GATAVIA GLOBAL · Singapur

Location touristique en Singapour

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.

✓ Informations révisées: 26/08/2026

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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.

Marché touristique de Singapour

Données, contexte et principaux indicateurs du marché touristique.

turismo

+2,3 %

16,9 millones de visitantes internacionales en 2025

+2,3% frente a 2024.

Période: 2025

turismo

récord

S$32,8bn de ingresos turísticos en 2025

Récord histórico.

Période: 2025

hoteles

81,9 %

Ocupación hotelera media 81,9%

Sube desde 81,4% en 2024.

Période: 2025

hoteles

S$273,56

ARR hotelero S$273,56

-1% interanual.

Période: 2025

hoteles

S$224,04

RevPAR S$224,04

-0,4% interanual.

Période: 2025

oferta

>450 hotels

Más de 73.000 habitaciones hoteleras

Más de 450 propiedades.

Période: 2026

outlook

17-18M

Forecast 17-18 millones de visitantes en 2026

STB forecast.

Période: 2026

outlook

+3 %

4,4 millones de visitantes en Q1 2026

+3% interanual.

Période: Q1 2026

Alertes réglementaires

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.

Cadre réglementaire

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.

Fiscalité de l'hébergement touristique

Singapore income tax

Rental and accommodation income is taxable

Resident PIT

Resident individual top marginal rate: 24%

Non-resident PIT

Non-resident individual rental income generally taxed at 24%

Corporate income tax

Corporate income tax headline rate 17%

GST

GST rate 9%

Property Tax

Non-owner-occupied residential property tax: 12%-36% of Annual Value

No universal tourist tax

No general bed/tourist tax

Évolution réglementaire et du marché

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.

CONTENU PROFESSIONNEL

Dossier Professionnel Gatavia · Singapour

Analyse avancée pour propriétaires, gestionnaires et investisseurs.

Due diligence

Vérifications professionnelles avant achat, exploitation ou transformation d'un logement touristique.

🔒 Contenu protégé

Réglementation avancée

Analyse approfondie des exigences, restrictions, risques et scénarios réglementaires.

🔒 Contenu protégé

Fiscalité professionnelle

Traitement fiscal avancé, scénarios et points nécessitant une attention particulière.

🔒 Contenu protégé

Exploitation professionnelle

Procédures, obligations récurrentes et contrôle documentaire.

🔒 Contenu protégé

Radar territorial

Analyse des territoires et villes présentant des différences de marché ou de réglementation.

🔒 Contenu protégé

Investisseurs

Risques, coûts, rentabilité et critères avant une décision d'investissement.

🔒 Contenu protégé

Gestionnaires

Conformité, représentation, reporting, documentation et gestion professionnelle.

🔒 Contenu protégé

Indicateurs et alertes

Indicateurs professionnels du marché, de la demande, du risque et de l'évolution réglementaire.

🔒 Contenu protégé

Ce dossier fait partie de Gatavia Pays et Gatavia Global.

Se connecter avec Mon Gatavia Voir les offres d’accès Découvrir Gatavia Global

Sources et organismes de référence

Hotels Licensing Board

Application for Certificate of Registration and Hotel-Keeper Licence

Housing & Development Board (HDB)

Regulations for Renting Out a Flat or Bedrooms

Inland Revenue Authority of Singapore (IRAS)

Additional Buyer Stamp Duty (ABSD)

IRAS

Buyer Stamp Duty (BSD)

IRAS

Individual Income Tax rates

IRAS

Foreigners eligible for ABSD remission under FTAs

IRAS

Property Tax Rates and Sample Calculations

IRAS

Seller Stamp Duty (SSD) for Residential Property

IRAS

GST General Guide for Businesses

IRAS

YA 2026 Form C-S explanatory notes

Ministry of Trade and Industry

May 2026 reply on tourism outlook

Ministry of Trade and Industry

Tourism Industry Conference 2026 speech

Singapore Land Authority

Foreign ownership of property

Singapore Statutes Online

Hotels Licensing Regulations - guest particulars and records

Singapore Statutes Online

Planning Act 1998 - Fourth Schedule

Singapore Statutes Online

Hotels Act 1954

Singapore Statutes Online

Hotels Licensing Regulations 1974

Singapore Tourism Board

Tourism Industry Conference 2026

Singapore Tourism Board

Hotels industry page

Singapore Tourism Board

E-Visitor Authentication Ready Programme

Singapore Tourism Board

Record Singapore tourism receipts from Jan-Sep 2025