- 原文名稱
- Additional Buyer's Stamp Duty (ABSD)
- 發布機關
- 新加坡財政部；國內稅務局執行
- 生效日
- 2023-04-27
- 狀態
- 現行
- 最後查證
- 2026-11-11
條文重點
- 外國人購買任何住宅，ABSD 由 30% 提高為 60%（2023-04-27 起）。
- 實體（公司）購買住宅 65%。
原文對照
原文中譯
ABSD rates from 16 Dec 2021 to 26 Apr 2023 ABSD rates on or after 27 Apr 2023 Singapore Citizens (SC) buying first residential property 1 Not applicable Not applicable SC buying second residential property 1 17% 20% SC buying third and subsequent residential property 1 25% 30% Singapore Permanent Residents (SPR) buying first residential property 1 5% 5% SPR buying second residential property 1 25% 30% SPR buying third and subsequent residential property 1 30% 35% Foreigners (FR) buying any residential property 1 30% 60%ABSD 稅率表
外國人購買任何住宅：2021-12-16 至 2023-04-26 為 30%；2023-04-27 起為 60%。
歷次變動
本頁整理法規條文，不構成法律或投資意見；以主管機關最新公告為準。