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Duty Rates for Seller's Stamp Duty

Updated 3 months ago

IRAS (Inland Revenue Authority of Singapore)

Data explorer

DutyRatesforSellersStampDuty.csv (22 rows, 6.1 KB)

From
Date (YYYY-MM-DD)
Type of Stamp Duty
Text
Type of Document
Text
Holding Period
Text
Duty Levied On
Text
Amount of Duty
Text
Rate of Duty
Text
(Null)0.0%
(Null)0.0%
Residential Seller's Stamp Duty86.4%
Industrial Seller's Stamp Duty13.6%
(Null)0.0%
Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes86.4%
Sale & Purchase or Gift of Industrial Immovable Property13.6%
(Null)0.0%
Within 1 year40.9%
Exceeding 1 year but not exceeding 2 years27.3%
Exceeding 2 years but not exceeding 3 years27.3%
Exceeding 3 years but not exceeding 4 years4.5%
(Null)0.0%
Purchase price or market value, whichever is higher45.5%
Thereafter, every S$100 or part thereof of purchase price or market value, whichever is higher18.2%
Every S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher18.2%
Every S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher18.2%
(Null)45.5%
(Null)54.5%
2010-02-20Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesWithin 1 yearEvery S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher1na
2010-02-20Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesWithin 1 yearEvery S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher2na
2010-02-20Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesWithin 1 yearThereafter, every S$100 or part thereof of purchase price or market value, whichever is higher3na
2010-08-30Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesWithin 1 yearEvery S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher1na
2010-08-30Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesWithin 1 yearEvery S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher2na
2010-08-30Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesWithin 1 yearThereafter, every S$100 or part thereof of purchase price or market value, whichever is higher3na
2010-08-30Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesExceeding 1 year but not exceeding 2 yearsEvery S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher0.67na
2010-08-30Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesExceeding 1 year but not exceeding 2 yearsEvery S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher1.33na
2010-08-30Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesExceeding 1 year but not exceeding 2 yearsThereafter, every S$100 or part thereof of purchase price or market value, whichever is higher2na
2010-08-30Residential Seller's Stamp DutySale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposesExceeding 2 years but not exceeding 3 yearsEvery S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher0.33na

Column legend

Title
Column name
Data type
Unit of measure
Description
FromfromDate (YYYY-MM-DD)-Date of Purchase/ Acquisition
Type of Stamp Dutystamp_duty_typeText--
Type of Documentdocument_typeText--
Holding Periodholding_periodText--
Duty Levied Onduty_levied_onText--
Amount of Dutyduty_amountText-Unit of Measure: S$ "na" : Data not available or not applicable
Rate of Dutyduty_rateText-Numeric (Percentage) "100" represents 100% "na" : Data not available or not applicable
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Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

import requests
          
dataset_id = "d_550f42aebb3392f5342a0493a2efdca3"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Citation

This dataset can be reused and cited in research publications.

Inland Revenue Authority of Singapore. (2016). Duty Rates for Seller's Stamp Duty (2024) [Dataset]. data.gov.sg. Retrieved November 22, 2024 from https://data.gov.sg/datasets/d_550f42aebb3392f5342a0493a2efdca3/view

About this dataset

Licence

Free forever for personal or commercial use, under the Open Data Licence.

Agency

IRAS (Inland Revenue Authority of Singapore)

Dataset usage

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