Status the text uses

Foreign person, for landed property: anyone who is not a Singapore citizen, a Singapore company, a Singapore limited liability partnership or a Singapore society. A Singapore company is incorporated in Singapore and its directors and members are all citizens; a Singapore limited liability partnership is registered in Singapore and all its partners are citizens; a Singapore society is formed in Singapore, all its members are citizens, and its trustees are citizens or a licensed trust company. Any company or partnership that is a member or partner must meet the same test. Singapore permanent residents are therefore included. Foreigner, for additional buyer's stamp duty: an individual who is neither a citizen nor a permanent resident.

What the text supports

Landed houses, including those at Sentosa Cove, need Singapore Land Authority approval. A condominium unit does not. HDB flats and executive condominium units follow HDB's own eligibility rules. Additional buyer's stamp duty of 60 percent applies to a foreigner's residential purchase on or after 27 April 2023, on the higher of price or market value. Under free-trade agreements, nationals of the United States, and nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, pay it at Singapore citizens' rates. Permanent residents pay their own, lower rates. Since 27 April 2023, companies and trustees pay 65 percent. Of the stamp duties on buying a home, only additional buyer's stamp duty depends on who the buyer is; buyer's stamp duty is charged at the same rates for every buyer.

Corrected 4 October 2026: An earlier version listed citizen-owned Singapore companies, limited liability partnerships and societies as foreign persons. Section 2 excludes them.

Updated 4 October 2026: Added the date from which companies and trustees pay 65 percent, and that only additional buyer's stamp duty depends on who the buyer is.

Updated .

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Official sources

Full method and the matrix: Foreign and non-resident buyer rules.