How to Calculate Estate Duty

Key requirements

Singapore-domiciled estates include Singapore assets and overseas movable assets under the stated historical rules, excluding overseas immovable property. For deaths outside Singapore domicile from 1 January 2002 before abolition, only Singapore immovable property is within the described scope. The source gives separate residential-property and other-asset exemptions and specific gift rules. Quick-succession relief for qualifying deaths from 2006 declines across intervals up to twenty-four months and is not a blanket exemption. Calculate value at death, allowable debts and applicable relief before applying the historical rates and interest. None of this imposes estate duty on deaths on or after 15 February 2008.