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Economy

Duty Rates for Seller's Stamp Duty

Data from Feb 2010 to Mar 2017Updated 17 days 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

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

About this dataset

Contact

tan_pei_ting@iras.gov.sghoong_sook_ying@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)

Dataset usage

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