A Singapore Government Agency Website
Official website links end with .gov.sg
Government agencies communicate via .gov.sg websites (e.g. go.gov.sg/open). Trusted websites

Secure websites use HTTPS

Look for a lock () or https:// as an added precaution. Share sensitive information only on official, secure websites.

Getting ready for the upcoming elections? Check out the new electoral boundaries in our interactive elections map.

We have upstream data provider maintenance for the real-time weather API from April 25, 2025, 6:00 PM to 10:00 PM. We apologize for the inconvenience caused.

HomeDatasets
Duty Rates for Stamp Duty

Duty Rates for Seller's Stamp Duty

Economy

Duty Rates for Seller's Stamp Duty

Updated 8 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
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_550f42aebb3392f5342a0493a2efdca3
  2. 2. Click on the button below

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 April 25, 2025 from https://data.gov.sg/datasets/d_550f42aebb3392f5342a0493a2efdca3/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgtan_pei_ting@iras.gov.sg

Created on

15 Sep 2016

Licence

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

Agency

IRAS (Inland Revenue Authority of Singapore)