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新加坡房地产交易税务合规指南｜越南企业投资须知

来源：IRAS · VnExpress Vietnam生效日期：2024-02-27

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

本文虽报道马来西亚GuocoLand在新加坡River Modern项目的销售情况，但作为越南企业投资新加坡房地产的重要参考案例，凸显了跨境不动产交易中需关注的新加坡印花税、额外买方印花税（ABSD）、资本利得税豁免政策及本地居民身份认定等核心税务义务。关键合规点包括：非新加坡公民/PR买家须缴纳最高65% ABSD；99年 leasehold 项目适用与永久业权相同的印花税规则；所有买卖须在签契后14日内缴付印花税；开发商需履行代扣代缴义务并提交IRAS Form 23A。对越南企业的实际影响在于：若通过越南实体或离岸SPV购入新加坡住宅，将触发ABSD最高档税率，显著抬高持有成本；且无法享受自住减免，须提前规划架构、评估税务成本并完成IRAS注册与申报。

✅ 合规行动清单 · Compliance Checklist

  • ›立即核查买方身份（新加坡公民/PR/外国个人/外国公司），确认适用ABSD税率（最高65%），并于签约后14日内向IRAS缴清BSD和ABSD。
  • ›如通过越南注册公司或BVI/Cayman SPV购房，须以该实体名义完成IRAS e-Stamping注册，并指定新加坡税务代理履行代扣代缴义务。
  • ›聘请新加坡持牌税务师开展交易前税务尽职调查，评估是否构成‘财产交易’以规避潜在资本 gains 税务风险（尽管新加坡无CGT，但IRAS可依实质重于形式原则征税）
  • ›Determine buyer status (Singapore citizen/PR/foreign individual/corporate) to apply correct ABSD rate (up to 65%) and pay BSD + ABSD within 14 days of contract execution via IRAS e-Stamping.
  • ›Register your Vietnam-incorporated or offshore SPV with IRAS as a dutiable purchaser and appoint a Singapore-based tax agent to file Form 23A and remit duties.
  • ›Engage an IRAS-registered tax advisor before transaction to assess 'trading intent' risk and document genuine investment purpose — critical for audit defense under IRAS e-Tax Guide on Property Transactions.

English Summary

This article reports GuocoLand’s Singapore condo launch but serves as a critical compliance reference for Vietnamese and other foreign businesses investing in Singapore real estate. Key tax requirements include: Additional Buyer’s Stamp Duty (ABSD) up to 65% for non-citizens/PRs; 14-day deadline to pay Buyer’s Stamp Duty (BSD) after contract execution; mandatory IRAS Form 23A submission by developers for all residential sales; and no capital gains tax on property disposal in Singapore — provided no trading intent is established. Foreign corporate buyers (including Vietnam-registered or offshore SPVs) are subject to full ABSD rates and ineligible for owner-occupier grants or BSD remission. All transactions must be reported to IRAS, and developers must register with IRAS for stamp duty collection. Non-compliance incurs penalties of up to 400% of unpaid duty plus interest.

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常见问题解答

越南公司直接购买新加坡公寓，要交多少税？+
需缴纳两项税费：买方印花税（BSD），按房价阶梯计征（最高4%）；以及额外买方印花税（ABSD），越南公司属‘外国人’类别，税率为65%。两项税款须在买卖合约签署后14日内缴清，逾期将产生每日0.05%滞纳金及罚款。
能否用个人名义购房再转给越南公司避税？+
不可行。IRAS采用‘实质重于形式’原则，若查实购房资金来自越南公司、或个人仅为代持，将追溯征收65% ABSD及利息，并可能处以罚款。所有转让均需申报，触发二次BSD。
新加坡卖房要交资本利得税吗？+
新加坡不征收资本利得税，但若IRAS认定交易具有‘买卖牟利意图’（如短期内多次买卖、融资杠杆过高、无自住证据），可能按营业收入征税，税率最高17%（企业）或24%（个人）。
开发商代收的税款会转交给IRAS吗？+
是的。根据IRAS规定，开发商必须在交易完成后14日内，通过e-Stamping系统向IRAS申报并缴付全部BSD和ABSD，并向买方提供电子缴税凭证（e-Duty Receipt），买方须留存备查。
越南企业如何申请ABSD减免？+
目前无针对越南企业的ABSD减免政策。唯一适用减免的情形是：新加坡公民首次购入组屋（HDB）或符合条件的EC，且为自住用途。外国企业及个人一律不适用任何ABSD豁免或回扣。

