Property Taxation and Calculations: From Acquisition to Disposal
Professional Competencies · 4 Professional Competencies (PC) hours, subject to CEA approval
This course is part of AsianPrime Capital's practical CPD training series, designed for busy Real Estate Salespersons (RES) who want focused, trainer-led learning that respects their time. Course fee: S$100 per lesson.
Course overview
A practical course on property-related taxes and calculations across the ownership lifecycle, covering acquisition taxes, holding-stage obligations, rental income tax, lease duty, Seller's Stamp Duty, worked examples and client advisory considerations.
Learning objectives
- Explain why taxation is an important cost component across property acquisition, ownership, leasing and disposal.
- Identify the key taxes and duties that apply at the entry, holding and exit stages of the property lifecycle.
- Calculate Buyer's Stamp Duty, Additional Buyer's Stamp Duty, Additional Conveyance Duties, Goods and Services Tax and Mortgage Duty where applicable.
- Calculate holding-stage obligations such as Property Tax, Lease Duty and Income Tax on rental income.
- Assess Seller's Stamp Duty based on property type, holding period and disposal timeline.
- Apply basic tax computation skills to common client scenarios and recognise when clients should be referred to qualified advisers.
Course outline
- Overview of IRAS and the role of taxes in Singapore.
- Role of taxation in property transactions, affordability, cash flow, investment returns and disposal planning.
- Basic principles of stamp duties, including who pays, when to pay, and consequences of late or non-payment.
- Entry-stage taxes and duties with case studies and calculation exercises: BSD, ABSD, GST, ACD and Mortgage Duty.
- Holding-stage taxes and duties: Property Tax, Lease Duty and Income Tax on rental income.
- Exit-stage tax considerations, including SSD liability, property type, holding period, disposal date and exemptions.
Who should attend
Real Estate Salespersons who want a clear, practical grasp of property taxation.
Trainer
Martin Koh. Our trainers bring practical real estate experience and structured, adult-learning-led delivery to every session.