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Dataset: Duty Rates for Additional Conveyance Duties
Data from Mar 2017 to Jul 2025
Last updated: 09 Sep 2025, 19:03 SGT
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.
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)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
Title | Column name | Data type | Unit of measure | Description |
|---|---|---|---|---|
| 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.