https://themoneybees.co/assets/PropertyCapitalGainsPage-BCW18ipd.js

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IRAS says gains from selling a property are generally not taxable because they are a capital gain. They can be taxed as income if you buy and sell with a profit-seeking motive or IRAS sees you as trading in properties."},{question:"When does IRAS tax a property gain?",answer:"When it finds you are trading. IRAS looks at how often you buy and sell, your reasons for buying and selling, whether you have the financial means to hold the property for the long term, and how long you hold it. A taxable gain goes under Other Income in your tax return."},{question:"What is Seller's Stamp Duty?",answer:"A stamp duty on the seller of a home sold soon after buying. For homes bought on or after 4 Jul 2025 it is 16% in the first year, 12% in the second, 8% in the third and 4% in the fourth, on the higher of the price or market value. Homes bought from 11 Mar 2017 to 3 Jul 2025 have a 3-year table of 12%, 8% and 4%."},{question:"Do I pay CPF back when I sell?",answer:"Yes. After the loan is paid off, the proceeds refund the CPF you used plus accrued interest, the amount it would have earned in your OA. Below 55 it goes to your OA; from 55 it first tops up your RA. You do not need to top up a shortfall in cash if you sell at market value."},{question:"Is CPF accrued interest a loss?",answer:"No. It goes back into your own CPF account, so it is still your money. It does reduce the cash you get from the sale, which is why this page shows it separately from your profit."},{question:"How much is the agent's commission?",answer:"There is no fixed rate. CEA says commission is not fixed and you can negotiate it. Ask whether GST is included; only GST-registered agencies can charge it, at 9%."},{question:"Do I pay tax on rental income from the property?",answer:"Yes, rental income is taxable even though the gain on sale usually is not. That is separate from this calculator; see IRAS's rental income guidance."}],X="3 Oct 2026",C="https://www.iras.gov.sg/taxes",ee=[{label:"IRAS: gains from sale of property, shares and financial instruments (updated 27 Feb 2026)",url:`${C}/individual-income-tax/basics-of-individual-income-tax/what-is-taxable-what-is-not/gains-from-sale-of-property-shares-and-financial-instruments`},{label:"IRAS: selling my property (updated 13 Aug 2026)",url:`${C}/property-tax/property-owners/your-situation/selling-my-property`},{label:"IRAS: Seller's Stamp Duty for residential property",url:`${C}/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-(ssd)-for-residential-property`},b.irasBsd,b.irasAbsd,{label:"CPF Board: CPF refund when selling or transferring property",url:"https://www.cpf.gov.sg/member/home-ownership/using-your-cpf-to-buy-a-home/cpf-refund-when-selling-or-transferring-property"},{label:"CPF Board: selling your flat after 55 (updated 22 Jun 2026)",url:"https://www.cpf.gov.sg/member/infohub/educational-resources/selling-your-flat-age-55-cpf-refund"},b.cpfInterest,{label:"CEA: engaging a property agent to buy or sell, commission (updated 1 Oct 2026)",url:"https://www.cea.gov.sg/consumers/engaging-a-property-agent/buying-or-selling/"}],s=o=>o<0?`-${A(-o,0)}`:A(o,0),te=o=>new Date(`${o}T00:00:00Z`).toLocaleDateString("en-SG",{day:"numeric",month:"short",year:"numeric",timeZone:"UTC"}),ae=Object.keys(P).filter(o=>o!=="entity"),ze=()=>

