp Duty
20180220 Tue Onwards
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Residential
All Transaction with
Value > S$360,000/= < S$1,000,000/=
Stamp Duty Rate =
3% x Purchase Price – S$5,400/=
+ Portion
> S$1,000,000/= 4%
|
Non-Residential
Commercial
/ Industrial
All Transaction with
Value > S$360,000/= < S$1,000,000/=
Stamp Duty Rate =
3% x Purchase Price – S$5,400/=
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First S$180,000/=
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1%
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1%
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Next S$180,000/=
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2%
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2%
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Next S$640,000/=
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3%
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3%
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Remaining Amount (Or Portion Above
S$1,000,000/=)
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4%
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3%
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BSD BUYER’S STAMP
DUTY
ALL PROPERTIES
All Transaction with
Value > S$360,000/= < S$1,000,000/=
Stamp Duty Rate = 3%
x Purchase Price – S$5,400/=
1929 Till 20180220
Tue
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First S$180,000/=
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1%
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Second S$180,000/=
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2%
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Thereafter Onwards
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3%
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SINGAPORE PROPERTIES
ADDITIONAL BUYER’S STAMP DUTY
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ABSD ADDITIONAL
BUYER’S STAMP DUTY
RESIDENTIAL PROPERTY
20180706 Fri
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Buying
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1st Residential Property
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2nd Residential Property
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3rd and Subsequence
Residential Property onwards
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Singapore
Citizen
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N.A.
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12%
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15%
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Permanent
Residents
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5%
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15%
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20%
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Foreigners
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20%
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20%
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20%
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Corporate
Entities
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25%
+ 5% Developers Fee (Non Remittable)
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25%
+ 5% Developers Fee (Non Remittable)
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25%
+ 5% Developers Fee (Non Remittable)
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ABSD ADDITIONAL
BUYER’S STAMP DUTY
RESIDENTIAL PROPERTY
20130111 Fri
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|||
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Buying
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1st Residential Property
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2nd Residential Property
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3rd and Subsequence
Residential Property onwards
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Singapore
Citizen
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N.A.
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7%
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10%
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Permanent
Residents
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5%
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10%
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10%
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Foreigners
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15%
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15%
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15%
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Corporate
Entities
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15%
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15%
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15%
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ABSD ADDITIONAL
BUYER’S STAMP DUTY
RESIDENTIAL PROPERTY
20111208 Thu
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Buying
|
1st Residential Property
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2nd Residential Property
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3rd and Subsequence
Residential Property onwards
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Singapore
Citizen
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N.A.
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N.A.
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6%
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Permanent
Residents
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5%
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10%
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10%
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Foreigners
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3%
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6%
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6%
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Corporate
Entities
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13%
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13%
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13%
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NO ABSD For
Commercial and Industrial Property.
SINGAPORE PROPERTIES
SELLER’S STAMP DUTY
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SSD SELLER’S STAMP
DUTY
RESIDENTIAL PROPERTY
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HOLDING
PERIOD
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Purchased OTP Exercised
on and after 20170311
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Purchased OTP Exercised
From 20110104 to 20170310
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Purchased OTP Exercised
From 20100830 to 20101013
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Purchased OTP Exercised
From 20100220 To 20100829
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Property Sold
within 1 year
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12%
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16%
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3% - S$5,400/=
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3% - S$5,400/=
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Property Sold
within 2 year
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8%
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12%
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2/3 x (3%-S$5,400/=)
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0%
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Property Sold
within 3 year
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4%
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8%
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1/3 x (3%-S$5,400/=)
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0%
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Property Sold
within 4 year
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No SSD Payable
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4%
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No SSD Payable
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0%
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Property Sold
After 4th Year
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No SSD Payable
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No SSD Payable
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No SSD Payable
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No SSD Payable
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Rate on
purchased price or market value, whichever is higher.
Where land
is sold with existing building, the liability for SSD will be based on the
zoning of the land in the Master Plan.
SINGAPORE
INDUSTRAL AND LAND PROPERTIES
SELLER’S
STAMP DUTY
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SSD SELLER’S STAMP
DUTY
INDUSTRIAL AND LAND
PROPERTY
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HOLDING
PERIOD
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Purchased OTP Exercised
on and after 20170311
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Purchased OTP Exercised
From 20110104 to 20170310
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Property Sold
within 1 year
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15%
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15%
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Property Sold
within 2 year
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10%
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10%
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Property Sold
within 3 year
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5%
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5%
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Property Sold
within 4 year
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No SSD Payable
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NO SSD Payable
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Property Sold
After 4th Year
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No SSD Payable
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No SSD Payable
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Rate on purchased
price or market value, whichever is higher.
Where land
is sold with existing building, the liability for SSD will be based on the
zoning of the land in the Master Plan.
