18 Feb
18Feb

买了住房以后需要付什么费用 what do I need to pay after purchased a residential property?

买住房时需要付房子的费用和政府的印花税/额外印花税(+/- 贷款)。成功买住房后还需要付什么费用呢?有以下3笔费用一定要给。


1)。物业管理费。 基本上公寓都有物业管理费,每个公寓收费不等,在买房前一般会估计出大概的物业管理。到拿钥匙前会通知具体费用,新房的话第一次需要支付6个月的物业管理费,之后大部分是每3个月也有每一月付费。就要看自家公寓的要求了。物业管理费和居家面积有关。面积越大,相对越多。与买方身份无关。

2)。 房产税。每年付一次。对于住房:不管是自住还是出租都要给住房的房产税。只是%不一样。按政府估计的年值(一般比租金稍微少一点)来算。自住大概在4%起,出租则从10% -12% 起。商业房和工业房不管是自住还是出租都是年值的10%。

可以参考政府网站看一下%:https://www.iras.gov.sg/irashome/Property/Property-owners/Working-out-your-taxes/Property-Tax-Rates-and-Sample-Calculations/

3)。个人所得税。每年付一次。有居民和非居民之分。居民(新加坡人,永久居民,长期居住超过183天的外国人)大概从租金年收入的2%起,非居民(不住在新加坡或少过183天的外国人)是租金的22 -24%。可以参考政府网站看一下%: https://www.iras.gov.sg/irashome/Individuals/Locals/Working-Out-Your-Taxes/Income-Tax-Rates/


政府不时在调整房产税。如果需要及时信息最好是参考官方网站IRAS或和自己的代表律师确认一下%。

不管你是公民,永久居民还是外国人都需要付以上3个费用,只是%有些不同。买房前先把售后风险全了解,才会更清清楚楚,一切尽在掌握中!


To buy a residential property, you need to pay the cost of the property and the government Buyer Stamp Duty fee/Additional Buyer Stamp Duty fee and +/- your loan. What do I need to pay after successfully buying a residential property?


1). Property management and maintenance fees. Basically, apartments/condominium have property management fees, and the fees for each apartment varies. Generally, the approximate property management fee is estimated before buying the property.

Before you get the key, you will be notified of the specific cost. If you are a new property, you need to pay 6 months of property management fees for the first time. After that, most of them are paid every 3 months. It depends on the requirements of your apartment. The property management fee is related to the area of your property. The larger the area, the more relative. It has nothing to do with the buyer's identity.


2). Property tax. To be paid once a year. Whether it is own stay or rented out, property tax is required. It's just % different. Calculate according to the annual value estimated by the government (generally a little less than the rental). For Residential property: Property Tax starts at 4%  of Annual Value for own-stay and starts at 10% of Annual Value if for rent. For Commercial and industrial properties are 10% of the Annual Value, whether for self-occupation or rental.

 You can refer to the government website to see%:


https://www.iras.gov.sg/irashome/Property/Property-owners/Working-out-your-taxes/Property-Tax-Rates-and-Sample-Calculations/


Owner-occupier tax rates (residential properties)

Owner-occupied residential properties are condominiums, HDB flats or other residential properties where the owner lives in ("occupies") the property. Owner-occupied residential properties enjoy owner-occupier tax rates.

Owner-occupier tax rates

Annual Value ($)

Effective 1 Jan 2015

Property Tax Payable

First $8,000
Next $47,000

0%
4%

$0
$1,880

First $55,000
Next $15,000

-
6%

$1,880
$ 900

First $70,000
Next $15,000

-
8%

$2,780
$1,200

First $85,000
Next $15,000

-
10%

$3,980
$1,500

First $100,000
Next $15,000

-
12%

$5,480
$1,800

First $115,000
Next $15,000

-
14%

$7,280
$2,100

First $130,000
Above $130,000

-
16%

$9,380


Annual Value ($)

