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Taxes · IRAS

Residential Property Classification for Stamp Duty

Classification uses permitted use for building units and Master Plan zoning for land or an entire building with land.

Source checked · 11 October 2026

Units and mixed-use premises

For a unit or part of a building, check the permitted use at acquisition or disposal. Sole residential use is wholly residential; mixed-use premises are split between the permitted residential and non-residential components. Obtain current URA Written Permission and approved plans or use URA planning-record services. Temporary change-of-use permission of ten years or less is excluded from the stated definition.

Land and whole buildings

Residential, Residential/Institutional and White zoning are treated as 100% residential GFA. Commercial & Residential is 60% residential and 40% non-residential. Residential with Commercial at First Storey uses the minimum required commercial GFA for the non-residential component. Apply BSD, ABSD and residential SSD to the relevant residential value; conditional land-development remissions require separate assessment.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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