If the buyer holds a Taiwan's passport, s/he will be considered as a foreigner buyer (Citizens and permanent residents of United States / Switzerland / Liechtenstein / Norway and Iceland have same benefits with the Singaporians). Tax and government fee that are required to pay are:
Stamp duty: 3% & ABSD 15%,
Total stamp duty: Total price of property* （ 3 ％ +15 ％ ） - 5,400 ;
Pay within 14 days from the date the Sales and Purchase Agreement is signed.
Seller's stamp duty: No payment should be made if the property is held for more than 5 years.