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

A. For acquisition or disposal 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 acquisition or disposal – Please refer to Table 1 below for details.


B. For acquisition or disposal of a vacant land or an entire building with land, it depends on the zoning of the land under the Master Plan (and not the permitted use of the property), at the date of acquisition or disposal – Please refer to Table 2 below for details.
  
ABSD rates, BSD rates and SSD rates for residential properties will apply on the residential component of the property acquired or disposed of.


On the other hand, the BSD rates for non-residential properties will apply on the acquisition of the non-residential component of the property. If industrial properties are disposed of, the SSD rates for industrial properties will apply.

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

 Table 1

 Permitted Use1 as at Date of Purchase or Acquisition or Disposal Zoning under Master Plan Component of the property attributable to
ResidentialNon-residential
For solely2 residential use 

 

 

          Any 
 

 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 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/ buy the information from URA’s e-Services on Development Control (please note that a search fee/plan purchase fee may apply in some of URA’s e-Services):
    • Search the Development Register (Planning Decisions). This is an electronic repository for information on all Written Permissions granted or rejected by URA from year 2000; or
    • Enquiry on Approved Use of Premises. This e-service allows you to find out the approved use of a premise/unit in a building.
    • Buy Planning Records (DC15). This e-service allows you to buy planning records like the certified true copy of Grant of Written Permission/Refusal of Written Permission in hardcopy. 

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

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

 Table 2

Zoning under Master Plan Component of the property deemed attributable to 
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.