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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.
(Null) | (Null) Conveyance of Equity Interest in Property-Holding Entities Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities | (Null) Within 3 years | (Null) paragraph (a) of the definition of "underlying property" in s23(21) paragraph (b) of the definition of "underlying property" in s23(21) | (Null) Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE Market value of the underlying residential property of the PHE Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE | (Null) U/V x W [(U/V x Y) + P] x W [(U/V x W1 x X) + (U/V x W2)] {[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]} | (Null) 1 2 3 4 |
2017-03-11 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 PHE | U/V x W | 1 |
2017-03-11 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 PHE | U/V x W | 2 |
2017-03-11 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 PHE | U/V x W | 3 |
2017-03-11 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (a) of the definition of "underlying property" in s23(21) | Market value of the underlying residential property of the PHE | U/V x W | Z |
2017-03-11 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 |
2017-03-11 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 |
2017-03-11 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 |
2017-03-11 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 |
2018-02-20 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 PHE | U/V x W | 1 |
2018-02-20 | Conveyance of Equity Interest in Property-Holding Entities | na | paragraph (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 PHE | U/V x W | 2 |
No results found
From | from | Date (YYYY-MM-DD) | - | Date of Purchase / Acquisition if there is a Holding Period |
Type of Document | document_type | Text | - | - |
Holding Period | holding_period | Text | - | "na" : Data not available or not applicable |
Definition of Underlying Property | underlying_property_definition | Text | - | - |
Duty Levied On | duty_levied_on | Text | - | - |
Formula of Duty | duty_formula | Text | - | - |
Rate of Duty | duty_rate | Text | - | Percentages are expressed as a value over 100, i.e. "100" represents 100% |
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())
This dataset can be reused and cited in research publications.
24 Nov 2017
Free forever for personal or commercial use, under the Open Data Licence.