Source: IRAS
1st Purchase | 2nd Purchase | 3rd & Subsequent Purchase | |
---|---|---|---|
Singapore Citizens* | 0% | 12% | 15% |
Permanent Residents | 5% | 15% | 15% |
Foreigners | 20% | 20% | 20% |
Entities | 25% | 25% | 25% |
1) Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland
2) Nationals of the United States of America