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Stamp Duties Rates before 22 Feb 2014

Buyer’s Stamp Duty (BSD) is computed based on the actual price or market value of the property, whichever is higher.

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Buyer’s Stamp Duty (BSD)

BSD is computed based on the actual price or market value of the property, whichever is higher.

Actual Price or Market Value of the PropertyBSD Rates
Every $100 or part thereof of the first $180,000$1.00
Every $100 or part thereof of the next $180,000$2.00
Thereafter, every $100 or part thereof$3.00

 

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Lease Duty

Average Annual Rent (AAR)1Lease Duty Rates
AAR does not exceed $1,000Exempted
AAR exceeds $1,000
Lease period up to one yearEvery $250 or part thereof of the AAR$1
Lease period of more than one year and up to three years$2
Lease period of more than three years or for any indefinite term$4

 1AAR refers to the higher of the average annual contractual or annualised market rent and includes other considerations such as payments for:

  • Advertising and Promotion charge
  • Furniture / Fittings charge
  • Maintenance charge
  • Service charge
  • Any other charges, excluding GST charges
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Mortgage Duty

 Mortgage Duty Rates 
MortgageBased on the amount of facilities granted on mortgage of property or stock or shares  
  • Every $1,000 or part thereof
   

$4.00

(subject to a maximum duty of $500)

Equitable Mortgage

$2.00

(subject to a maximum duty of $500)

Variation to Mortgage

$4.00

(subject to a maximum duty of $500)

Transfer, Assignment or Disposition of any Mortgage or DebentureEvery $1,000 of the amount transferred, assigned or disposed, inclusive of interest which is in arrears

$2.00

(subject to a maximum duty of $500)

 

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Share Transfer Duty

Share Transfer Duty is computed based on the actual price or value of the shares, whichever is higher.

 Actual Price or Value of the Shares Share Transfer Duty Rate
Every $100 or part thereof    $0.20

 

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