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.

Scam alert

Government officers will never ask you to send money or share your details over the phone. When unsure, hang up and call Scamshield at 1799.

Waitlist for API key is now open. Register here for higher rate limits, priority support and maintenance notifications. Rate limits will be rolled out from 1 September 2025 onwards.

LTA real-time datasets will be unavailable on 6 July 2025, 12:00 AM – 8:00 AM due to scheduled maintenance of LTA Datamall. For further queries reach out to support@data.gov.sg.

Duty Rates for Additional Conveyance Duties

Duty Rates for Additional Conveyance Duties

Last updated: 03 Sep 2024, 16:25 SGT

IRAS (Inland Revenue Authority of Singapore)

This table is a simplified version. For more information, please refer to IRAS e-Tax Guide on Stamp Duty: Additional Conveyance Duties (ACD) On Residential Property-Holding Entities.

Data explorer

DutyRatesforAdditionalConveyanceDuties.csv (92 rows, 27.5 KB)

From
Date (YYYY-MM-DD)
Type of Document
Text
Holding Period
Text
Definition of Underlying Property
Text
Duty Levied On
Text
Formula of Duty
Text
Rate of Duty
Text
(Null)0.0%
(Null)0.0%
Conveyance of Equity Interest in Property-Holding Entities50.0%
Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities50.0%
(Null)95.7%
Within 3 years4.3%
(Null)0.0%
paragraph (a) of the definition of "underlying property" in s23(21)50.0%
paragraph (b) of the definition of "underlying property" in s23(21)50.0%
(Null)0.0%
Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE13.0%
Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE13.0%
Market value of the underlying residential property of the PHE8.7%
Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE8.7%
(Null)0.0%
U/V x W23.9%
[(U/V x Y) + P] x W23.9%
[(U/V x W1 x X) + (U/V x W2)]23.9%
{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}23.9%
(Null)0.0%
113.0%
213.0%
313.0%
48.7%
2017-03-11Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (a) of the definition of "underlying property" in s23(21)Every dollar of the first S$180,000 of market value of the underlying residential property of the PHEU/V x W1
2017-03-11Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (a) of the definition of "underlying property" in s23(21)Every dollar of the next S$180,000 of market value of the underlying residential property of the PHEU/V x W2
2017-03-11Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (a) of the definition of "underlying property" in s23(21)Every dollar exceeding S$360,000 of market value of the underlying residential property of the PHEU/V x W3
2017-03-11Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (a) of the definition of "underlying property" in s23(21)Market value of the underlying residential property of the PHEU/V x WZ
2017-03-11Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (b) of the definition of "underlying property" in s23(21)Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE[(U/V x W1 x X) + (U/V x W2)]1
2017-03-11Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (b) of the definition of "underlying property" in s23(21)Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE[(U/V x W1 x X) + (U/V x W2)]2
2017-03-11Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (b) of the definition of "underlying property" in s23(21)Every dollar exceeding S$360,000 of market value of the underlying residential property of the PHE[(U/V x W1 x X) + (U/V x W2)]3
2017-03-11Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (b) of the definition of "underlying property" in s23(21)Market value of the underlying residential property of the PHE[(U/V x W1 x X) + (U/V x W2)]Z
2018-02-20Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (a) of the definition of "underlying property" in s23(21)Every dollar of the first S$180,000 of market value of the underlying residential property of the PHEU/V x W1
2018-02-20Conveyance of Equity Interest in Property-Holding Entitiesnaparagraph (a) of the definition of "underlying property" in s23(21)Every dollar of the next S$180,000 of market value of the underlying residential property of the PHEU/V x W2

Column legend

Title
Column name
Data type
Unit of measure
Description
FromfromDate (YYYY-MM-DD)-Date of Purchase / Acquisition if there is a Holding Period
Type of Documentdocument_typeText--
Holding Periodholding_periodText-"na" : Data not available or not applicable
Definition of Underlying Propertyunderlying_property_definitionText--
Duty Levied Onduty_levied_onText--
Formula of Dutyduty_formulaText--
Rate of Dutyduty_rateText-Percentages are expressed as a value over 100, i.e. "100" represents 100%
Google colab link
Analyse this dataset with Colab Notebook
  1. 1. Copy this dataset ID: d_9637a2ebbc915c12d49b5e60068d6e84
  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_9637a2ebbc915c12d49b5e60068d6e84"
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. (2017). Duty Rates for Additional Conveyance Duties (2024) [Dataset]. data.gov.sg. Retrieved July 5, 2025 from https://data.gov.sg/datasets/d_9637a2ebbc915c12d49b5e60068d6e84/view

About this dataset

Licence

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

Agency

IRAS (Inland Revenue Authority of Singapore)