Singapore Stamp Duty Calculator — BSD, ABSD & SSD
Singapore Buyer's Stamp Duty (BSD) is tiered: 1% on the first S$180,000 of a residential property, stepping up to 6% on the portion above S$3 million. Additional Buyer's Stamp Duty (ABSD) is a flat rate set by your buyer profile and how many residential properties you already own — a Singapore Citizen pays 20% on a second home.
Property & buyer details
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Duty is charged on the higher of price or valuation.
Total upfront duty
$24,600
On a dutiable value of $1,000,000.
Rates current as of 2026-06-23; source: IRAS. Duty is rounded down to the nearest dollar.
Part of your upfront cash
Stamp duty is paid upfront, on top of your downpayment and legal fees. See how your CPF Ordinary Account builds up — some of it can reimburse BSD on a CPF-eligible home.
Buyer’s Stamp Duty (BSD) rates 2026
Buyer’s Stamp Duty (BSD) is payable by everyone who buys property in Singapore, regardless of residency. It is charged on the dutiable value (the higher of the purchase price or the market valuation) using marginal tiers, so each rate applies only to the slice of value within its band. Residential rates run from 1% to 6%; non-residential property tops out at 5%.
| Residential property | |
|---|---|
| Portion of value | BSD rate |
| First $180,000 | 1% |
| $180,001 – $360,000 | 2% |
| $360,001 – $1,000,000 | 3% |
| $1,000,001 – $1,500,000 | 4% |
| $1,500,001 – $3,000,000 | 5% |
| Above $3,000,000 | 6% |
| Non-residential property (commercial / industrial) | |
|---|---|
| Portion of value | BSD rate |
| First $180,000 | 1% |
| $180,001 – $360,000 | 2% |
| $360,001 – $1,000,000 | 3% |
| $1,000,001 – $1,500,000 | 4% |
| Above $1,500,000 | 5% |
Source:IRAS — Buyer's Stamp Duty (BSD)
Additional Buyer’s Stamp Duty (ABSD) rates 2026
Additional Buyer’s Stamp Duty (ABSD) is charged on top of BSD when you buy residential property, as a flat percentage of the dutiable value. The rate depends on your buyer profile and how many residential properties you already own.
| Buyer profile | 1st property | 2nd property | 3rd or more |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity (company) | 65% | 65% | 65% |
Housing developers pay 35% plus a further 5% that cannot be remitted; trustees pay 65%. ABSD does not apply to non-residential property.
Source:IRAS — Additional Buyer's Stamp Duty (ABSD)
ABSD by buyer profile: Citizen, PR, Foreigner
- Singapore Citizens pay no ABSD on a first home, 20% on a second property, and 30% on a third or subsequent one — so buying a second property for investment carries a large ABSD cost.
- Permanent Residents pay 5% on a first property, 30% on a second, and 35% on a third or more.
- Foreigners pay 60% ABSD on any residential purchase. Nationals of countries with a relevant Free Trade Agreement may be accorded the same treatment as Citizens — confirm eligibility with IRAS.
- A married couple with at least one Singapore Citizen may be able to claim an ABSD refund on a replacement home if they sell their first property within the qualifying window — see IRAS for the conditions.
Source:IRAS — ABSD rates and reliefs
Seller’s Stamp Duty (SSD)
Seller’s Stamp Duty (SSD) is charged when you sell a residential property within a set holding period after buying it, as a percentage of the higher of price or valuation. The regime that applies is fixed by the date you bought the property.
| Purchased on or after 4 Jul 2025 (4-year holding period) | |
|---|---|
| Holding period | SSD rate |
| Up to 1 year | 16% |
| More than 1 and up to 2 years | 12% |
| More than 2 and up to 3 years | 8% |
| More than 3 and up to 4 years | 4% |
| More than 4 years | 0% |
| Purchased 11 Mar 2017 – 3 Jul 2025 (3-year holding period) | |
|---|---|
| Holding period | SSD rate |
| Up to 1 year | 12% |
| More than 1 and up to 2 years | 8% |
| More than 2 and up to 3 years | 4% |
| More than 3 years | 0% |
Source:IRAS — Seller's Stamp Duty (SSD) for residential property
Seller’s Stamp Duty (SSD) calculator
For a seller stamp duty calculation on your own sale, switch to the Seller’s duty tab in the calculator above: enter the date you bought the property, the date you sell it, and the sale price or valuation, and it works out the SSD payable using the holding period and the regime that applies to your purchase date.
