Buy · Tool 09

Commercial purchase

Non-residential BSD, GST treatment and financing split without residential ABSD.

Decision questionWhat is the all-in acquisition cost before operating the asset?

Rules reviewed10 Aug 2026IRAS basis

02 · Primary answerWatch the constraint

All-in acquisition funds

S$940,600GST is added because the entered price excludes it; residential ABSD is not applied.

Illustrative loanS$1,540,000

Monthly instalmentS$8,931

GST shownS$198,000

Decision shaperelative scale

Loan

S$1,540,000

Equity

S$660,000

Duty + added GST

S$277,600

NAVARO read

GST can dominate the transaction-cost stack. Confirm whether it applies and whether input-tax recovery is available before relying on the result.

03 · Calculation trail

See the number being built.

The line items use the same engine as the primary answer. Negative rows are deductions, not hidden adjustments.

01Equity contributionS$660,000

02Non-residential BSDS$79,600

03GST added to priceS$198,000

04Legal allowanceS$3,000

05Total fundsS$940,600

Continue the decision