Duty Rates for Additional Conveyance Duties
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.
- 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 residential property of the PHE | 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 property of the PHE | 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 property of the PHE | 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 residential property of the PHE | [(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 property of the PHE | [(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 property of the PHE | [(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 residential property of the PHE | 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 property of the PHE | U/V x W | 2 |
| 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$640,000 of market value of the underlying residential property of the PHE | U/V x W | 3 |
| 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 exceeding S$1,000,000 of market value of the underlying residential property of the PHE | U/V x W | 4 |
| 2018-02-20 | 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, if the conveyance is executed before 6 Jul 2018 | U/V x W | 15 |
| 2018-02-20 | 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, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive) | U/V x W | 30 |
| 2018-02-20 | 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, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive) | U/V x W | 40 |
| 2018-02-20 | 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, if the conveyance is executed on or after 27 Apr 2023 | U/V x W | 65 |
| 2018-02-20 | 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 residential property of the PHE | [(U/V x W1 x X) + (U/V x W2)] | 1 |
| 2018-02-20 | 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 property of the PHE | [(U/V x W1 x X) + (U/V x W2)] | 2 |
| 2018-02-20 | 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$640,000 of market value of the underlying residential property of the PHE | [(U/V x W1 x X) + (U/V x W2)] | 3 |
| 2018-02-20 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (b) of the definition of "underlying property" in s23(21) | Every dollar exceeding S$1,000,000 of market value of the underlying residential property of the PHE | [(U/V x W1 x X) + (U/V x W2)] | 4 |
| 2018-02-20 | 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, if the conveyance is executed before 6 Jul 2018 | [(U/V x W1 x X) + (U/V x W2)] | 15 |
| 2018-02-20 | 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, if the conveyance is executed between 6 Jul 2018 to 15 Dec 2021 (all inclusive) | [(U/V x W1 x X) + (U/V x W2)] | 30 |
| 2018-02-20 | 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, if the conveyance is executed on or after 16 Dec 2021 to 26 Apr 2023 (all inclusive) | [(U/V x W1 x X) + (U/V x W2)] | 40 |
| 2018-02-20 | 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, if the conveyance is executed on or after 27 Apr 2023 | [(U/V x W1 x X) + (U/V x W2)] | 65 |
| 2023-02-15 | 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 residential property of the PHE | U/V x W | 1 |
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 |