租赁、按揭及股份转让印花税税率
简介
新加坡税务局公布的租赁印花税、按揭印花税及股份转让印花税税率表，适用期为2003年至2017年11月。字段含文件类型、租期、计税基础、税额、税率及上限。律师、产权交易及房产分析人员可据此估算租约与按揭文书税负。官方说明年平均租金等对价不超过1,000新元的租约可豁免印花税。
官方简介
不动产租约/租赁年平均租金及其他对价按全年计算不超过1,000新元者，可豁免印花税。
- 最近更新
- 覆盖范围
- 2003-01-01 – 2017-11-03
- 行数
- 10
- 列数
- 7
数据
| From | Type of Document | Lease Term | Duty Levied On | Amount of Duty | Rate of Duty | Maximum Amount of Duty |
|---|---|---|---|---|---|---|
| 2003-01-01 | Mortgage of Immovable Property or Stocks & Shares | na | Every S$1,000 or part thereof of amount of facilities granted | 4 | na | 500 |
| 2014-02-22 | Mortgage of Immovable Property or Stocks & Shares | na | Amount of facilities granted | na | 0.4 | 500 |
| 2003-01-04 | Tenancy/ Lease of Immovable Property | Not exceeding 1 year | Every S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000 | 1 | na | na |
| 2003-01-04 | Tenancy/ Lease of Immovable Property | Exceeding 1 year but not exceeding 3 years | Every S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000 | 2 | na | na |
| 2003-01-04 | Tenancy/ Lease of Immovable Property | Exceeding 3 years or any indefinite term | Every S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000 | 4 | na | na |
| 2014-02-22 | Tenancy/ Lease of Immovable Property | Not exceeding 4 years | Total Rent and Other Consideration for the period of the lease, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000 | na | 0.4 | na |
| 2014-02-22 | Tenancy/ Lease of Immovable Property | Exceeding 4 years or for any indefinite term | 4 x Average Annual Rent and Other Consideration for the period of the lease, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000 | na | 0.4 | na |
| 2003-01-01 | Transfer or Gift of Shares | na | Every S$100 or part thereof of purchase price or net asset value of the share, whichever is higher | 0.2 | na | na |
| 2014-02-22 | Transfer or Gift of Shares | na | Purchase price or net asset value of the share, whichever is higher | na | 0.2 | na |
| 2017-11-03 | Sale & Purchase of Shares | na | Purchase price or net asset value of the share, whichever is higher | na | 0.2 | na |
字段
| 字段 | 类型 | 分类字段 |
|---|---|---|
| From | Date (YYYY-MM-DD) | 否 |
| Type of Document | Text | 否 |
| Lease Term | Text | 否 |
| Duty Levied On | Text | 否 |
| Amount of Duty | Text | 否 |
| Rate of Duty | Text | 是 |
| Maximum Amount of Duty | Text | 是 |