IRAS
Inland Revenue Authority of Singapore
34 documents cited across 8 guides, and 7 statutory figures in the rate registry. Every link below goes to IRAS, not to a summary of it.
Statutory figures issued by IRAS
Last checked against the source on 2026-08-01.
- Buyer's Stamp Duty: the marginal residential scheduleBuyer's Stamp Duty on residential property is tiered and marginal: 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1.5 million, and 6% above S$3 million.
- ABSD for Singapore Citizens: 0%, 20%, 30%Singapore Citizens pay 0% Additional Buyer's Stamp Duty on a first residential property, 20% on a second, and 30% on a third or subsequent property.
- ABSD for Permanent Residents: 5%, 30%, 35%Singapore Permanent Residents pay 5% ABSD on a first residential property, 30% on a second, and 35% on a third or subsequent property.
- ABSD for foreigners: 60%, and the FTA exemptionForeign buyers pay 60% Additional Buyer's Stamp Duty on residential property. Nationals of the United States, Switzerland, Liechtenstein, Norway and Iceland receive Singapore-citizen treatment under free trade agreements.
- ABSD for entities and trusts: 65%Entities and trusts pay 65% Additional Buyer's Stamp Duty on residential property.
- Seller's Stamp Duty: the four-year holding windowSeller's Stamp Duty applies to residential property sold within the holding period. For property acquired on or after 4 July 2025 the window is four years at 16%, 12%, 8% and 4%; property acquired earlier uses a three-year window at 12%, 8% and 4%.
- The six-month ABSD remission windowA Singapore Citizen married couple who buy a second residential property before selling their first may apply to IRAS for remission of the ABSD paid, provided the first property is sold within six months of the second purchase completing.
Where IRAS is cited
ABSD in Singapore: the full rate table, the counting rules, and the four ways it comes back8 citations
- IRAS — Additional Buyer’s Stamp Duty (ABSD)
- IRAS — Buyer’s Stamp Duty (BSD)
- IRAS — Remission of ABSD for a Married Couple
- IRAS — Remission of ABSD (Trust)
- IRAS — Foreigners Eligible for ABSD Remission under Free Trade Agreements
- IRAS — Matrimonial Proceedings remissions
- IRAS — Seller’s Stamp Duty for Residential Property
- IRAS — Renunciation of interest in trust (s 22C)
PR and foreigner property rules: what you can buy, and what it costs4 citations
99-1 and decoupling: the arithmetic, and where IRAS draws the line5 citations
Buying property in trust for your child: the 65% question5 citations
Selling an inherited property in Singapore: the executor's roadmap3 citations
Buying or selling Singapore property while you live abroad1 citation
The NRI guide to Singapore property6 citations
- IRAS — Additional Buyer’s Stamp Duty (ABSD)
- IRAS — Foreigners eligible for ABSD remission under Free Trade Agreements
- IRAS — Property tax rates, including non-owner-occupier residential rates
- IRAS — Individual income tax rates, including the non-resident rate
- IRAS — Income from property rented out, and the 15% deemed rental expenses
- IRAS — Synthesised text of the India–Singapore double taxation agreement as modified by the MLI
Relocating from China to Singapore: pass, school, property, in that order2 citations
This list is generated from the guides at build time. Nothing on it is reproduced from IRAS — each row is the label the guide gave the document, and a link to the document itself.