额外买方印花税（ACD）税率简表
简介
税务局公布的住宅物业控股实体额外买方印花税（ACD）简化税率表，约2017年3月至2025年7月，含文件类型、持有期、底层物业定义、计税对象、公式与税率。物业税务人员可快速查阅，正式申报须参阅IRAS电子税务指南完整规定。
官方简介
本表为简化版本。详情请参阅IRAS电子税务指南《住宅物业控股实体额外买方印花税（ACD）》。
- 最近更新
- 覆盖范围
- 2017-03-11 – 2025-07-04
- 行数
- 96
- 列数
- 7
数据
| 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 |
字段
| 字段 | 类型 | 分类字段 |
|---|---|---|
| From | Date (YYYY-MM-DD) | 否 |
| Type of Document | Text | 是 |
| Holding Period | Text | 是 |
| Definition of Underlying Property | Text | 是 |
| Duty Levied On | Text | 是 |
| Formula of Duty | Text | 是 |
| Rate of Duty | Text | 是 |