Work out what a strata B2 unit at GATE+ Tukang actually costs to secure — upfront cash, GST, Buyer's Stamp Duty and the full progressive payment schedule under the Sale of Commercial Properties Act. Figures update as you type. Start from the indicative GATE+ pricing, or run the duty on its own in the GATE+ stamp duty calculator. The instalment stages these figures follow are set out on the GATE+ payment scheme page, the duty bands on the stamp duty and GST page, and what a bank will lend on the industrial loan page.
Figures update as you type.
90% is generally offered to an operating company taking the unit for its own use. Investment purchases are usually capped nearer 80%.
Check the rate that applies after the lock-in ends, not just the headline rate.
Used only for the property tax estimate at the foot of the page.
Add a booking date to turn the week numbers into dates.
At the loan-to-value selected on the left.
GST is charged on each instalment as it falls due, not once at the end.
Your own funds only. Anything the bank draws down is excluded.
This is upfront cost only. The construction instalments below are drawn down by your bank as each stage completes, with the GST on each one payable in cash.
Sale of Commercial Properties Act schedule. Timelines are indicative and set by construction progress, not by calendar dates.
| Stage | Timeline | % | Instalment | GST 9% | Your cash | Loan drawn | Loan % | Interest | Principal | Repayment |
|---|
Once the loan is fully drawn.
During construction you pay interest only on what has been drawn so far, so the amount climbs stage by stage — see the two right-hand columns above.
Payable from TOP onwards. Nothing is levied during construction.
Commercial and industrial property is taxed at a flat 10% of Annual Value. IRAS sets the Annual Value from market rents for comparable units — the rent figures here are your own estimate, not an assessment.
Same price, tenure and rate; only the loan differs.
The price you enter is the price before GST, which is how a developer quotes a strata unit. Your own funds go in first, capped at the amount actually due during the option period; the bank then funds the remainder up to the facility you have selected. At 80% the bank funds every construction instalment in full and you supply the 20%. At 90% the bank draws the excess at completion of the sale, once the mortgage is in place — which is why the 90% column lowers your upfront cash while 70% does not. Below 80% the facility exhausts before the last stages and those instalments revert to cash, shown in the "Your cash" column.
The progressive schedule is the statutory one: 20% combined on booking and the Sale and Purchase agreement, five stages of 5% and two of 10% through construction, 25% at TOP and 10% on completion. Timelines are set by construction progress, not by calendar dates, so treat the month ranges as indicative.
There is no regulatory loan-to-value ceiling on an industrial purchase, so the figure is set by the bank on the merits of the borrower. A company taking the unit for its own operations is generally offered the most; a purchase held for letting is usually assessed nearer 80%. Many banks prefer to lend to a company rather than to an individual on a B1 or B2 asset, so if you are buying personally, raise that with your banker early. An individual borrower is assessed on Total Debt Servicing Ratio; a company is assessed on its financials. Tenure on an industrial facility is commonly shorter than on other asset classes and is also bounded by the remaining lease — GATE+ runs 33 years from 27 August 2025.
Whether GST incurred on the purchase can be recovered cannot be determined from the outside — it turns on the buying entity, not merely on whether that entity is GST-registered. The general guideline distinguishes two cases. An operating company that is GST-registered and already carrying on taxable business activities may claim the GST as input tax as it is incurred through construction. A newly incorporated company, or a holding vehicle not yet carrying on taxable activities, would not usually begin claiming during construction; claims may instead start once the property reaches TOP and operating activities commence, whether that is letting the unit out as a taxable supply or running the business from the premises. Both positions are guidelines only and are subject to the rules set by IRAS.
Fitting-out and M&E works, valuation fees, mortgage duty on the loan instrument, and bank processing or facility fees sit outside these figures. If you are an owner-occupier moving from leased premises, budget for rent running alongside the progressive interest until you take possession. Buyer's Stamp Duty is assessed on the higher of the price and the market value, so a negotiated discount does not always reduce it. Everything here is an indicative estimate and must be confirmed with IRAS, MAS or your bank.
On an entry unit at S$792,000 with an 80% facility, the cash due inside the first eight weeks is the 20% payable to the developer, the 9% GST on that 20%, Buyer's Stamp Duty of S$18,360 and your legal fee. The calculator adds these up and shows each component above the total, so you can see what drives it.
No. GST follows what is owed to the developer, and banks do not fund it. Every instalment in the schedule shows its GST on a separate line, and that amount is payable in cash as each stage falls due.
No. A strata B2 purchase is funded from cash and a bank facility only. That is why the cash block on this page is the figure to plan around.
Next: check sizes on the GATE+ floor plans, see what is available on the balance units chart, or review tenure and specification in the project details.
Bring your figures to the Sales Concierge to have them checked against the live price list.