(Revised on修订日期: 27 April 20234月27日2023) (Revised on修订日期: 15 February 20232月15日2023)† (Revised on修订日期: 16 December 202112月16日2021) (Revised on修订日期: 6 July 20187月6日2018)
PROGRESSIVE PAYMENT Calculation for根据建筑进程付款计算:
* The minimum cash downpayment depends on the buyer's existing bank loan commitments. Please refer to Bank Loan Guide for more info. 最低现金首付取决于买方的银行贷款资料，请参阅银行借贷指南。
† 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%。 BSD for residential properties to increase from 3% to 4% w.e.f. 20 February 2018, for the portion of the value that is >$1 million.从2月20日2018起，凡屋价S$1M以上的差额，私宅买方印花税将从3%增至4%。
‡ 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。
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