RES Exam Cheat Sheet (2026)

• 1% — first $180,000
• 2% — next $180,000
• 3% — next $640,000
• 4% — next $500,000 (to $1.5M)
• 5% — next $1.5M (to $3M)
• 6% — above $3M

Non-residential BSD is the same up to $1.5M, then 5% above $1.5M (no 6% band).

• Singapore Citizen: 0% / 20% / 30% (1st / 2nd / 3rd+)
• PR: 5% / 30% / 35% (1st / 2nd / 3rd+)
• Foreigner: 60% (any residential property)
• Entity / Trust: 65%

Married-couple remission may apply if the first home is sold within the window.

• 16% — sold within ≤ 1 year
• 12% — within ≤ 2 years
• 8% — within ≤ 3 years
• 4% — within ≤ 4 years
• 0% — held more than 4 years

Payable by the seller. Industrial SSD is a separate 3-year regime (15/10/5%).

• TDSR: 55% of gross monthly income (all debts)
• MSR: 30% (HDB flats & ECs only)
• Bank LTV: 75% (1st loan) / 45% (2nd) / 35% (3rd+)
• Min cash downpayment: 5% (first loan)

Lower LTV if the loan tenure extends past age 65 or exceeds the tenure cap.

• MOP: 5 years (from key collection)
• HDB Concessionary Loan LTV: 75% (since Aug 2024)
• HCL rate: CPF OA rate + 0.1% (currently 2.6% p.a.)
• Resale subject to EIP/SPR ethnic quotas

• Tenancy stamp duty: 0.4% of total rent (lease ≤ 4 years)
• GST: 9% (commercial property/rent; residential is exempt)
• Pass mark: 60% per paper
• Exam: Section A (60 MCQs) + Section B (20, case studies)