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.
Conveyance of Equity Interest in Property-Holding Entities50.0%
Conveyance of Equity Interest in Entities with Ownership Interest in Property-Holding Entities50.0%
(Null)91.7%
Within 3 years4.2%
Within 4 years4.2%
(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%
Market value of the underlying residential property of the PHE12.5%
Every dollar of the next S$180,000 of market value of the underlying residential property of the PHE12.5%
Every dollar of the first S$180,000 of market value of the underlying residential property of the PHE12.5%
Every dollar of the next S$640,000 of market value of the underlying residential property of the PHE8.3%
(Null)0.0%
U/V x W22.9%
[(U/V x Y) + P] x W22.9%
[(U/V x W1 x X) + (U/V x W2)]22.9%
{[[(U/V x Y) + P] x W1 x X] + [[(U/V x Y) + P] x W2]}22.9%
(Null)0.0%
112.5%
212.5%
312.5%
48.3%
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
Analyse this dataset with Colab Notebook
1. Copy this dataset ID: d_9637a2ebbc915c12d49b5e60068d6e84
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.