Buyer and seller charges
Current buyer ACD combines progressive residential BSD at 1%–6% with a flat 65% component. Seller ACD is a flat 12% for relevant equity acquired from 11 March 2017 through 3 July 2025 and disposed of within three years. Equity acquired from 4 July 2025 attracts a flat 16% seller charge if disposed of within four years. These seller rates differ from the declining direct-property SSD bands.
Residential-value attribution
For land or a whole building with land, Residential, Residential/Institution and White zoning count as wholly residential; Commercial & Residential uses 60% GFA. Residential with first-storey commercial use deducts the required commercial GFA. Building parts use permitted residential use. A professional valuer may establish the residential-component value; apply the group and equity allocation formulas where indirect entities are involved.
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.
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