Note:注释：
1) ABSD payable from 27 April 2023: SPR 1st🏠-5% 2nd🏠-30% 3rd🏠& after-35% | S'porean 2nd🏠-20% 3rd🏠& after-30% | Foreigner✤ 60% | Entities 65% (Plus additional 5% for Housing Developers, non-remittable)从4月27日2023起需缴额外买方印花税：永久居民第一🏠-5% 第二🏠-30% 第三与之后🏠-35%| 新加坡公民第二🏠-20% 第三与之后🏠-30% | ✤外国人-60% | 实体-65% (开发商加5%)
ABSD payable from 16 December 2021: SPR 1st🏠-5% 2nd🏠-25% 3rd🏠& after-30% | S'porean 2nd🏠-17% 3rd🏠& after-25% | Foreigner✤ 30% | Entities 35% (Plus additional 5% for Housing Developers, non-remittable)从12月16日2021起需缴额外买方印花税：永久居民第一🏠-5% 第二🏠-25% 第三与之后🏠-30%| 新加坡公民第二🏠-17% 第三与之后🏠-25% | ✤外国人-30% | 实体-35% (开发商加5%)
ABSD 5%-SPR 1st ppty | 12%-S'porean 2nd ppty | 15%-S'porean & SPR subsequent ppty | 20%-Foreigner✤ | 25%-Entities (Plus additional 5% for Housing Developers, non-remittable)额外买方印花税：永久居民第一房产-5% | 新加坡公民第二房产-12% | 新加坡公民与永久居民随后房产-15% | ✤外国人-20% | 实体-25% (开发商加5%)
✤ Citizens of the USA, Citizens & Permanent Residents of Switzerland, Liechtenstein, Norway and Iceland shall be treated the same as Singapore Citizens due to FTA agreement.基于自由贸易协定（FTA），凡美国公民、瑞士、列支敦士登、挪威、冰岛的公民和永久居民都享有和新加坡公民在印花税务上同等的待遇。
†W.e.f. 15 February 2023, BSD for residential properties to increase from 4% to 5% for the portion of the value between $1.5-$3 million and 4% to 6% in excess of $3 million.从2月15日2023起，凡屋价S$1.5M-S$3M的差额，私宅买方印花税将从4%增至5%，而$3M以上的差额则增至6%。
2) The comparisons are based purely on the total stamp duties payable for each scenario. There may be other factors constitute to the best option. For more detailed discussion, please contact us at +65 6100 1170 or send your enquiry to以上个方案是以总印花税为主要考量因素。如有其他的疑问，请致电+65 6100 1170与我们联系，或将您的询问发送至 +65 9066 6966
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