The duty bands that apply to a GATE+ unit, the charges that do not arise, and how GST falls due across the build.
A purchase at GATE+ attracts two charges from the Inland Revenue Authority of Singapore: Buyer’s Stamp Duty on the purchase price, and GST at 9% where the seller is GST-registered. Buyer’s Stamp Duty is payable within 14 days of exercising the option, and GST accrues instalment by instalment across the construction programme set out on the GATE+ payment scheme page.
The tables below set out the scale that applies to GATE+ and the position on the two duties that do not arise. To compute the duty on a specific quantum, the GATE+ stamp duty calculator works it out band by band; the purchase calculator folds duty, GST and the instalment schedule into one view.
| Portion of purchase price | Rate | Duty in 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 exceeding $1,500,000 | 5% | 5% of the excess |
Five bands, topping out at 5%. The scale took effect on 15 February 2023. Duty is computed on the price before GST, on the higher of the price or the market value, and is rounded down to the nearest dollar.
| Charge | Position at GATE+ |
|---|---|
| Additional Buyer’s Stamp Duty (ABSD) | Not applicable. No ABSD arises on an industrial purchase — the same duty is payable whether the buyer is an individual, a Singapore-incorporated company or a foreign entity. |
| Seller’s Stamp Duty (SSD) on a later sale | Applies on disposal within three years. See the schedule below. |
The absence of ABSD is one of the structural cost advantages of the asset class and materially widens the buyer pool at GATE+.
| Holding period | SSD rate |
|---|---|
| Up to 1 year | 15% |
| More than 1 year, up to 2 years | 10% |
| More than 2 years, up to 3 years | 5% |
| More than 3 years | No SSD payable |
SSD applies to industrial property and industrial land bought on or after 12 January 2013, regardless of actual use or buyer profile, and is computed on the higher of the selling price or the market value. Holding beyond three years removes it entirely. With a GATE+ estimated Temporary Occupation Permit of 30 January 2029, a buyer taking the unit for their own operations is generally well past the three-year window before any sale is contemplated.
GST at 9% applies to the purchase price of a GATE+ unit where the seller is GST-registered, which is the normal position on a developer sale. The point most often missed is the timing: GST is charged on each instalment as that instalment falls due to the developer, not once at completion, and banks do not finance it — it is payable in cash alongside every stage. The stage-by-stage figures are set out on the payment scheme page and computed for a given quantum by the GATE+ purchase calculator.
Whether a buyer can recover the GST incurred cannot be determined from the outside — it turns on the entity making the purchase and what that entity is doing, not merely on whether it holds a GST registration. Two situations are commonly distinguished:
These are guidelines on what is commonly distinguished, not determinations. A buyer should put the specific structure to IRAS or to a tax adviser before relying on a recovery position.
No. Additional Buyer's Stamp Duty does not arise on an industrial purchase, whatever the buyer's profile. A Singapore citizen, a Singapore PR, a locally incorporated company and a foreign entity all pay the same Buyer's Stamp Duty on a GATE+ unit.
Buyer's Stamp Duty is charged on a marginal scale, so the rate applies band by band rather than to the whole price. At $792,000 the duty works out at $19,560. The GATE+ stamp duty calculator computes the figure band by band for any price.
Yes. GST at 9% applies to the purchase price where the seller is GST-registered, which is normal on a developer sale. It accrues on each instalment as that instalment falls due, not once at the end, and it is payable in cash.
Rates and thresholds are those published by IRAS and the Monetary Authority of Singapore and were verified on 15 September 2026. They are provided as general information and should be confirmed with IRAS, MAS or a bank before commitment.
The calculator breaks Buyer’s Stamp Duty down band by band and adds GST at 9%.