Estate Duty Act 1929 · 2020 Revised Edition · Part 2 · Estate Duty
5. Estate duty imposed
Feedback & supportLast amended by an amending law of 2008.
Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled or not settled which passes on the death of any person a duty, called estate duty, at the following rates:
property
“property” includes movable and immovable property of any kind situate or being in Singapore and the proceeds of sale thereof respectively, and any money or investment for the time being representing the proceeds of sale; and, in the case of a deceased person who was at the time of his death domiciled in Singapore, includes movable property wherever it may be;
in the case of any person dying on or after 1 April 1974 and before 1 April 1977 — at the graduated rates set out in the First Schedule;
in the case of any person dying on or after 1 April 1977 and before 1 April 1979 — at the graduated rates set out in the Second Schedule;
in the case of any person dying on or after 1 April 1979 and before 1 April 1984 — at the graduated rates set out in the Third Schedule;
in the case of any person dying on or after 1 April 1984 and before 28 February 1996 — at the rates specified in the Fourth Schedule;
in the case of any person dying on or after 28 February 1996 and before 15 February 2008 — at the rates specified in the Fifth Schedule.