turismo
+2,3 %
16,9 millones de visitantes internacionales en 2025
+2,3% frente a 2024.
Periodo: 2025
GATAVIA GLOBAL · Singapur
Alquiler turístico en Singapur
Guía profesional Gatavia de alojamiento turístico en Singapur: Airbnb y short-term accommodation, URA, HDB, hoteles, serviced apartments, licencias, GST, ABSD, property tax e inversión extranjera.
✓ Información revisada: 26/08/2026
🇸🇬
GATAVIA
Singapur es uno de los mercados turísticos de mayor gasto de Asia y uno de los entornos STR residenciales más restrictivos. En 2025 recibió 16,9 millones de visitantes internacionales y alcanzó un récord de S$32,8bn en ingresos turísticos; el hotel medio registró 81,9% de ocupación, ARR de S$273,56 y RevPAR de S$224,04.
La demanda se concentra en Marina Bay/Downtown, Orchard, Sentosa, Chinatown/Tanjong Pagar, Bugis, Clarke Quay, Little India/Farrer Park, Novena, Katong/East Coast, Changi, Jurong y one-north. MICE, finance, aviation, cruise, medical, entertainment, luxury and regional hub traffic support high-value stays.
Mercado turístico de Singapur
Datos, contexto y principales indicadores del mercado turístico.
turismo
récord
S$32,8bn de ingresos turísticos en 2025
Récord histórico.
Periodo: 2025
hoteles
81,9 %
Ocupación hotelera media 81,9%
Sube desde 81,4% en 2024.
Periodo: 2025
hoteles
S$273,56
ARR hotelero S$273,56
-1% interanual.
Periodo: 2025
hoteles
S$224,04
RevPAR S$224,04
-0,4% interanual.
Periodo: 2025
oferta
>450 hotels
Más de 73.000 habitaciones hoteleras
Más de 450 propiedades.
Periodo: 2026
outlook
17-18M
Forecast 17-18 millones de visitantes en 2026
STB forecast.
Periodo: 2026
outlook
+3 %
4,4 millones de visitantes en Q1 2026
+3% interanual.
Periodo: Q1 2026
Alertas regulatorias
high
Singapore residential Airbnb remains illegal under three-month rule
URA updated its guidance in June 2026 and continues to state that private residential stays below three consecutive months are illegal.
high
2025 tourism receipts reached record S$32.8bn
Visitor spending reached a new record while arrivals were 16.9M.
high
2026 official arrivals forecast is 17-18M
STB expects S$31.0-32.5bn in tourism receipts for 2026.
high
Occupancy-cap relaxation extended through 31 Dec 2028
Eligible larger HDB/private properties may house up to eight unrelated persons under temporary rules.
high
Hotel guest records require at least five-year retention
Licensed hotels must retain prescribed guest records for no less than five years.
high
HDB minimum remains six months
HDB short-term tourist rental is not allowed.
high
Serviced apartment classification must distinguish SA from SA2
Conventional SA minimum is 7 days; SA2 minimum is 3 months.
high
2025 enforcement demonstrates severe STR penalty exposure
URA filed hundreds of charges and reported fines exceeding S$1M in separate illegal-STA cases.
high
SSD tightened for residential acquisitions from 4 Jul 2025
Holding period increased to four years and rates rose to 16/12/8/4%.
high
Foreign residential ABSD remains 60%
Standard foreign individual residential purchase carries 60% ABSD unless remission applies.
Marco regulatorio
national
Private residential property: minimum 3 consecutive months
Nightly/weekly STR is illegal.
All occupants must fulfil at least three consecutive months. Paid use by the same person for less than three months constitutes short-term accommodation/development under the Planning Act framework.
national
HDB: minimum rental period 6 months
Short-term tourist use prohibited.
Each tenant rental period must be at least six months per application; HDB approval/tenant registration rules apply. Renting for non-residential use such as tourists is not allowed.
national
Hotel route: premises registration + Hotel-Keeper licence
Both are required.
No premises may be used as a hotel unless registered under Hotels Act; the person managing/keeping it must hold a valid licence for that premises.
national
Conventional serviced apartments: minimum stay 7 days
Yes, 7-day minimum.
URA planning guidance distinguishes conventional SA from residential property. SA normally has minimum seven-day stay, minimum unit size 35sqm and is a specific planning use; strata subdivision is not allowed.
national
Serviced Apartments II: minimum stay 3 months
Not short-stay.
SA2 pilot allows more flexible layouts/locations but uses a minimum stay of three months, similar to residential.
national
Hotel guest particulars and 5-year records
Mandatory.
Before room occupation, hotel must obtain guest full name, nationality and ID/passport number, record room location and retain acknowledged guest record for at least five years.
national
International visitor stay-validity check / EVA
Check required.
STB states hotels without EVA must manually check international visitors stay validity before providing accommodation; EVA-compatible digital check-in can automate verification.
national
Private residential occupancy caps remain separate from stay minimum
Yes.
Standard cap is six unrelated persons. Temporary relaxation allows qualifying private residential properties of at least 90sqm to house up to eight unrelated persons through 31 Dec 2028, subject to registration and conditions.