1{const[o,I]=a.useState(1e6),[i,$]=a.useState("2025-08-01"),[d,R]=a.useState("sc"),[g,N]=a.useState("0"),[n,T]=a.useState(115e4),[l,k]=a.useState("2027-03-01"),[h,B]=a.useState(2),[m,L]=a.useState("yes"),[u,O]=a.useState(3e3),[p,Y]=a.useState(0),[c,q]=a.useState(2e4),[y,E]=a.useState(1e5),[f,G]=a.useState(0),[S,M]=a.useState(7e5),t=a.useMemo(()=>Q({buyPrice:o,sellPrice:n,bought:i,sold:l,buyer:{type:d,owned:Number(g)},agentPct:h,gstOnAgent:m==="yes",legalFees:u,renovation:p,interestPaid:c,cpfDownpayment:y,cpfMonthly:f,loanLeft:S}),[o,n,i,l,d,g,h,m,u,p,c,y,f,S]);return e.jsx(z,{title:"Property capital gains calculator",description:"Singapore has no capital gains tax on a home you live in or invest in, unless IRAS sees you as trading. Work out your real profit after stamp duties, SSD, agent fees and interest, and the cash you get after the CPF refund.",metaTitle:"Capital gains tax Singapore property: profit calculator",metaDescription:"Is there capital gains tax on Singapore property? Not usually. Work out your net profit after BSD, ABSD, SSD, commission and interest, and cash after CPF refund.",canonical:"https://themoneybees.co/calculators/property-capital-gains",calculatorSlug:"property-capital-gains",getLeadSnapshot:()=>({inputs:{buyPrice:o,sellPrice:n,bought:i,sold:l},results:{net:t.net,cash:t.cash,ssd:t.ssd}}),faqs:V,inputs:e.jsxs(W,{children:[e.jsx(H,{children:e.jsx(U,{className:"text-lg",children:"Your purchase and sale"})}),e.jsxs(J,{className:"space-y-5",children:[e.jsxs("div",{className:"grid grid-cols-2 gap-4",children:[e.jsx(r,{id:"cg-buy",label:"Bought for",prefix:"S$",value:o,onChange:I,step:1e4}),e.jsx(D,{id:"cg-bought",label:"Date bought",value:i,onChange:$})]}),e.jsxs("div",{className:"grid grid-cols-2 gap-4",children:[e.jsx(x,{id:"cg-buyer",label:"You bought as",value:d,onChange:R,options:ae.map(j=>({value:j,label:P[j]}))}),e.jsx(x,{id:"cg-owned",label:"Homes owned before",value:g,onChange:N,options:[{value:"0",label:"None"},{value:"1",label:"1"},{value:"2",label:"2 or more"}]})]}),e.jsxs("div",{className:"grid grid-cols-2 gap-4",children:[e.jsx(r,{id:"cg-sell",label:"Selling for",prefix:"S$",value:n,onChange:T,step:1e4}),e.jsx(D,{id:"cg-sold",label:"Date sold",value:l,onChange:k,hint:"The date the option is exercised or the contract is signed."})]}),e.jsxs("div",{className:"grid grid-cols-2 gap-4",children:[e.jsx(r,{id:"cg-agent",label:"Agent commission",suffix:"%",value:h,onChange:B,step:.25,hint:"Not fixed; you agree it with your agent."}),e.jsx(x,{id:"cg-gst",label:"GST on commission",value:m,onChange:L,options:[{value:"yes",label:"Yes, 9%"},{value:"no",label:"No"}]})]}),e.jsxs("div",{className:"grid grid-cols-2 gap-4",children:[e.jsx(r,{id:"cg-legal",label:"Legal fees, buy and sell",prefix:"S$",value:u,onChange:O,step:500,hint:"Use your lawyers' quotes."}),e.jsx(r,{id:"cg-reno",label:"Renovation",prefix:"S$",value:p,onChange:Y,step:5e3})]}),e.jsx(r,{id:"cg-int",label:"Mortgage interest paid so far",prefix:"S$",value:c,onChange:q,step:1e3}),e.jsxs("div",{className:"grid grid-cols-2 gap-4",children:[e.jsx(r,{id:"cg-cpfdp",label:"CPF used at purchase",prefix:"S$",value:y,onChange:E,step:5e3}),e.jsx(r,{id:"cg-cpfm",label:"CPF used a month",prefix:"S$",value:f,onChange:G,step:100})]}),e.jsx(r,{id:"cg-loan",label:"Loan still owed at sale",prefix:"S$",value:S,onChange:M,step:1e4})]})]}),results:e.jsxs(e.Fragment,{children:[e.jsxs("div",{className:"grid grid-cols-1 sm:grid-cols-3 gap-4",children:[e.jsx(v,{label:"Net profit",value:s(t.net),accent:t.net>=0?"blue":"red",helper:`${s(t.gross)} price gain less ${s(t.costs)} costs`}),e.jsx(v,{label:"Cash to you",value:s(t.cash),accent:"gold",helper:"after the loan, CPF refund, SSD and commission"}),e.jsx(v,{label:"Back into your CPF",value:s(t.cpfRefund),helper:`includes about ${s(t.accrued)} accrued interest`})]}),t.ssd>0&&e.jsxs("p",{className:"rounded-md border border-amber-200 bg-amber-50 p-3 text-sm text-amber-900",children:["You sell in year ",t.held+1,", so SSD is ",t.ssdRate,"% of the price: ",s(t.ssd),". Selling on or after ",t.ssdFreeFrom?te(t.ssdFreeFrom):"the 4th anniversary"," avoids it."]