房地產被課取產業稅的同時，該出租的房屋，其租金所得需要被課取所得稅。租金所得包括房屋本身、修繕、傢俱和其他設備。
租金所得的課稅時機是在應付租金予屋主之時，而非實際收據的日期。
若租客從2011年10月至12月承租出租人的房子，需在第二年（2012年）1月交付承租期間的租金。
出租人則需在2012年的YA申報2011年10月至12月的租金所得。
聯名持有之房地產
租金所得的課稅是由聯名持有的各持有者所分擔。共同分擔的責任同樣適用於租賃期間虧蝕之時。
出租經費
若於租賃期間僅只單純以得到租金所得為目的，租金所得的經費可獲減免。
印花稅（SD/Stamp Duty）
以下為須被課取印花稅的情形：
I. 租賃協議
為租賃前所準備與簽署之文件。印花稅是以實際租金和市場租金中較高者作為稅基，並由租賃雙方所付。
II. 購買銷售之選擇同意與購買之協議為買賣前所準備與簽署之文件。印花稅是以實際價格和市場價格中較高者作為稅基，並由買賣雙方所付。
III. 房貸抵押
為獲得銀行抵押貸款時所準備與簽署之文件。印花稅是以抵押貸款額度作為稅基，並由抵押貸款者所付。
IV. 轉讓股利之文件（略）
若有多於一項上述文件之申請，印花稅將會分別課取：
I. 出售及後轉為租出（先售後租）
II. 出售及後購回（先售後買）
III. 出售固定設備之租賃契約
IV. 多於一個不動產出租予同一個承租者，以及所出租之各個不動產的契約條件與環境有異者。
| Stamp Duty Based on the Purchase Price or Market Value, whichever is higher | |
| Every $100 or part thereof of the first $180,000 | $1 |
| Every $100 or part thereof of the next $180,000 | $2 |
| Every $100 or part thereof of the remainder | $3 |
| If the Purchase Price is $1,200,110, (round up to nearest hundred = $1,200,200) | ||
| Every $100 or part thereof of the first $180,000 | ($180,000 / $100) x $1 | $1,800 |
| Every $100 or part thereof of the next $180,000 | ($180,000 / $100) x $2 | $3,600 |
| Every $100 or part thereof of the remainder | ($840,200 / $100) x $3 | $25,206 |
| Stamp duty payable | $30,606 | |
賣方印花稅（SSD）
2011年1月13日，新加坡政府宣布對於2011年1月14日或之後所購買或獲得之住宅不動產作短期持有再出售或處分者加重徵收賣方印花稅（SSD/Seller Stamp Duty）。
I. 持有期為1年內：成交價或市場價格中較高者之16%。
II. 持有期為1至2年：成交價或市場價格中較高者之12%。
III. 持有期為2至3年：成交價或市場價格中較高者之8%。
IV. 持有期為3至4年：成交價或市場價格中較高者之4%。
於2010年2月20日前所獲得之不動產不需申報SSD。
| Date of purchase / acquisition | Holding Period | Computation |
| Between 20 February 2010 and 29 August 2010 (all inclusive)* | Within 1 year | 1% on first $180,000 2% on next $180,000 3% on remainder, of the consideration or value whichever is higher |
| More than 1 year | No SSD payable | |
| Between 30 August 2010 and 13 January 2011 (all inclusive)* | Within 1 year | 1% on first $180,000 2% on next $180,000 3% on remainder, of the consideration or value whichever is higher |
| More than 1 year and up to 2 years | 0.67% on first $180,000 1.33% on next $180,000 2% on remainder, of the consideration or value whichever is higher | |
| More than 2 years and up to 3 years | 0.33% on first $180,000 0.67% on next $180,000 1% on remainder, of the consideration or value whichever is higher | |
| More than 3 years | No SSD payable | |
| On and after 14 January 2011+ | Within 1 year | 16% of consideration or value, whichever is higher |
| More than 1 year and up to 2 years | 12% of consideration or value, whichever is higher | |
| More than 2 years and up to 3 years | 8% of consideration or value, whichever is higher | |
| More than 3 years and up to 4 years | 4% of consideration or value, whichever is higher | |
| More than 4 years | No SSD payable |
假設在2010年2月20日至2010年8月29日間購買一不動產，並於一年內出售：
例1. C先生在2010年6月22日購買一住宅不動產，並於2010年11月25日以成交價$1,500,000出售。
Holding period：Less than 1 year (Sale of the property after 22 June 2011 will not be subjected to SSD)
| Every $100 or part thereof of the first $180,000 | ($180,000 / $100) x $1 | $1,800 |
| Every $100 or part thereof of the next $180,000 | ($180,000 / $100) x $2 | $3,600 |
| Every $100 or part thereof of the remainder | ($1,140,000 / $100) x $3 | $34,200 |
| SSD payable | $39,600 |
假設在2010年8月30日至2011年1月13日間購買一不動產，並於三年內出售：
