Foreign investors in residential property in Singapore are subject to a discriminatory additional buyer’s stamp duty (“ABSD”). This is, however, not applicable to legal entities, only foreign citizens. 
"2. ABSD Rate Structure
2.1 Additional buyer’s stamp duty (“ABSD”) is payable on the acquisition of residential properties, based on the higher of the consideration or market value. The ABSD rate applicable depends on the profile of the buyer. For acquisitions made jointly by two or more parties of different profiles, the ABSD rate applicable will be based on the profile with the highest ABSD rate on the entire property value acquired.
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2.2 To maintain a stable and sustainable property market, the ABSD rates would be adjusted and apply to acquisitions on or after 6 Jul 2018 (see Table 1 below).
Table 1 – ABSD Rates2
Profile of buyer Former [...] New ABSD Rates - On/after 6 Jul 2018:
Singapore Citizens (SC^ buying 1st residential property [...] Not applicable
SC buying 2nd residential property [...] 12%
SC buying 3rd and subsequent residential property [...] 15%
Singapore Permanent Residents (SPR) buying 1st residential property [...] 5%
SPR buying 2nd and subsequent residential property [...] 15%
Foreigners (FR) buying any residential property [...] 20%
Entities buying any residential property [...] 25%,plus additional 5% for housing developer (i.e. entities in the business of housing development: construction and sale of housing units with respect to the subject property acquired)(non-remittable)[...]" (FACT SHEET ON THE ADJUSTED ABSD RATES FOR ACQUISITIONS MADE ON / AFTER 6 JULY 2018)
FACT SHEET ON THE ADJUSTED ABSD RATES FOR ACQUISITIONS MADE ON / AFTER 6 JULY 2018
[<a href="https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/Other_Taxes/Stamp_Duty_for_Property/Other_services/ABSD%20Fact%20Sheet_2018-07-06.pdf">Factsheet</a>]