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房产必知

1、印花稅

在新加坡,购买房产所需缴纳印花稅为3%(价值少过新币100万元的房地产)或 4% (超过价值新币100万元的房地产),

额外买家印花税(ABSD)是新加坡政府针对房地产的降温政策。

额外买家印花税(ABSD)的计算如下:

国籍 第一套房 第二套房 第三套房
新加坡公民 0% 12% 15%
新加坡永久居民 5% 15% 15%
外籍人士 20% 20% 20%
公司(非个人) 25% 25% 25%

超过价值新币100万元的房地产:

海外投资者则需缴纳额外印花稅為24%(4%+20%)。

印花稅计算方式:(房价*24%)-$15,400新币=海外投资者所需缴纳额

举例

海外投资者在新加坡购买了一套价值200万新币的房产,所需缴纳印花稅为:

($2,000,000新币*24%)- $15,400新币= $464,600新币

在5周内支付印花税。

五个和新加坡有自贸协定的国家 (美国,瑞士,列支敦士敦,冰岛和挪威) 的公民购买第一套新加坡住宅将豁免(ABSD)。

2、私宅房贷

私宅房贷和估值比率 Loan To Value Ratio (LTV)

房贷

借贷期限

LTV顶线

个人

第一个

少于30年

75%

超过30年或65岁后还清

55%

第二个

少于30年 45%
超过30年或65岁后还清

25%

第三个起

少于30年

35%

超过30年或65岁后还清

15%

非个人 第一个起 -

15%

 

 

3、购房——首付款

 

A. 购买期房

以下图表为现房与期房首付款项目介紹与支付时限,供海外投资者參考,最终还需以新加坡相关法律及签署的《买卖合同》为准。

 

Progressive Payment Schedule

期房项目按工程进度分期付款時间表(一般在三年內收取)

ORDER OF PAYMENT次序 PROGRESS OF WORK项目施工进度 PERCENTAGE OF PURCHASE PRICE款项 ESTIMATED DURATION预计时间
1st a)      On obtaining Option to Purchase (Booking Fee)在获得购买选择权(预购费用) 5%
b)      On signing of Agreement for Sale & Purchase or within 8 weeks from the date of Option, whichever is later在购买协议的签署时,或者从选购日期的8个星期之内 15%
2nd On completion of foundation work of the building unit在建筑物单位的基础工作完成后 10% 9-12 MONTHS9-12个月
3rd On completion of reinforced concrete framework of the building unit在被加强的建筑物单位的具体结构完成后 10% 12 MONTHS12个月
4th On completion of brick walls of the building unit在建筑物单位的砖块墙壁完成后 5% 12 MONTHS12个月
5th On completion of ceiling of the building unit在建筑物单位的天花板完成后 5% 1-2 MONTHS1-2 个月
6th The doors and window frames are in position, and that the electrical wiring (without light fittings), the plumbing and internal plastering to the building unit have been completed门和窗户框架在位置中,而且对建筑物单位的电线(没有灯泡的配件装置和附加设备),铅工业和内在的涂抹灰泥已经完成后 5% 2 MONTHS2个月
7th The car park, roads and drains serving the housing project have been completed停车场,道路和服务社区的排水沟已经完成后 5% 6-7 MONTHS6-7个月
8th On production of the Temporary Occupation Permit and Architect’s Certificate of Completion在获得暂时入住许可证和建筑师的完成证书后 25% 2 MONTHS2个月
9th Either:- 任一1)      Where completion of the Sale and Purchase takes place before the issuance of Certificate of Statutory Completion (CSC):倘若售卖和购买协议在法令完成证书颁发前完成a)      2% to be paid to the Vendor on completion of Sale and Purchase在完成售卖和购买协议后要支付2%尾数额给地产商b)      13% to be paid to the Singapore Academy of Law as stakeholders to be dealt with as follows:须支付13%尾数额予新加坡法律学院代保,依下列各项法则处理i)                    8% to be released within 7 days of production of CSC在提交法令完成证书的7天内付予8%尾数额予地产商ii)                   5% to be released to the Vendor on expiry of 12 months from date of notice to take vacant possession从获知接收空置单位通知日期起到12个月的期满后,须支付5%尾数额予地产商OR 或2)      Where CSC is issued before completion of the Sale and Purchase:倘若法令完成证书在售卖和购买协议完成前颁发a)      13% to be paid in the following manner upon issuance of CSC在法令完成证书颁发后,13%的尾数额依下列各项法则处理i)                    8% to be paid to the vendor须支付8%尾数额予地产商ii)                   5% to be paid to the Singapore Academy of Law as stakeholders which shall be released to the vendor on expiry of 12 months from date of notice to take vacant possession须支付5%尾数额予新加坡法律学院代保,直到从获知接收空置单位通知日期起到12个月的期满后转付予地产商b)      2% to be paid to the vendor on completion of Sale and Purchase在售卖和购买协议完成后支付2%尾数额予地产商 15% 1 YEAR1年

