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Duty Rates for Buyer's Stamp Duty

Description

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.

Last updated
Coverage
2003-01-01 – 2023-04-27
Rows
63
Columns
7

Data

From Type of Stamp Duty Type of Document Type of Transaction Duty Levied On Amount of Duty Rate of Duty
2003-01-01 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher 1 na
2003-01-01 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher 2 na
2003-01-01 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Thereafter, every S$100 or part thereof of purchase price or market value, whichever is higher 3 na
2014-02-22 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the first S$180,000 of purchase price or market value, whichever is higher na 1
2014-02-22 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$180,000 of purchase price or market value, whichever is higher na 2
2014-02-22 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar exceeding S$360,000 of purchase price or market value, whichever is higher na 3
2018-02-20 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the first S$180,000 of purchase price or market value of the residential property, whichever is higher na 1
2018-02-20 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$180,000 of purchase price or market value of the residential property, whichever is higher na 2
2018-02-20 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$640,000 of purchase price or market value of the residential property, whichever is higher na 3
2018-02-20 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar exceeding S$1,000,000 of purchase price or market value of the residential property, whichever is higher na 4
2018-02-20 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the first S$180,000 of purchase price or market value of the non-residential property, whichever is higher na 1
2018-02-20 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$180,000 of purchase price or market value of the non-residential property, whichever is higher na 2
2018-02-20 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar exceeding S$360,000 of purchase price or market value of the non-residential property, whichever is higher na 3
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the first S$180,000 of purchase price or market value of the residential property, whichever is higher na 1
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$180,000 of purchase price or market value of the residential property, whichever is higher na 2
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$640,000 of purchase price or market value of the residential property, whichever is higher na 3
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$500,000 of purchase price or market value of the residential property, whichever is higher na 4
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$1,500,000 of purchase price or market value of the residential property, whichever is higher na 5
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar exceeding S$3,000,000 of purchase price or market value of the residential property, whichever is higher na 6
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the first S$180,000 of purchase price or market value of the non-residential property, whichever is higher na 1
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$180,000 of purchase price or market value of the non-residential property, whichever is higher na 2
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$640,000 of purchase price or market value of the non-residential property, whichever is higher na 3
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar of the next S$500,000 of purchase price or market value of the non-residential property, whichever is higher na 4
2023-02-15 Buyer's Stamp Duty Sale & Purchase or Gift of Immovable Property na Every dollar exceeding $1,500,000 of purchase price or market value of the non-residential property, whichever is higher na 5
2011-12-08 Additional Buyer's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Entities buying any residential property Purchase price or market value, whichever is higher na 10

Columns

Column Type Categorical
From Date (YYYY-MM-DD) No
Type of Stamp Duty Text Yes
Type of Document Text Yes
Type of Transaction Text Yes
Duty Levied On Text No
Amount of Duty Text Yes
Rate of Duty Text No