Stamp Duty Guide
What Counts as Residential Property for Stamp Duty?
BSD, ABSD and SSD rates depend heavily on whether a property is "residential" in IRAS's eyes, and the test is not what you plan to do with it. For a unit in a building, it is the permitted use. For land and whole buildings, it is the zoning. Mixed-use properties get split. Here is how the test works.
Two tests, depending on what you buy
A. A unit in a building (including under construction)
IRAS looks at the permitted use at the date of acquisition or disposal:
| Permitted use | Treated as |
|---|---|
| Solely residential (including uses that allow interchangeable use, one of which is residential, such as dual office/residential) | 100% residential |
| Mixed use, one of which is residential (for example, an HDB shop with living quarters) | The part permitted for residential use is residential; the rest is non-residential |
| Any other non-residential use | 100% non-residential |
"Permitted use" generally means a use allowed by Written Permission under the Planning Act, excluding temporary permission granted for 10 years or less, or use authorised by notification, or certain existing uses from 1 February 1960. To find the permitted use, you can ask the developer or owner for the latest Written Permission and approved plans, or use URA's development control e-services, such as the Development Register search or the Enquiry on Approved Use of Premises (fees may apply).
B. Vacant land or a whole building with land
The test is the zoning under the Master Plan at the date of acquisition or disposal, not the permitted use:
| Zoning | Residential component | Non-residential component |
|---|---|---|
| Residential, or Residential/Institutional, or White | 100% of gross floor area (GFA) | — |
| Commercial & Residential | 60% of GFA | 40% of GFA |
| Residential with Commercial at first storey | Total GFA less the minimum set aside for commercial use | Minimum GFA set aside for commercial use |
| Any other zoning (hotel, commercial, business park) | — | 100% |
What this changes
- BSD, ABSD and SSD rates for residential property apply to the residential component. The non-residential component pays BSD at the non-residential rates, which top out at 5% rather than 6%. See the BSD guide.
- For industrial property disposals, separate SSD rates for industrial property apply.
- IRAS's BSD page gives an example where a $22 million "Commercial and Residential" site is split 60/40, valued by a professional valuer, with the two parts taxed at their own rates.
- IRAS also counts an HDB shop with living quarters or a shophouse with a portion permitted for residential use as a residential property when counting properties for ABSD. See the ABSD guide.
- Residential classification also affects HDB eligibility: HDB treats houses, buildings and land under residential zoning, ECs and mixed-use developments with a residential component as private residential property. See HDB owners buying private property.
Practical checks before you buy
- Confirm the permitted use of the unit from the Written Permission, not from a listing or a lease.
- For land, confirm the Master Plan zoning for the exact date of your transaction, since it can change.
- If it is mixed use, ask your lawyer how the components will be valued and apportioned.
- Remember that a temporary change of use (for example, a temporary childcare use of a residential property) does not change the classification when it is only temporary; IRAS's FAQ says a property used as a child care centre under a temporary permitted use is still residential.
FAQ
How does IRAS decide if my property is residential?
For units in a building, by permitted use. For vacant land or whole buildings with land, by Master Plan zoning. Both are assessed at the date of acquisition or disposal.
What if my property is mixed use?
The residential part is taxed at residential rates and the non-residential part at non-residential rates, for a unit such as an HDB shop with living quarters.
How is a Commercial & Residential site treated?
60% of the gross floor area is deemed residential and 40% non-residential, with the values determined by a professional valuer.
Does a temporary use change the classification?
IRAS says a residential property used temporarily for a purpose such as a child care centre is still treated as residential, where the use is only a temporary permitted use.
Where do I find the permitted use of a unit?
On the property's Written Permission, or through URA's development control e-services.
Related guides
- Stamp Duty Refund When a Property Purchase Falls Through
- Stamp Duty Deadlines, Late Penalties and Mortgage Duty
- Stamp Duty Relief: Family and Divorce Transfers
Figures current as of October 2026, from IRAS pages. Classification depends on the exact permitted use or zoning on the transaction date; this guide cannot determine the classification of any specific property. It is general information only and is not legal or tax advice. Ask your lawyer to confirm before you commit.
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