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Duty Rates for Additional Conveyance Duties

Updated 3 months ago

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%
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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 November 22, 2024 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)

Dataset usage

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