Estate Duty in Singapore

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Estate duty is a tax on the total market value of a person’s assets at the date of the death. Estate duty in Singapore has been removed for deaths on and after 15 Feb 2008!

The deceased’s assets, as a whole, are called an estate. A person’s estate includes the following :

  • All assets owned by the person in his or her sole name;

  • The deceased person’s share or assets owned jointly with others;

  • Gifts made within 5 years before his or her date of death;

  • Gift made anytime from which he or she retains some benefits.