Note: The wordings are purely for reference and does not constitutes as part of the legal terms.

附加注脚:以上说明只供参考,不构成法律条例的一部分

 

B. 购买现房/二手房

This ‘Offer to Purchase’ states your intention to purchase the resale condominium unit. A deposit cheque of 1% of the sale price of the resale condominium unit should also be issued to the vendor’s name.

When your offer is accepted, the vendor will deliver the ‘Option to Purchase’ (OTP). You will be given 14 days from the date of OTP to exercise this option by signing on the OTP, together with a cheque of 4% of the sale price and deliver the OTP to the vendor’s solicitor.

已完成的开发项目(已获得临时占用许可证的开发项目)购买程序

ORDER OF PAYMENT次序 PROGRESS OF WORK项目施工进度 PERCENTAGE OF PURCHASE PRICE款项
1st a)      On obtaining Option to Purchase (Booking Fee)在获得购买选择权(预购费用) 1%
b)      On signing of Agreement for Sale & Purchase or within 2 weeks from the date of Option, whichever is later在购买协议的签署时,或者从选购日期的8个星期之内 4%
2nd On completion, the seller hands over the keys to the buyer in 8 to 12 weeks       在完成日期,移交钥匙和支付其余的款项 95%

注意:不论期房或现房,贷款费用都由实际房价決定。

payment_process_2-1024x205

 

 

4、物业税

所有住宅物业采用累进税率。其他物业(如住宅用地,商业和工业建筑),税率为非住宅税率10%。物业税税率将保持着,因为提高商业和工业地产物业税税率,将会对企业成本的影响。政府会继续定期检讨这项政策。

            1. 非自住住宅物业的累进税率(不包括住宅用地)
              住宅税率Residential Tax Rates
              年产值 (新币) Annual Value($) 有效的2015年1月1日 Effective 1 Jan 2015 应缴物业税 Property Tax Payable
              首个$30,000 10% $3,000
              之后$15,000 12% $1,800
              首个$45,000 - $4,800
              之后$15,000 14% $2,100
              首个$60,000 - $6,900
              之后$15,000 16% $2,400
              首个$75,000 - $9,300
              之后$15,000 18% $2,700
              首个$90,000 - $12,000
              之后$15,000 20%
            2. 自住公寓的累进税率
              住宅税率Residential Tax Rates
              年产值 (新币) Annual Value($) 有效的201 5年1月1日 Effective 1 Jan 2015 应缴物业税 Property Tax Payable
              首个$8,000 0% $0
              之后$47,000 4% $1,880
              首个$55,000 - $1,880
              之后$15,000 6% $900
              首个$70,000 - $2,780
              之后$15,000 8% $1,200
              首个$85,000 - $3,980
              之后$15,000 10% $1,500
              首个$100,000 - $5,480
              之后$15,000 12%  $1,800
              首个$115,000 -  $7,280
              之后$15,000 14%  $2,100
              首个$130,000 -  $9,380
              $130,000以上 16%

4律師费

在新加坡请一位房产律師,是需根据海外买家所购房产的形式與价格來定的:

  • 如果是期房(building under construction project),所购房屋价格低于300万新币,一般律師费不会超过3,000新币,如价格超過过300万新币,则需询问律師事务所;
  • 如果选购现房,价格低于200万新币,一般律師费不会超过3,000新币;
  • 如果投资者选购私人住宅项目(Private completed project),价格高于200万新币,需向律師所询价(因為每个律師事务所的价格不一)