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Duty Rates for Stamp Duty

Inland Revenue Authority of Singapore (IRAS) open data in this collection consolidates duty rate schedules for buyer's stamp duty, additional buyer's stamp duty, seller's stamp duty, lease duty, mortgage duty, share transfer duty, and additional conveyance duties from 2003 through 2025. Four CSV datasets split rates by instrument type for tax practitioners and property analysts reconciling historical policy changes. Users can trace rate tables alongside transaction planning without inferring individual taxpayer positions. IRAS publishes updates on an ad-hoc basis when rates change.

Official description

Duty rates for Buyer's Stamp Duty, Additional Buyer's Stamp Duty, Seller's Stamp Duty, Lease Duty, Mortgage Duty, Duty on Share Transfer and Additional Conveyance Duties for Year 2003 to Year 2025.

Published by
Inland Revenue Authority of Singapore
Update frequency
ad-hoc
Datasets
4

Datasets in this collection

CSV 26 rows

Duty Rates for Seller's Stamp Duty

Inland Revenue Authority of Singapore CSV of Seller’s Stamp Duty (SSD) duty rates, with effective-from dates spanning 20 February 2010 through 4 July 2025. Fields include stamp duty type, document type, holding period, duty base, amount, and rate. Property buyers, conveyancers, and tax analysts look up applicable SSD rates for Singapore property sales.

Inland Revenue Authority of Singapore
CSV 96 rows

Duty Rates for Additional Conveyance Duties

Inland Revenue Authority simplified schedule of additional conveyance duty rates on residential property-holding entities from March 2017 through July 2025. Columns describe document type, holding period, underlying property definitions, duty base, formula, and rate. Property tax advisers reference the table for quick lookups but consult IRAS e-Tax Guides for legal detail on stamp duty anti-avoidance measures in Singapore’s residential market.

Inland Revenue Authority of Singapore
CSV 10 rows

Duty Rates for Lease Duty, Mortgage Duty and Duty on Share Transfer

Inland Revenue Authority of Singapore reference table of stamp duty rates for lease duty, mortgage duty, and duty on share transfers effective between 2003 and November 2017. Rows specify document type, lease term, duty base, amount, rate, and maximum duty caps. Lawyers, conveyancers, and property analysts use the schedule to estimate stamp liabilities on tenancy and mortgage instruments. IRAS notes exemptions for short low-value leases under the stated annual rent threshold.

Inland Revenue Authority of Singapore
CSV 63 rows

Duty Rates for Buyer's Stamp Duty

Inland Revenue Authority of Singapore CSV of Buyer’s Stamp Duty rates effective from 2003 through 27 April 2023. Columns cover effective-from date, stamp-duty type, document type, transaction type, duty base, amount, and rate. Property buyers, conveyancers, and analysts look up BSD schedules for Singapore property transactions.

Inland Revenue Authority of Singapore