Singapore

Rules for foreign buyers

Who counts as foreign

• foreign person

  Treated as foreign: permanent residents, foreign individuals and foreign-controlled companies. Treated as local: citizens.

  Used for: Singapore Land Authority approval for landed residential property. Source: Residential Property Act 1976, sections 2 to 4 (Singapore Statutes Online), section 2; Foreign ownership of property (Singapore Land Authority).

• foreigner

  Treated as foreign: foreign individuals. Treated as local: citizens and nationals covered by a treaty. Own rate: permanent residents.

  Used for: Additional buyer's stamp duty, foreigners. Source: Stamp Duty (IRAS); Stamp Duties Act 1929, First Schedule (Singapore Statutes Online), First Schedule, Article 3(bi); Foreigners eligible for ABSD remission under Free Trade Agreements (FTAs) (IRAS); Stamp Duties (Free Trade Agreements) (Remission of ABSD) Rules 2013 (Singapore Statutes Online).

Approvals, bans and reviews

• Singapore Land Authority approval for landed residential propertyApproval

  Landed houses, including those at Sentosa Cove, need Singapore Land Authority approval.

  In force as of 30 September 2026; the source states no start date. Applies to foreign individuals, permanent residents and foreign-controlled companies, for landed homes. Source: Residential Property Act 1976, sections 2 to 4 (Singapore Statutes Online), sections 3(1)(c) and 4(1); Foreign ownership of property (Singapore Land Authority).

Read the full Singapore rules, with the official text and every source.

Verified against the Singapore Land Authority, IRAS stamp duty and FTA remission pages, and the Residential Property Act and Stamp Duties Act on SSO, 30 September 2026.

Foreign-specific costs and filings