Effective 1 Jan 2023

Property Tax Payable

First $8,000
Next $22,000

0%
4%

$0
$880

First $30,000
Next $10,000

-
5%

$880
$500

First $40,000
Next $15,000

-
7%

$1,380
$1,050

First $55,000
Next $15,000

-
10%

$2,430
$1,500

First $70,000
Next $15,000

-
14%

$3,930
$2,100

First $85,000
Next $15,000

-
18%

$6,030
$2,700

First $100,000
Above $100,000

-
23%

$8,730


Annual Value ($)

Effective 1 Jan 2024

Property Tax Payable

First $8,000
Next $22,000

0%
4%

$0
$880

First $30,000
Next $10,000

-
6%

$880
$600

First $40,000
Next $15,000

-
10%

$1,480
$1,500

First $55,000
Next $15,000

-
14%

$2,980
$2,100

First $70,000
Next $15,000

-
20%

$5,080
$3,000

First $85,000
Next $15,000

-
26%

$8,080
$3,900

First $100,000
Above $100,000

-
32%

$11,980

COL

Example 1: AV of Residential Property is $36,000


Annual Value ($)

Tax rate effective from 1 Jan 2015 to 31 Dec 2022

Property tax payable

First 8,000

X 0%

= 0

Next 28,000

X 4%

= $1,120

Property tax payable = $1,120

Example 2: AV of Residential Property is $84,000


Annual Value ($)

Tax rate effective from 1 Jan 2015 to 31 Dec 2022

Property tax payable

First 8,000

X 0%

= 0

Next 47,000

X 4%

= $1,880

Next 15,000

X 6%

= $ 900

Remaining 14,000

X 8%

= $1,120

Property tax payable = $3,900

Non-owner-occupier residential tax rates (residential properties)

Non-owner occupied residential properties are condominiums, HDB flats or other residential properties that the owner does not live in ("occupy"). Hence, owner-occupier tax rates do not apply.

The following tax rates apply to non-owner occupied properties except for those in the exclusion list.

Non-owner-occupier residential tax rates

Annual Value ($)

Effective 1 Jan 2015

Property Tax Payable

First 30,000
Next $15,000

10%
12%

$3,000
$1,800

First $45,000
Next $15,000

-
14%

$4,800
$2,100

First $60,000
Next $15,000

-
16%

$6,900
$2,400

First $75,000
Next $15,000

-
18%

$9,300
$2,700

First $90,000
Above $90,000

-
20%

$12,000


Annual Value ($)

Effective 1 Jan 2023

Property Tax Payable

First 30,000
Next $15,000

11%
16%

$3,300
$2,400

First $45,000
Next $15,000

-
21%

$5,700
$3,150

First $60,000
Above $60,000

-
27%

$8,850


Annual Value ($)

Effective 1 Jan 2024

Property Tax Payable

First 30,000
Next $15,000

12%
20%

$3,600
$3,000

First $45,000
Next $15,000

-
28%

$6,600
$4,200

First $60,000
Above $60,000

-
36%

$10,800


Excluded properties

  1. Accommodation facilities within any sports and recreational club
  2. Chalet
  3. Child care centre, student care centre, or kindergarten
  4. Welfare home
  5. Hospital, hospice, or place for rehabilitation, convalescence, nursing care or similar purposes
  6. Hotel, backpackers' hostel, boarding house or guest house
  7. Serviced apartment
  8. Staff quarters that are part of any property exempted from tax under S6(6) of the Property Tax Act
  9. Student's boarding house or hostel
  10. Workers' dormitory

The property must have received planning approval for the above use. No application to IRAS is required.

Commercial and industrial properties (Non-Residential)

Non-residential properties such as commercial and industrial buildings and land are taxed at 10% of the Annual Value. Owner-occupier tax rates do not apply to non-residential properties even if you have bought the properties for your own use/occupation.

