PROGRESSIVE PAYMENT Calculation for根据建筑进程付款计算:

† 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 5%-SPR 1st ppty | 12%-S'porean 2nd ppty | 15%-S'porean & SPR subsequent ppty | 20%-Foreigner⁑ | 25%-Entities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%

⁑ 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。