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CSV Inland Revenue Authority of Singapore

Duty Rates for Additional Conveyance Duties

What this data shows

Published by Inland Revenue Authority of Singapore. 96 records. Fields include From, Type of Document, Holding Period, Definition of Underlying Property (7 columns in total). Covers 2017-03-11 to 2025-07-04. Last updated 2025-09-09.

Description

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.

Official description

This table is a simplified version. For more information, please refer to IRAS e-Tax Guide on Stamp Duty: Additional Conveyance Duties (ACD) On Residential Property-Holding Entities.

Download CSV View on data.gov.sg
Last updated
Coverage
2017-03-11 – 2025-07-04
Rows
96
Columns
7

Data

From Type of Document Holding Period Definition of Underlying Property Duty Levied On Formula of Duty Rate of Duty
2017-03-11 Conveyance of Equity Interest in Property-Holding Entities na paragraph (a) of the definition of "underlying property" in s23(21) Every dollar of the first S$180,000 of market value of the underlying residentia... U/V x W 1
2017-03-11 Conveyance of Equity Interest in Property-Holding Entities na paragraph (a) of the definition of "underlying property" in s23(21) Every dollar of the next S$180,000 of market value of the underlying residential... U/V x W 2
2017-03-11 Conveyance of Equity Interest in Property-Holding Entities na paragraph (a) of the definition of "underlying property" in s23(21) Every dollar exceeding S$360,000 of market value of the underlying residential p... U/V x W 3
2017-03-11 Conveyance of Equity Interest in Property-Holding Entities na paragraph (a) of the definition of "underlying property" in s23(21) Market value of the underlying residential property of the PHE U/V x W Z
2017-03-11 Conveyance of Equity Interest in Property-Holding Entities na paragraph (b) of the definition of "underlying property" in s23(21) Every dollar of the first S$180,000 of market value of the underlying residentia... [(U/V x W1 x X) + (U/V x W2)] 1
2017-03-11 Conveyance of Equity Interest in Property-Holding Entities na paragraph (b) of the definition of "underlying property" in s23(21) Every dollar of the next S$180,000 of market value of the underlying residential... [(U/V x W1 x X) + (U/V x W2)] 2
2017-03-11 Conveyance of Equity Interest in Property-Holding Entities na paragraph (b) of the definition of "underlying property" in s23(21) Every dollar exceeding S$360,000 of market value of the underlying residential p... [(U/V x W1 x X) + (U/V x W2)] 3
2017-03-11 Conveyance of Equity Interest in Property-Holding Entities na paragraph (b) of the definition of "underlying property" in s23(21) Market value of the underlying residential property of the PHE [(U/V x W1 x X) + (U/V x W2)] Z
2018-02-20 Conveyance of Equity Interest in Property-Holding Entities na paragraph (a) of the definition of "underlying property" in s23(21) Every dollar of the first S$180,000 of market value of the underlying residentia... U/V x W 1
2018-02-20 Conveyance of Equity Interest in Property-Holding Entities na paragraph (a) of the definition of "underlying property" in s23(21) Every dollar of the next S$180,000 of market value of the underlying residential... U/V x W 2

Preview shows 10 rows and 7 columns. Use the table search or download the CSV for the full data.

Columns

Column Type Categorical
From Date (YYYY-MM-DD) No
Type of Document Text Yes
Holding Period Text Yes
Definition of Underlying Property Text Yes
Duty Levied On Text Yes
Formula of Duty Text Yes
Rate of Duty Text Yes