Decoupling Private Property in Singapore: What Still Works, and What Is Now Illegal (2026)
Decoupling, or a part sale of one co-owner's share to the other, remains legal in Singapore in 2026 and can help couples manage Additional Buyer's Stamp Duty when purchasing a second property. However, IRAS and the courts now draw a clear line between genuine transfers at market value and contrived arrangements like the 99-to-1 scheme, with enforcement including surcharges and criminal prosecution. Whether decoupling makes financial sense depends on your property equity, CPF accrued interest, the remaining owner's ability to qualify for the full mortgage under TDSR, and whether there is a genuine reason for the transfer beyond tax savings.
Sarah Chen·29 May 2026
