Buyer’s Stamp Duty

Comprehensive Guide to Stamp Duty on Property in Singapore

When purchasing, selling, or leasing property in Singapore, stamp duties are legal taxes payable on the executed documents involved in the transaction. These duties are administered by the Inland Revenue Authority of Singapore (IRAS) and vary depending on the type and nature of the transaction.

1. Buyer’s Stamp Duty (BSD)

All buyers of property in Singapore are required to pay BSD, which is calculated based on the purchase price or market value, whichever is higher. The rates increase progressively with property value.

2. Additional Buyer’s Stamp Duty (ABSD)

ABSD applies on top of BSD for certain groups:

• Singapore Citizens purchasing their second or subsequent property
• Permanent Residents
• Foreigners and entities

Rates vary based on residency status and number of properties owned.

3. Seller’s Stamp Duty (SSD)

SSD is levied on residential property that is sold within a holding period (typically within 3 years of purchase). The rate is a percentage of the property's selling price or market value, whichever is higher.

4. Lease Duty

If you are leasing property for more than a year, you may be required to pay stamp duty based on lease terms and rental value.

5. Share Transfer Duty

Applicable when acquiring shares in property-holding entities (PHEs), ensuring transactions involving indirect property ownership are taxed similarly.

📌 Key Notes:

• Stamp duties must be paid within 14 days from the date of the signed agreement (or 30 days if the document is signed overseas).
• Payment is required before the document can be used legally in Singapore (e.g., for registration).

The BSD rates are as follows:

新加坡房产印花税全解

在新加坡购买、出售或租赁房产时，需缴纳由新加坡税务局（IRAS）规定的印花税。常见税种包括：

1. 买方印花税（BSD）：所有购房者都需缴纳，按购房价或市场价（以较高者为准）分层征税。
2. 额外买方印花税（ABSD）：适用于新加坡公民购买第二套房、永久居民、外国人及公司。
3. 卖方印花税（SSD）：适用于持有住宅物业不满规定年限即转售的情况。
4. 租赁印花税：长期租赁合同须按租金和租期缴税。
5. 股份转让印花税：用于控制通过转让公司股份间接持有房产的交易。

所有印花税应在签署合同后14天内（若海外签署为30天）缴付。更多详情和计算工具请参考 IRAS 官方网站：

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