例2. E先生在2010年9月10日購買一住宅不動產，並於2011年3月23日以成交價$1,500,000出售。
Holding period : Less than 1 year (Sale of the property after 10 September 2013 will not be subjected to SSD)
| Every $100 or part thereof of the first $180,000 | ($180,000 / $100) x $1 | $1,800 |
| Every $100 or part thereof of the next $180,000 | ($180,000 / $100) x $2 | $3,600 |
| Every $100 or part thereof of the remainder | ($1,140,000 / $100) x $3 | $34,200 |
| SSD payable | $39,600 |
附加性買方印花稅（ABSD）
2011年12月7日，新加坡政府宣布自2011年12月8日起對購買或獲得住宅不動產（包括住宅用地）者開徵附加性買方印花稅（ABSD/Additional Buyer’s Stamp Duty），以下為被課稅對象：
I.外籍人士及非個人
（ABSD為10%）
II.已持有一個或多個住宅之SPR/PR（新加坡永久居民），不論為全部持有、部分持有或與他人聯名持有
（ABSD為3%）
III.已持有兩個或多個住宅之SC（新加坡公民），不論為全部持有、部分持有或與他人聯名持有
（ABSD為3%）
| Transaction | On or after 8 Dec 2011 | |
| BSD* rates on the total purchase price or market value (whichever is higher) | ABSD^ rates on the total purchase price or market value (whichever is higher) | |
| Foreigners and non-individuals (corporate entities) buying any residential property | 1% on first $180,000 2% on next $180,000 3% for the remainder | + 10% |
| PRs owning one and buying the second and subsequentresidential property | + 3% | |
| SCs owning two and buying the third and subsequentresidential property | + 3% | |
| PRs buying the first residential property | 1% on first $180,000 2% on next $180,000 3% for the remainder | NIL |
| SCs buying the first and/ or second residential property | ||
* The consideration or value has to be rounded up to the nearest $100 before applying the rate.
^ ABSD is to be rounded down to the nearest dollar.
ABSD稅率高低視乎買家自身之概況：
I. 單一買家：
任何外籍人士及非個人需要在每次購買住宅不動產（不管所持有之不動產數量）時支付10%的ABSD。
II. 多數買家：
如果多數不同概況的買家聯名購買不動產（聯名所有權或一般所有權），不管其各自股權之多寡，須申報較高之ABSD稅率。
同時， ABSD減免適用於已婚夫妻所購買的不動產。
假設C先生為外籍人士，實付兩百萬新加坡圓購買不動產，且為公平市場價值：
| Computation of BSD | ||
| 1% on first $180,000 | ($180,000 x 1%) | $1,800 |
| 2% on next $180,000 | ($180,000 x 2%) | $3,600 |
| 3% on remainder | ($1,640,000 x 3%) | $49,200 |
| BSD | $54,600 | |
The price paid or value has to be rounded up to the nearest $100 before applying the rate.
| Computation of ABSD | ||
| 10% of $2,000,000 | $200,000 | |
| ABSD | $200,000 | |
Total Stamp Duty Payable = $54,600 + $200,000 = $254,600
已婚夫妻聯名購買不動產之ABSD稅率：
I. 外籍人士與SC有婚姻關係之夫妻：
| No. of properties currently owned* by each spouse | Co-Purchase of next property | No. of properties owned by couple after co-purchase | ABSD rate to be applied | |
| SC | Foreigner | |||
| 0 | 0 | 1 | 1 | 0% # |
| 1 | 0 | 2 | 0% # | |
| 0 | 1 | 2 | 0% # | |
| Co-own 1 | 2 | 0% # | ||
| 1 | 1 | 3 | 10% | |
| 0 | 2 | 3 | 10% | |
| 2 | 0 | 3 | 10% | |
| Co-own 2 | 3 | 10% | ||
* Properties owned include those owned wholly, or owned partially or jointly with others
# Subject to approval of application for remission
II. 外籍人士與PR有婚姻關係之夫妻：
| No. of properties currently owned* by each spouse | Co-Purchase of next property | No. of properties owned by couple after co-purchase | ABSD rate to be applied | |
| PR | Foreigner | |||
| 0 | 0 | 1 | 1 | 3% # |
| 1 | 0 | 2 | 10% | |
| 0 | 1 | 2 | 10% | |
| Co-own 1 | 2 | 10% | ||
| 1 | 1 | 3 | 10% | |
* Properties owned include those owned wholly, or owned partially or jointly with others
# Subject to approval of application for remission
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