額外買方印花稅全面增加5%到7%

首先，對於私人住宅，政府決定對外國買家的額外買方印花稅從10%增加至15%；購買首個組屋或私人住宅的新加坡永久居民(PR)也須支付5%的買方印花稅，此前無須支付，購買兩套或以上房屋的新加坡永久居民(PR)需支付的稅費由3%提高到10%。
　　三套或以上購房者，借款比例不能超過工資的40%，如果借款時間超過 30年，或延續至貸款者65歲後，借款比例不得超過工資收入20%。

  1. 2013新加坡房地產降溫措施
  2. 新加坡最新房產降溫措施的影響

 

 
/ 第一套房產 第二套房產 第三套房產
外國人 房價3%+額外15% 房價3%+額外15% 房價3%+額外15%
新加坡永久居民(PR) 房價3%+額外5% 房價3%+額外10% 房價3%+額外10%
新加坡公民 房價3% 房價3%+7% 房價3%+額外10%

 

購房貸款比例被收緊

其次，購買房屋的貸款比例也被收緊。例如，對於非首次購房者，首付比例從之前的10%增加至25%，二次購房借款比例不許超過工資收入的50%，如果 借款時間超過30年，或延續至貸款者65歲後，借款比例不得超過工資收入的30%。
　　三套或以上購房者，借款比例不能超過工資的40%，如果借款時間超過 30年，或延續至貸款者65歲後，借款比例不得超過工資收入20%。

  1. 首推賣家印花稅 新加坡四大措施打壓樓市
  2. 新加坡4年內第7次調控房價 購房者需多繳印花稅

 

 
/ 第一套房產 第二套房產 第三套房產或以上
個人貸款 80%或60%* 50%或30%* 40%或20%*
最少首付 5%（貸款80%）
10%（貸款60%）		 25% 25%
非個人貸款 20% 20% 20%

 

Buyer Stamp Duty (BSD) on Purchase of Residential Properties

Stamp Duty Based on the Purchase Price or Market Value, whichever is higher

Every $100 or part thereof of the first $180,000 $1
Every $100 or part thereof of the next $180,000 $2
Every $100 or part thereof of the remainder $3

 

Additional Buyer Stamp Duty (ABSD) on Purchase of Residential Properties

From 12 Jan 2013, buyers or transferees who are :

a)      Foreigner and entities* would have to pay ABSD of 15% on the purchase or acquisition of any residential property.

b)       (i)   Singapore PR would have to pay ABSD of 5% on the purchase or acquisition of their first residential property.

          (ii)  Singapore PR who already own# 1 or more residential properties would have to pay ABSD of 10% on the purchase or acquisition of another residential property.

c)        (i)  Singapore Citizen who already own# one residential property would have to pay ABSD of 7% on the purchase or acquisition of the second residential property.

           (ii) Singapore Citizen who already own# two or more residential properties would have to pay ABSD of 10% on the purchase or acquisition of another residential property.

# Whether owned wholly, partially or jointly with others.

* Entity means a person who is not an individual, and includes an unincorporated association, a trustee for a collective investment scheme when acting in that capacity, a trustee-manager for a business trust when acting in that capacity and, in a case where the property conveyed, transferred or assigned is to be held as partnership property, the partners of the partnership whether or not any of them is an individual.

The ABSD is payable by affected buyers at fixed rates on the actual price paid or market value of the property whichever is the higher.

Buyer Stamp Duty (BSD) continues to be payable by all property buyers.

 

Seller Stamp Duty (SSD) - Residential

On 13 January 2011, the Government announced the extension of the holding period for imposition of SSD on residential properties from 3 years to 4 years based on new rates.

The new SSD rates will be imposed on residential properties which are acquired (or purchased) on or after 14 January 2011 and disposed of (or sold) within 4 years of acquisition, as follows :

  • Holding period of 1 year : 16% of price or market value, whichever is higher
  • Holding period of 2 years : 12% of price or market value, whichever is higher
  • Holding period of 3 years : 8% of price or market value, whichever is higher
  • Holding period of 4 years : 4% of price or market value, whichever is higher

** Properties acquired before 20 Feb 2010 will not be subject to SSD.

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