{"id":36417,"date":"2018-02-20T15:33:21","date_gmt":"2018-02-20T07:33:21","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/law.com.sg\/?p=36417"},"modified":"2018-02-20T17:16:04","modified_gmt":"2018-02-20T09:16:04","slug":"buyers-stamp-duty-changes-post-budget","status":"publish","type":"post","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/law.com.sg\/law\/buyers-stamp-duty-changes-post-budget\/","title":{"rendered":"Buyer’s Stamp Duty Changes Post Budget"},"content":{"rendered":"

Increase in BSD Rate for Residential Properties<\/h3>\n

With the Budget Statement on 19 February 2018, Buyer’s Stamp Duty (BSD) for residential properties in Singapore has increased. BSD is computed based on the purchase price or market value of the property, whichever is higher.<\/p>\n

Prior to 20 Feb 2018<\/strong>, the BSD rate for all types of properties was up to 3%<\/strong>. With effect from 20 Feb 2018<\/strong>, there are differentiated BSD rates between residential and non-residential properties.<\/p>\n

The BSD rate for acquisition of residential properties on or after 20 Feb 2018<\/strong> is up to 4%.<\/p>\n

The BSD rates before and after the 2018 Budget changes are as follows:<\/p>\n\n\n\n\n\n\n\n
Before 20 Feb 2018<\/strong><\/td>\n<\/tr>\n
\u00a0Purchase Price or Market Value of the Property<\/th>\nBSD Rates<\/th>\n<\/tr>\n
\u00a0First $180,000<\/td>\n\u00a01%<\/td>\n<\/tr>\n
\u00a0Next $180,000<\/td>\n\u00a02%<\/td>\n<\/tr>\n
\u00a0Remaining Amount<\/td>\n\u00a03%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\n
\n\n\n\n\n\n\n\n\n
On or after 20 Feb 2018<\/strong><\/td>\n<\/tr>\n
Purchase Price or\u00a0Market Value of the\u00a0Property<\/th>\nBSD Rates for Residential Properties<\/th>\nBSD Rates for Non-Residential Properties<\/th>\n<\/tr>\n
\u00a0First $180,000<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1%<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 1%<\/td>\n<\/tr>\n
\u00a0Next $180,000<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a02%<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 2%<\/td>\n<\/tr>\n
\u00a0Next $640,000<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3%<\/td>\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 3%<\/td>\n<\/tr>\n
\u00a0Remaining Amount<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

Remission (Selective)<\/h3>\n
\n

Acquisition of residential properties during the transitional period<\/h4>\n

If a buyer of a residential property has been granted an Option to Purchase on or before 19 Feb 2018 and executes it on or before the earlier of the following dates:<\/p>\n

    \n
  1. 12 March 2018; or<\/li>\n
  2. date of expiry of the validity period (without any extension of the validity period or variation to the option on or after 20 Feb 2018),<\/li>\n<\/ol>\n

    the Buyer may apply to IRAS for remission to apply the BSD rates prior to 20 Feb 2018.<\/p>\n<\/div>\n

    For more remissions, please refer to the source link below.<\/div>\n
    <\/div>\n
    [Source: IRAS<\/a>]<\/div>\n","protected":false},"excerpt":{"rendered":"

    Increase in BSD Rate for Residential Properties With the Budget Statement on 19 February 2018, Buyer’s Stamp Duty (BSD) for residential properties in Singapore has increased. BSD is computed based on the purchase price or market value of the property, whichever is higher. Prior to 20 Feb 2018, the BSD rate for all types of […]<\/a><\/p>\n","protected":false},"author":1,"featured_media":13451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1868],"tags":[2543],"class_list":["post-36417","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law","tag-buyers-stamp-duty"],"yoast_head":"\nBuyer's Stamp Duty Changes Post Budget - LAW.com.sg<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/law.com.sg\/law\/buyers-stamp-duty-changes-post-budget\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Buyer's Stamp Duty Changes Post Budget\" \/>\n<meta property=\"og:description\" content=\"Increase in BSD Rate for Residential Properties With the Budget Statement on 19 February 2018, Buyer’s Stamp Duty (BSD) for residential properties in Singapore has increased. 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