Fiscalidad del alojamiento turístico
Singapore income tax
Rental and accommodation income is taxable
Resident PIT
Resident individual top marginal rate: 24%
24
Non-resident PIT
Non-resident individual rental income generally taxed at 24%
24
Corporate income tax
Corporate income tax headline rate 17%
17
GST
GST rate 9%
9
Property Tax
Non-owner-occupied residential property tax: 12%-36% of Annual Value
No universal tourist tax
No general bed/tourist tax
0
Evolución normativa y del mercado
08/05/2026
STB confirms record S$32.8bn tourism receipts for 2025
16.9M visitors and record spend underpin Tourism 2040 strategy.
16/01/2026
Eight-person occupancy relaxation extended to end-2028
Qualifying larger HDB/private rentals retain temporary cap.
15/09/2025
Six illegal-STA operators fined S$1.27M total
Major enforcement outcome published by URA.
04/07/2025
Residential SSD four-year regime starts for new acquisitions
Rates become 16/12/8/4% through year four.
01/07/2025
URA files 340 charges in major illegal-STA cases
170 units across 50 developments cited.
01/01/2025
Hotels Licensing amendments modernise operational notifications
Updated regulations govern hotel ownership/contact/room-count/cessation notifications.
22/01/2024
Temporary occupancy-cap relaxation starts
Eligible larger residential properties can house up to eight unrelated persons.
01/01/2024
GST rate becomes 9%
Standard GST increases to 9%.
01/11/2023
URA introduces SA2 pilot framework
New serviced-apartment type uses three-month minimum and more flexible layouts/locations.
27/04/2023
Foreign residential ABSD rises to 60%
Entities generally move to 65%.
15/02/2023
Top residential BSD marginal rate rises to 6%
Higher-value residential acquisition becomes more expensive.
01/08/2017
Hotel guest-record rules modernised
Hotels may keep electronic records and must retain required guest records at least five years.
30/06/2017
Planning law explicitly captures short-term use of dwelling houses
Paid stays below three consecutive months become a defined development use under Planning Act changes.
20/12/1974
Hotels Licensing Regulations commence
Operational rules for licensed hotels established.
01/01/1954
Hotels Act establishes hotel registration/licensing framework
Hotel premises and keepers are subject to statutory registration/licensing.
CONTENIDO PROFESIONAL
Dossier Profesional Gatavia · Singapur
Análisis avanzado para propietarios, gestores e inversores que necesitan ir más allá de la información pública.
01
Due diligence
Comprobaciones profesionales antes de comprar, operar o transformar una vivienda turística.
🔒 Contenido protegido
02
Regulación avanzada
Análisis profundo de requisitos, restricciones, riesgos y escenarios regulatorios.
🔒 Contenido protegido
03
Fiscalidad profesional
Tratamiento fiscal avanzado, escenarios y cuestiones que requieren especial atención.
🔒 Contenido protegido
04
Operativa profesional
Procedimientos, obligaciones recurrentes y control documental de la actividad.
🔒 Contenido protegido
05
Radar territorial
Lectura de territorios, ciudades y zonas con diferencias de mercado o regulación.
🔒 Contenido protegido
06
Inversores
Riesgos, costes, rentabilidad, escenarios y criterios previos a una decisión de inversión.
🔒 Contenido protegido
07
Gestores
Cumplimiento, representación, reporting, documentación y gestión profesional para terceros.
🔒 Contenido protegido
08
Métricas y alertas
Indicadores profesionales de mercado, demanda, riesgo y evolución normativa.
🔒 Contenido protegido
Este dossier forma parte de Gatavia País y Gatavia Global.
Fuentes y organismos de referencia
Hotels Licensing Board
Application for Certificate of Registration and Hotel-Keeper LicenceHousing & Development Board (HDB)
Regulations for Renting Out a Flat or BedroomsInland Revenue Authority of Singapore (IRAS)
Additional Buyer Stamp Duty (ABSD)Ministry of Trade and Industry
May 2026 reply on tourism outlookMinistry of Trade and Industry
Tourism Industry Conference 2026 speechSingapore Land Authority
Foreign ownership of propertySingapore Statutes Online
Hotels Licensing Regulations - guest particulars and recordsSingapore Statutes Online
Planning Act 1998 - Fourth ScheduleSingapore Statutes Online
Hotels Act 1954Singapore Statutes Online
Hotels Licensing Regulations 1974Singapore Tourism Board
Tourism Industry Conference 2026Singapore Tourism Board
Hotels industry pageSingapore Tourism Board
E-Visitor Authentication Ready ProgrammeSingapore Tourism Board
Record Singapore tourism receipts from Jan-Sep 2025Urban Redevelopment Authority (URA)
Considerations for Property UseUrban Redevelopment Authority (URA)
Summary guidelines for Serviced Apartments and SA2Urban Redevelopment Authority (URA)
Guidelines for Serviced Apartments II (SA2)Urban Redevelopment Authority (URA)
URA approach to co-living spacesUrban Redevelopment Authority (URA)
Extension of temporary relaxation of occupancy cap until 31 Dec 2028Urban Redevelopment Authority (URA)
Renting PropertyUrban Redevelopment Authority (URA)
Short-Term AccommodationUrban Redevelopment Authority (URA)
Six individuals fined over S$1 million for illegal STAUrban Redevelopment Authority (URA)
Four companies and two individuals face 340 STA chargesGUÍA PROFESIONAL PDF
¿Prefieres comprar únicamente la guía?
También puedes adquirir la edición PDF del país como compra puntual, sin membresía anual.
Gatavia organiza información profesional con fines informativos y de gestión. La información general no sustituye asesoramiento jurídico, fiscal o técnico adaptado a una situación concreta.