额外买方印花税（ACD）税率简表
这份数据说明了什么
由 Inland Revenue Authority of Singapore 发布。 共 96 条记录。 字段包括 From, Type of Document, Holding Period, Definition of Underlying Property（共 7 列）。 时间范围：2017-03-11 至 2025-07-04。 最近更新：2025-09-09。
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 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 |
预览显示 10 行、7 列。完整数据请使用表格搜索或下载 CSV。
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 |