Reviewed September 2026. Tax rates, effective dates, definitions, remissions and ownership rules change. This is general information, not legal, tax, immigration or financial advice.
Start with status, entity and property type
A foreign buyer's position can differ by citizenship, residency, treaty treatment, ownership vehicle, number of properties and whether the property is residential, commercial or mixed use. Do not apply a headline rate before classifying the buyer and asset correctly.
Version every calculation
- Record the transaction date and the current IRAS BSD, ABSD and SSD rules.
- Confirm purchaser status, beneficial ownership and any remission conditions.
- Check whether approval under Singapore's foreign-property ownership framework is required.
- Include legal, financing, valuation, property-tax and ownership-structure costs.
- Obtain advice on cross-border tax, estate planning and currency exposure.
Use IRAS's current property stamp-duty guidance and SLA's foreign ownership of property guidance. Rates or examples from an older article date must not be treated as current. Request a current property comparison, then obtain qualified legal and tax advice before committing.