ADDITIONAL BUYER STAMP
DUTY
(ABSD)
额外买方印花税
|
On / After 06 July 2018
|
SINGAPORE
CITIZEN
|
SINGAPORE PERMANENT
RESIDENTS
|
FOREIGNERS
|
| |
新加坡公民
|
新加坡永久居民
|
外国人
|
|
1st
Property
|
No
ABSD
|
5%
ABSD
|
20%
ABSD
|
|
2nd
Property
|
12%
ABSD
|
15%
ABSD
|
20%
ABSD
|
|
3rd
Property
|
15% ABSD
|
15%
ABSD
|
20%
ABSD
|
ABSD Is to be paid in addition to the normal BSD
CALCULATION OF STAMP DUTY FOR SINGAPORE CITIZEN
(SC)
1st Property
Purchase Price = $1,000,000
Normal Buyer Stamp Duty = $24,600
ABSD – Not Applicable
Total Stamp Duty = $24,600
2nd
Property
Purchase Price = $1,000,000
Normal Buyer Stamp Duty = $24,600
ABSD @ 12% =
$120,000
Total Stamp Duty = $144,600
CALCULATION OF STAMP DUTY
FOR
SINGAPORE PERMANENT RESIDENT (SPR)
1st Property
Purchase Price = $1,000,000
Normal Buyer Stamp Duty = $24,600
ABSD @ 5% =
$50,000
Total Stamp Duty = $74,600
2nd
Property
Purchase Price = $1,000,000
Normal Buyer Stamp Duty = $24,600
ABSD @ 15% =
$150,000
Total Stamp Duty = $174,600
REFUND OF ABSD
(退还额外买方印花税)
Refund of ABSD is allowed when a married couple with a SC
spouse co-purchase a second property and sell their first property within 6 months of the
date of the purchase / TOP / CSC, whichever is applicable
REMISSION OF
ABSD
(豁免额外买方印花税)
A remission of ABSD is allowed in
the situation where it is a first property purchase by
a married couple with one SC
spouse
- SC + SPR married couple purchasing a first property
together
- SC + FR married couple purchasing
a first property together
No ABSD is payable in the above scenarios
How To Avoid
ABSD
Decoupling
Buying through a
trust
We are Developer's Sale Team
No Commission Required
我们是开发商的销售团队
免佣金
|