相关关键词

Singapore property taxABSD SingaporeVietnam foreign investmentIRAS compliancestamp duty Singapore
📄 官方原文参考（英文）点击展开
GuocoLand of Malaysia’s 2nd richest man Quek Leng Chan sells 90% of Singapore condo project on launch weekend - VnExpress International The most read Vietnamese newspaper Follow us on Edition: International | Vietnamese Home News Politics Education Environment Traffic Crime Brainteaser Business DataSpeaks Property Billionaires Markets Companies Economy Money Quiz Tech Tech news Enterprises Personalities Vietnam innovation Challenge hub Travel Places Food Guide Visa Puzzle Life Trend Arts Celebrities Vogue Love Wellness Sports Football Boxing Marathon Tennis Golf Other sports Trivia World Perspectives Readers' Views VnE-GO Premium Contact Us © Copyright 1997 VnExpress.net. All rights reserved. Go Business DataSpeaks Property Billionaires Companies Markets Economy Money Quiz Copy link Most Read 1. Malaysia’s richest man Robert Kuok’s PPB Group names his grandson as board director 2. Gold prices drop 3. Banker left seven-figure job to sell bubble tea, now his company makes $500M a year 4. South Korean celebrities rush to sell property as capital gains tax could reach 75% 5. Thailand denies allegations tourists are arbitrarily refused entry at airports 6. Stocks post largest dip in history 7. Computer science master’s graduates most sought-after by US employers 8. Which is the most expensive retail street in Asia-Pacific? 9. Vietnam's top beach city Da Nang to double airport capacity to 20 million per year 10. Middle East conflict puts world's busiest airport muscle to the test GuocoLand of Malaysia’s 2nd richest man Quek Leng Chan sells 90% of Singapore condo project on launch weekend By Hien Nguyen &nbspMarch 8, 2026 | 06:59 pm PT GuocoLand, controlled by Malaysia’s second-richest man Quek Leng Chan, sold 90% of units at River Modern, its riverfront condominium project in Singapore, during the launch weekend. Some 410 out of 455 units across the two 36-storey blocks were sold at an average price of S$3,266 per square foot (US$27,366 per square metre), with the highest transaction reaching S$3,693 psf, the developer said in a press release on Sunday.Units ranged from two-bedders, priced at S$1.5 million each, to four-bedroom apartments at S$6.7 million.Three-bedroom apartments saw the strongest demand, with about 95% of the units sold. Take-up rates for two- and four-bedroom units also exceeded 80%.GuocoLand said nearly all buyers were Singapore citizens or permanent residents.Most buyers are expected to be owner-occupiers, ranging from singles to multi-generational households, it added. An artist's impression of the River Modern project. Photo from GuocoLand's website The 99-year leasehold development sits on a 126,325-square-foot (11,736-square-metre) site in District 9 within the city-state’s core central region. It also features about 4,300 square feet of retail space on the ground floor.It is directly linked to the Great World MRT station and is just a train ride from key destinations such as the Orchard Road shopping belt, Singapore Botanic Gardens, Marina Bay and the central business district.Property agencies said the strong sales highlight continued demand for well-located developments in the region. Other recent launches in the area, including Zyon Grand, Skye at Holland and River Green, also posted solid sales during their launch weekends.Kelvin Fong, CEO of real estate agency PropNex, said sales at River Modern offer an early indication of buyer sentiment amid geopolitical uncertainty and heightened market caution."The impressive sales performance of River Modern reflects the resilience of Singapore’s property market, which is underpinned largely by local housing demand and the country’s standing as a safe haven, supported by its political and financial stability," The Business Times quoted him as saying.GuocoLand’s next residential launch in Singapore is expected to be Tengah Garden Residence in the outside central region, slated for release later this year.Last week, a consortium led by the developer won a tender for the 99-year leasehold Lentor Central private housing site in the city-state's northern side with a top bid of S$657.1 million. The consortium included TID Residential, a joint venture involving a firm controlled by Quek’s cousin Kwek Leng Beng.The developers plan to build three residential towers on the site, which is expected to be launched around 2027, according to EdgeProp Singapore.GuocoLand is chaired by Quek, who ranks second among Malaysia’s richest billionaires with a net worth of US$7.5 billion, according to Forbes.His cousin Kwek, who is the executive chairman of Hong Leong Group and Singapore-listed property developer City Developments Limited, also placed second on the magazine’s Singapore rich list last September. Comments (0) Latest first | Highest rated Latest firstHighest rated View more 20/1000 Tắt chia sẻ Log out 0/1000
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