}),e.jsx(Z,{title:"Where the profit goes",headers:["Item","Amount"],rows:[["Sale price less purchase price",s(t.gross)],["Buyer's Stamp Duty paid",s(-t.bsd)],["Additional Buyer's Stamp Duty paid",s(-t.absd)],[`Seller's Stamp Duty (${t.ssdRate}%)`,s(-t.ssd)],["Agent commission",s(-t.agent)],["Legal fees and renovation",s(-(u+p))],["Mortgage interest",s(-c)],["Net profit",s(t.net)]],highlight:7,note:t.yearly?`About ${t.yearly.toFixed(1)}% a year on the price and stamp duties you paid, over ${(t.months/12).toFixed(1)} years.`:void 0})]}),footer:e.jsxs("div",{className:"space-y-6",children:[e.jsxs(w,{title:"Is there capital gains tax on property in Singapore?",children:[e.jsx("p",{children:"No, not as a rule. IRAS says gains from selling a property are generally not taxable because they are a capital gain. They may be taxed as income if you buy and sell with a profit-seeking motive or are seen as trading in properties."}),e.jsx("p",{children:"IRAS names these criteria for trading:"}),e.jsxs("ul",{children:[e.jsx("li",{children:"how often you buy and sell properties;"}),e.jsx("li",{children:"your reasons for buying and selling;"}),e.jsx("li",{children:"whether you have the financial means to hold the property for the long term;"}),e.jsx("li",{children:"how long you hold it."})]}),e.jsx("p",{children:`If IRAS treats the gain as taxable, you declare it under "Other Income" in your tax return. The tax you can't avoid on a quick sale is SSD, a stamp duty on the seller: 16%, 12%, 8% or 4% of the price if you sell within 4 years of buying on or after 4 Jul 2025.`})]}),e.jsx(w,{title:"How the CPF refund works",children:e.jsx("p",{children:"The sale proceeds pay off your loan first, then go back to your CPF: the CPF you used plus the interest it would have earned in your OA, now 2.5% a year. Below 55 the refund goes to your OA. From 55 it first tops up your RA to your retirement sum and the rest stays in your OA. This page estimates the interest; your CPF statement has the exact figure."})}),e.jsx(w,{title:"Worked example",tone:"blue",children:e.jsx("p",{children:"You buy a condo for S$1,000,000 on 1 Aug 2025 as a first-time Singapore citizen buyer and pay S$24,600 BSD. You sell for S$1,150,000 on 1 Mar 2027, in your second year, so SSD is 12%: S$138,000. A 2% commission with GST is S$25,070. After S$3,000 legal fees and S$20,000 interest, the S$150,000 gain is a S$60,670 loss. Wait until 1 Aug 2029 and SSD falls away."})}),e.jsx(K,{sources:ee,checked:X}),e.jsxs("div",{className:"grid gap-6 sm:grid-cols-2",children:[e.jsx(F,{title:"Related calculators",links:_([{to:"/calculators/ssd",label:"Seller's Stamp Duty calculator"},{to:"/calculators/cpf-accrued-interest",label:"CPF accrued interest calculator"},{to:"/calculators/stamp-duty",label:"Stamp duty calculator"},{to:"/calculators/property-tax",label:"Property tax calculator"},{to:"/calculators/mortgage",label:"Mortgage calculator"}])}),e.jsx(F,{title:"Related guides",links:[{to:"/blog/hdb-resale-transaction-selling-guide",label:"Selling your HDB flat"},{to:"/blog/should-you-pay-off-your-mortgage-or-invest-first",label:"Pay off the mortgage or invest first"}]})]})]})})};export{ze as default};