Is there a capital gains tax in Singapore?

No. Singapore does not levy a general capital gains tax. Gains on the disposal of shares, property, and other capital assets are normally tax-free for individuals, which is one of the country's defining tax advantages.

When can a gain become taxable in Singapore?

When IRAS assesses the activity as trading rather than investing. Under the badges of trade — frequent transactions, short holding periods, a profit-seeking motive, and debt financing — gains can be treated as taxable trading income at income-tax rates instead of being exempt.

What is Seller's Stamp Duty?

SSD is a charge on selling residential property within a holding period, not a capital gains tax. It is 12 percent for a sale within one year, 8 percent within two years, 4 percent within three years, and zero after three years, charged on the higher of price or market value.

Do I pay tax on profits from selling shares?

For ordinary investors, no — share gains are exempt. But if you trade shares frequently and systematically as a business, IRAS may treat the profits as taxable trading income. The tool flags this risk based on how many disposals you report in a year.

Are these results official?

No. The output is an estimate. Whether a gain is capital or trading depends on the full facts and IRAS's judgement, and stamp duty rates change as cooling measures. Confirm your position with IRAS or a tax adviser before filing.

Singapore Capital Gains Tax Calculator

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Singapore is famous for having no general capital gains tax, which makes “how much CGT do I owe?” usually a one-word answer: none. But there are two real exceptions — gains reassessed as trading income, and Seller’s Stamp Duty on quick property sales — that catch people out. This calculator computes your gain and applies exactly those exceptions, nothing more.

How it works

The gross gain is simply:

gross gain = sale proceeds − original cost − selling expenses

For a normal investor this gain is exempt and the net equals the gross. The tool then checks the two ways a charge can arise:

Trading income. If you tick the trading box, or report frequent similar disposals, the gain may be assessable. Under the “badges of trade” test — short holding, many transactions, a profit motive — IRAS can tax the gain at income-tax rates. The tool applies your marginal rate to the gain in that case.
Seller’s Stamp Duty. For residential property sold within three years, SSD applies on the sale price at 12, 8, or 4 percent by holding period. This is a transaction duty, not a tax on the gain, but it is a real cost the tool subtracts.

Example and notes

Sell shares for 200,000 dollars that cost 150,000, and the 50,000 gain is fully exempt — net gain 50,000. Sell a property bought 18 months earlier and an 8 percent SSD applies on the sale price even though there is no capital gains tax on the underlying profit.

The line between investing and trading is a matter of fact and IRAS judgement, not a fixed rule, so the trading flag here is guidance rather than a determination. For anything material, confirm your position with IRAS or a qualified tax adviser.