General investment treatment
IRAS generally views gains on Singapore property disposals as capital gains and share or financial-instrument dealings, including digital tokens, as personal investments. Insurance policy payouts are capital receipts. These general descriptions do not settle whether a particular property activity is a trading business.
Property trading and declaration
Factors include transaction frequency, purchase and sale reasons, financial ability to hold long term and holding period. Taxable property-sale gains are reported under “Other Income”; non-taxable gains need not be declared. The guide concerns income tax and should not be read as removing a separate stamp-duty obligation.
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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