Datasets
Residential Property Policy Rates
Dated current rates and thresholds for Singapore residential-property ABSD, SSD, mortgage LTV, HDB grants, rental minimum stays, occupancy caps and lease duty, with buyer, tenant and transaction applicability kept explicit.
Residential Property Policy Rates
This dataset records headline policy rates and thresholds, not a transaction or tenancy calculator. Apply the effective date, buyer or tenant profile, ownership and loan counts, household eligibility, property type, legal interest, occupancy definition and remission rules before using a value.
Cooling-measure population bases
| Term | Meaning in this dataset | Do not confuse with |
|---|---|---|
| Buyer profile | Singapore citizen, permanent resident, foreigner, or entity for ABSD | Joint-buyer highest-profile rule; beneficial-interest splits |
| Property number | Resulting Singapore residential-property count under IRAS rules | Overseas property; HDB flat count alone |
| Stamp-duty base | Higher of consideration or market value | Net price after grants; loan principal |
| SSD vintage | Acquisition-date cohort controlling the holding-period schedule | HDB minimum occupation period; EC MOP |
| Outstanding housing loans | Count of existing housing loans before the new loan | Total debt including car loans; TDSR numerator |
Source: IRAS ABSD, IRAS SSD, MOF ABSD and LTV measures, accessed 9 August 2026. Never quote ABSD, SSD, or LTV without naming the acquisition or disposal vintage and the applicable buyer or loan profile.
ABSD for acquisitions on or after 27 April 2023
Rates apply to the higher of consideration or market value. “Property number” is the resulting Singapore residential-property count under IRAS rules; joint acquisitions generally use the highest applicable profile.
| Buyer profile | First property | Second property | Third or subsequent |
|---|---|---|---|
| Singapore citizen | 0% | 20% | 30% |
| Singapore permanent resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity | 65% | 65% | 65% |
Source: IRAS, accessed 9 Aug 2026. Effective from 27 April 2023; denominator is the higher of consideration or market value. Developer, trust, remission and qualifying free-trade-agreement cases require the detailed IRAS rules.
SSD for property acquired on or after 4 July 2025
Rates apply to the higher of disposal price or market value. The purchase-date cohort controls the schedule; earlier acquisitions can have a different holding period.
| Disposal timing after acquisition | SSD rate |
|---|---|
| Within year 1 | 16% |
| After year 1 through year 2 | 12% |
| After year 2 through year 3 | 8% |
| After year 3 through year 4 | 4% |
| After year 4 | 0% |
Source: IRAS, accessed 9 Aug 2026. Effective from 4 July 2025 for this acquisition cohort; denominator is the higher of disposal price or market value.
Standard individual bank housing-loan LTV ceilings
These are maximum ceilings for ordinary loan tenure; longer tenure or a loan extending beyond the prescribed age attracts lower limits. Credit assessment and TDSR can produce a smaller loan.
| Outstanding housing loans before new loan | Maximum LTV |
|---|---|
| None | 75% |
| One | 45% |
| Two or more | 35% |
Source: MOF, accessed 9 Aug 2026. Effective from 27 April 2023; denominator is the count of outstanding housing loans before the new loan. The prevailing TDSR threshold is 55% of gross monthly income, subject to detailed income and debt rules.
EHG for first-timer families from 20 August 2024
| Assessed average monthly household income | EHG amount |
|---|---|
| S$1,500 or less | S$120,000 |
| S$4,001–S$4,500 | S$70,000 |
| S$6,001–S$6,500 | S$40,000 |
| S$7,501–S$8,000 | S$20,000 |
| S$8,501–S$9,000 | S$5,000 |
| Above S$9,000 | S$0 |
This is a selected view of the full S$500-banded schedule. It does not establish eligibility; employment, first-timer, household, property and remaining-lease conditions apply. Source: HDB, accessed 8 Aug 2026.
Residential rental thresholds — current at 8 August 2026
These rules use different denominators. HDB's table counts tenants or total occupants depending on the rental mode, while URA's private-property cap is expressed in unrelated persons. Do not compare the numbers without preserving that distinction.
| Rule | Property / population | Current value or threshold | Applicability |
|---|---|---|---|
| Minimum rental period | HDB flat or bedroom | 6 months per tenant | Open-market HDB rental |
| Maximum HDB approval period | All tenants Singaporean or Malaysian | 3 years | Per approval/application |
| Maximum HDB approval period | At least one non-Malaysian non-citizen tenant | 2 years | Per approval/application |
| HDB Non-Citizen Quota | Whole-flat rental involving non-Malaysian non-citizen(s) | 8% neighbourhood; 11% block | Does not apply to bedroom rental; Malaysians excluded from quota |
| HDB maximum tenants / occupants | 1- and 2-room flat | 4 | Current HDB rental table |
| HDB maximum tenants / occupants | 3-room flat | 6 | Current HDB rental table |
| HDB maximum tenants / occupants | 4-room or larger flat | 8 through 31 Dec 2028; 6 for rental periods extending beyond that date | Current temporary higher cap |
| Minimum stay | Private residential property | 3 consecutive months | Daily/weekly short-term accommodation is not permitted |
| Private occupancy cap | Property smaller than 90 sqm | 6 unrelated persons | Normal cap |
| Temporary private occupancy cap | Property at least 90 sqm | Up to 8 persons through 31 Dec 2028 | Owner must register eligible property with URA |
Sources: HDB rental regulations, accessed 8 Aug 2026 and URA renting-property rules, updated 15 Jun 2026. Whole-flat HDB owner eligibility is separate: Singapore Citizen owners must satisfy the applicable MOP, and Plus and Prime flat owners are not allowed to rent out the whole flat even after their 10-year MOP under the current HDB framework (HDB, accessed 8 Aug 2026).
Lease duty on rental agreements
IRAS computes lease duty on the higher of contractual rent or market rent. Average Annual Rent (AAR) includes specified non-GST charges such as furniture, maintenance and service charges where applicable.
| AAR / lease term | Lease duty |
|---|---|
| AAR not exceeding S$1,000 | Exempt |
| AAR above S$1,000; lease 4 years or less | 0.4% of total rent for the lease period |
| AAR above S$1,000; lease more than 4 years or indefinite | 0.4% × 4 × AAR |
Lease duty is rounded down to the nearest dollar, subject to a minimum duty of S$1 where duty is payable. Source: IRAS, accessed 8 Aug 2026.
Record details
- Also known as
- []
- Jurisdiction
- SG
- What each row represents
- one dated rate per buyer, transaction, holding-period, loan, or income category
- Update cadence
- after property-market, stamp-duty, mortgage, or HDB grant policy changes
- Source format
- markdown
Dates describe this record’s own period and applicability. A verification date does not mean a rule is currently in force.
Sources
- IRAS — Additional Buyer's Stamp Duty Accessed 2026-08-09
- IRAS — Seller's Stamp Duty for residential property Accessed 2026-08-09
- IRAS — Renting a Property: Stamp Duty Accessed 2026-08-08
- MOF — ABSD and LTV measures Accessed 2026-08-09
- HDB — EHG amounts for families Accessed 2026-08-08
- HDB — Regulations for Renting a Flat or Bedroom from Open Market Accessed 2026-08-08
- HDB — Eligibility for Renting Out a Flat Accessed 2026-08-08
- URA — Renting Property Accessed 2026-08-08
Collection as of 2026-10-07 · An expanding collection. Published counts show available knowledge, not complete coverage of Singapore.