How to determine if a property is a residential property for Stamp Duty purpose?

A. For acquisition of a part of an entire building (e.g. building units, including those under construction), the permitted use is Residential or for mixed purposes, one of which is residential, at the date of purchase or acquisition. Please refer to Table 1 below for details.

B. For acquisition of a vacant land or an entire building with land, it depends on the zoning of the land under the Master Plan, at the date of purchase or acquisition. Please refer to Table 2 below for details. 

 

The component of the property that is not deemed attributable to residential purposes would be considered as non-residential property.

ABSD rates and BSD rates for residential properties will apply on the residential component of the property acquired. For the non-residential component, BSD non-residential rates are applicable.

A. For acquisition of a part of an entire building (e.g. building units, including those under construction)

 Table 1

 Permitted Use1 at Date of Purchase or Acquisition   Component of the property deemed as  
ResidentialNon-residential
For solely2 residential use  100% -
For mixed-use (e.g. HDB shop with living quarter), one of which is for residential useThe part permitted for residential useThe part permitted for non-residential use
Any other non-residential permitted use -100% 

1 Permitted use means :-

  1. A use permitted by a Written Permission given under section 14(4) of Planning Act other than that given for a period of 10 years or less i.e.exclude temporary permission granted by the Competent Authorities for change of use
  2. A use authorised by a notification under section 21(6) of Planning Act; or
  3. Such use, being an existing use of the building or part thereof and not being the subject of a written permission given under section 14 of the Planning Act or a notification under section 21(6) of that Act, was a use to which the building or part thereof was put on 1st February 1960, and the building or part thereof has not been put to any other use since that date

To find out the permitted use of a property, you can:

  • Approach the developer or the property owner for the latest Written Permission (WP) and the plans approved under the WP; or
  • Check the approved use via URA's Electronic Development Register (free). This is an electronic repository for information on all Written Permissions granted or rejected by URA from 1995; or
  • Submit an Enquiry on Approved Use of Premises at  URA e-Services portal. There is a search fee of $50 per property unit in a building; or
  • Apply to URA for a Requisition for Planning Records (using Form DC15). There is a search fee of $100 per record and a document fee of $25 for each copy of approved plan.

2 Includes permitted use which allows for interchangeable uses, one of which is residential (e.g. dual office/ residential use).

B. For acquisition of vacant land or entire building with land

 Table 2

Zoning   Component of the property deemed as  
ResidentialNon-residential
Residential 100% of the gross floor area ("GFA")    

-
Residential/ Institutional 
White
Commercial & Residential 60% of the GFA40% of the GFA
Residential with Commercial at first storey Total GFA less the minimum GFA which must be set aside for commercial uses under the Master Plan.Minimum GFA set aside for commercial use
Any other zoning e.g. Hotel, Commercial, Business Park-100% of the GFA


BSD remission (by way of the difference of the BSD rates for residential and non-residential properties) may apply for certain scenarios.


ABSD remission may apply to development sites subject to conditions.

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