今天的新闻小热点
这对夫妻的投资眼光非常独特，瞄准小众的Landed市场，在2005-2010年期间6年内买卖3套赚了1600万新币的利润。
言归正传：新加坡虽然没有Capital Gain Tax, 但是IRAS依然有权利根据成交频率，房子持有期和购房目的来判定收益属于Property gain 还是属于personal income.
在目前政策下和房地产走势，虽然几乎没有可能发生这种情况，但是不排除若干年后出现房市大涨的情况下，再次出现类似案件。买卖公寓太过频繁的也可能会遇到这种情况。
这也算是新加坡房地产小知识。
昌亨
楼主要多学习！
税务局网站明明白白写着：
Gains from Sale of Property, Shares and Financial Instruments Gains from the sale of a property, shares and financial instruments in Singapore are generally not taxable. However, gains from "trading in properties" may be taxable.
Gains from Sale of Property Generally, the gains derived from the sale of a property in Singapore are not taxable as it is a capital gain.
Taxable Gains from Sale of Property The gains may be taxable if the individual buys and sells property with a profit-seeking motive.
When a person is deemed to be trading in properties, the gains from the sale of property in Singapore is considered taxable income.
Whether a person is deemed to be carrying on a trade will depend on individual circumstances. Some criteria used to assess if you are trading in properties are as follows: Frequency of transactions (buying and selling of properties); Reasons for acquiring and selling of property; Financial means to hold the property for long term; and Holding period Reporting Taxable Gains You must declare taxable gains from the sale of property under 'Other Income' in your tax form.
If you are unsure whether your gains from sale of property, shares or financial instruments are taxable, email to us. Gains from Sale of Shares and Financial Instruments Generally, profits or losses derived from the buying and selling of shares or other financial instruments are viewed as personal investments. Payouts from insurance policies are also not taxable as they are capital receipts. These profits are capital gains and are not taxable. You need not report such gains in your tax return.
https://www.iras.gov.sg/irashome/Individuals/Locals/Working-Out-Your-Taxes/What-is-Taxable-What-is-Not/Gains-from-Sale-of-Property--Shares-and-Financial-Instruments/