Definition of Residential Property

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

A. For building units (including those under construction), the permitted use is Residential at the date of sale or disposal.

B. For vacant land or entire building with land, it depends on the zoning of the land under the Master Plan, at the date of sale or disposal. 

A. Building Units (including those under construction)

Where the permitted use1 at the date of sale or disposal is residential, SSD will be payable.

 Permitted Use of Building Unit at Date of Sale or Disposal Land Use Zoning  SSD Liability
Residential  Any Yes
Non-residential e.g. commercial, industrial and institutional Any No

 1 Permitted use means :-

a.   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

b.   A use authorised by a notification under section 21(6) of Planning Act; or

c.   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.

B. Vacant Land or Entire Building with Land

SSD will be payable for land that has been zoned in the Master Plan as follows:

  • 'Residential'
  • 'Residential with Commercial at First Storey'
  • 'Commercial & Residential'
  • 'Residential/ Institutional'
  • 'White'

Refer to Table 1 below on how SSD applies to different types of zoning. 

Table 1: Zoning under Master Plan
  Zoning  SSD Liability
 A Residential Yes, 100% of gross floor area
 B  Residential with Commercial at First Storey Yes, total gross floor area less the minimum gross floor area which must be set aside for commercial uses under the Master Plan
 C  Commercial & ResidentialYes, 60% of gross floor area
 D White Yes, 100% of gross floor area
 E Residential/ Institutional Yes, 100% of gross floor area
 F Non-residential e.g. Hotel, Commercial, Business Park, Business 1 and Business 2, B1-White, B2-White and BP-White No

 

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