A purchase at ARC 380 attracts one stamp duty — Buyer’s Stamp Duty, assessed on the commercial scale — together with GST where the seller is GST-registered. This page sets out both, alongside the duties that do not arise on a commercial purchase at all. The figures can be applied to a specific unit in the stamp duty calculator, or modelled end to end with the purchase calculator.
Buyer’s Stamp Duty is charged on the purchase price or the market value, whichever is higher, and is assessed on the price before GST. The scale is marginal: each band applies only to the portion of the price falling within it, so the effective rate on the whole purchase always sits below the top band reached. Duty is rounded down to the nearest dollar, subject to a minimum of $1, and is payable to IRAS within 14 days of exercising the option.
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| Portion of the purchase price | Rate | Duty from this band |
|---|---|---|
| First $180,000 | 1% | $1,800 |
| Next $180,000 | 2% | $3,600 |
| Next $640,000 | 3% | $19,200 |
| Next $500,000 | 4% | $20,000 |
| Amount above $1,500,000 | 5% | 5% of the excess |
Rates verified against IRAS on 16 September 2026 and subject to change. Confirm with IRAS before commitment.
The top marginal rate on the commercial scale is 5%. On a $2,000,000 unit the duty comes to $69,600, an effective rate of 3.48%; on a $3,000,000 unit it is $119,600, or 3.99%. The stamp duty calculator shows the band-by-band working for any figure.
ARC 380 is zoned commercial, and two duties that shape the cost of holding other asset classes simply do not apply here.
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| Duty | Position on an ARC 380 purchase |
|---|---|
| Additional Buyer’s Stamp Duty (ABSD) | Not applicable. No ABSD arises on a commercial purchase, whoever the buyer is — an individual, a Singapore-incorporated company or a foreign entity. |
| Seller’s Stamp Duty (SSD) | Not applicable. Commercial property carries no Seller’s Stamp Duty at any holding period, so the timing of a sale is a commercial decision rather than a duty one. |
Rates verified against IRAS on 16 September 2026 and subject to change. Confirm with IRAS before commitment.
GST is charged at 9% on the purchase price where the seller is GST-registered. On a BUC purchase it accrues on each instalment as that instalment falls due, rather than once at the end — the point buyers most often budget for late. It sits on top of the price, and a bank lends against the price rather than against the GST, so it has to be funded in cash.
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| Item | Rate | Basis |
|---|---|---|
| GST | 9% | On the purchase price, where the seller is GST-registered |
| Buyer’s Stamp Duty | 1% – 5% | On the price before GST, on the commercial scale above |
| Property tax, from completion | 10% | A flat 10% of the Annual Value that IRAS assesses for the unit |
Rates verified against IRAS on 16 September 2026 and subject to change. Confirm with IRAS before commitment.
Whether the GST is recoverable as input tax cannot be determined from the outside — it turns on the buying entity and what that entity is doing, not merely on whether it is registered. Two cases are commonly distinguished, and both are guidelines rather than determinations.
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| Buying entity | General guideline |
|---|---|
| An operating company, GST-registered and already carrying on taxable business activities | GST may be claimed as input tax as it is incurred, subject to the rules set by IRAS. |
| A newly incorporated company, or an investment-holding vehicle not yet carrying on taxable activities | Claims would not usually begin at that stage, and may instead start once the unit is in use — let out as a taxable supply, or occupied by the business — subject to the rules set by IRAS. |
The position for any particular buyer is a matter for IRAS or a tax adviser. Nothing on this page determines it.
Conveyancing and legal fees, a valuation where the bank requires one, and the bank’s own processing charges sit outside the duty calculation. Mortgage duty is charged at 0.4% of the loan amount, capped at $500. Where a unit is let after completion, lease duty of 0.4% applies to the rent over the term of the lease. The purchase calculator brings the duty, the GST and the loan together into a single view of the cash required.
The commercial loan page covers what a bank will lend against a unit here, and the pricing page carries the current asking range. To have the figures worked through for a specific unit, get in touch or arrange a viewing.