Example 3: AV of Commercial Property is $54,000


Annual Value ($)

Tax rate

Property tax payable

54,000

X 10%

= $5,400

Property tax payable = $5,400

Determining AV of Buildings

The AV of buildings is the estimated gross annual rent of the property if it were to be rented out, excluding furniture, furnishings and maintenance fees. It is determined based on estimated market rentals of similar or comparable properties and not on the actual rental income received.

Example 1: AV of Flat


Please see case study of AV of residential properties (PDF, 58KB) for a better understanding on how AV is determined.

The way the AV is determined is the same regardless of whether the property is owner-occupied, vacant or rented out.

The property tax payable is derived by subsequently applying the relevant tax rate (%) on the AV.



3). Personal Income tax. To be paid once a year. There are residents and non-residents. Residents (Singaporeans, permanent residents, foreigners who have lived for more than 183 days) start from about 2%, and non-residents (foreigners who do not live in Singapore or have less than 183 days) are 22% of the rent. You can refer to the government website to see%:


https://www.iras.gov.sg/irashome/Individuals/Locals/Working-Out-Your-Taxes/Income-Tax-Rates/


Income tax rates depend on an individual's tax residency status. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a: 

  1. Singapore Citizen (SC) or Singapore Permanent Resident (SPR) who resides in Singapore except for temporary absences; or
  2. Foreigner who has stayed / worked in Singapore (excludes director of a company) for 183 days or more in the year preceding the YA.

Otherwise, you will be treated as a non-resident of Singapore for tax purposes.


Individual Income Tax rates


Income tax rates depend on an individual's tax residency status. You will be treated as a tax resident for a particular Year of Assessment (YA) if you are a:

1. Singapore Citizen or Singapore Permanent Resident who resides in Singapore except for temporary absences; or

2. Foreigner who has stayed/worked in Singapore:

a. For at least 183 days in the previous calendar year; or

b. Continuously for 3 consecutive years, even if the period of stay in Singapore may be less than 183 days in the first year and/or third year; or

3. Foreigner who has worked in Singapore for a continuous period straddling 2 calendar years and the total period of stay is at least 183 days*. This applies to employees who entered Singapore but excludes directors of a company, public entertainers, or professionals.

*including your physical presence immediately before and after your employment

If you do not meet the conditions stated above, you will be treated as a non-resident of Singapore for tax purposes.

Singapore's personal income tax rates for resident taxpayers are progressive. This means higher income earners pay a proportionately higher tax, with the current highest personal income tax rate at 22%.

New! To achieve greater progressivity, the top marginal personal income tax rate will be increased with effect from YA 2024. Chargeable income in excess of $500,000 up to $1 million will be taxed at 23%, while that in excess of $1 million will be taxed at 24%; both up from the current rate of 22%.

Please refer to How to Calculate Your Tax for more details.

You may also use the Tax Calculator for Resident Individuals (XLS, 96KB) to estimate your tax payable.


Non-resident tax rates

Taxes on employment income

Employment income of non-residents is taxed at the flat rate of 15% or the progressive resident tax rates (see table above), whichever is the higher tax amount.

Taxes on director's fee, consultation fees and all other income

The tax rate for non-resident individuals is currently at 22%. It applies to all income including rental income from properties, pension and director's fees, except employment income and certain income taxable at reduced withholding rates (please see Withholding taxes on income of non-resident individuals below).

New!From YA 2024, the income tax rate for non-resident individuals (except on employment income and certain income taxable at reduced withholding rates) will be raised from 22% to 24%. This is to maintain parity between the income tax rate of non-resident individuals and the top marginal income tax rate of resident individuals.


(Source: IRAS 2020)


The government is adjusting the property tax from time to time. If you need timely information, it is best to check with the IRAS hotline or your own lawyer.

No matter you are a citizen, permanent resident or foreigner, you need to pay the above 3 fees, but the% is a little different. Before buying a property, you must first understand the after-sale risks/fees, and then you will be more clear, and everything is under control! 


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