Stamp duty on an HDB flat
An HDB flat is residential property, so the same BSD tiers and ABSD rates apply. Because HDB eligibility rules generally limit you to one flat, most HDB buyers pay BSD only and no ABSD. For a typical resale flat priced at S$600,000, BSD works out to S$1,800 + S$3,600 + S$7,200 = S$12,600. Buyer’s Stamp Duty on an HDB flat can usually be reimbursed from your CPF Ordinary Account after completion; check the conditions with the CPF Board. Use this HDB stamp duty calculator above to work out the duty on your flat’s price.
Stamp duty is part of the cash you need upfront, alongside your downpayment and legal fees.
Source:IRAS — Paying stamp duty
Frequently asked questions
Common questions about Buyer’s Stamp Duty, ABSD, and Seller’s Stamp Duty on Singapore property — answered using the latest 2026 figures.
How is Buyer’s Stamp Duty calculated in Singapore?
Buyer's Stamp Duty (BSD) is charged on the higher of the purchase price or the market valuation, using marginal tiers. For a residential property the rates are 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1.5 million, and 6% on any amount above S$3 million. Each tier applies only to the slice of value within it, so a S$1,000,000 home is charged S$1,800 + S$3,600 + S$19,200 = S$24,600. The duty payable is rounded down to the nearest dollar.
What is the ABSD for a second property?
A Singapore Citizen buying a second residential property pays Additional Buyer's Stamp Duty (ABSD) of 20% of the dutiable value, on top of BSD. On a S$1,000,000 property that is S$200,000 of ABSD. ABSD is a flat percentage of the higher of price or valuation — it is not tiered.
How much ABSD do PRs and foreigners pay?
A Singapore Permanent Resident pays 5% ABSD on a first residential property, 30% on a second, and 35% on a third or subsequent property. A foreigner pays 60% ABSD on any residential purchase, and an entity (company) pays 65%.
Is stamp duty based on the purchase price or the valuation?
Stamp duty is calculated on the dutiable value, which is the higher of the purchase price or the market valuation of the property. If a property is valued at S$1,000,000 but sold for S$900,000, BSD and ABSD are both computed on S$1,000,000.
Can I pay stamp duty with CPF?
For an HDB flat or other property bought under the CPF housing schemes, both Buyer's Stamp Duty and Additional Buyer's Stamp Duty can be paid using your CPF Ordinary Account. For a completed property you usually pay the duty in cash first and reimburse it from CPF after completion, because the CPF charge can only be lodged then; for a property still under construction you may be able to pay it from CPF directly within the deadline. How much CPF you can use depends on the property type and your available OA savings, and extra conditions apply when you already own a home — so confirm your eligibility and limits with the CPF Board and IRAS before you commit. Seller's Stamp Duty, however, must be paid in cash and cannot be paid from CPF.
When is stamp duty payable?
Stamp duty must be paid to IRAS within 14 days of signing the document (for example, the Acceptance to the Option to Purchase or the Sale and Purchase Agreement) if it is signed in Singapore, or within 30 days of the document being received in Singapore if it is signed overseas. Late or insufficient payment can attract a penalty of up to four times the duty.
What is Seller’s Stamp Duty and when does it apply?
Seller's Stamp Duty (SSD) is charged when you sell a residential property within a holding period after buying it. For properties bought on or after 4 July 2025 the holding period is four years: 16% if sold within 1 year, 12% in the second year, 8% in the third, 4% in the fourth, and 0% after four years. Properties bought between 11 March 2017 and 3 July 2025 use the earlier three-year period (12% / 8% / 4% / 0%). SSD is a percentage of the higher of price or valuation.
How much is stamp duty on an HDB flat?
An HDB flat is residential property, so Buyer's Stamp Duty applies on the same tiers as any home: about S$12,600 on a S$600,000 resale flat and about S$18,600 on an S$800,000 flat. Most HDB buyers own only the one flat, so no Additional Buyer's Stamp Duty (ABSD) is due; if you keep another residential property, ABSD also applies. Stamp duty on an HDB flat is usually paid in cash first and then reimbursed from your CPF Ordinary Account after completion. Enter your flat's price in the calculator above for the exact figure.
Official sources
Rates current as of 2026-06-23; source: IRAS. For the most up-to-date official figures, refer directly to:
- Buyer’s Stamp Duty (BSD)
- Additional Buyer’s Stamp Duty (ABSD)
- Seller’s Stamp Duty (SSD)
- Paying stamp duty & deadlines
This page is for informational purposes only and does not constitute financial, legal, or tax advice. Figures are estimates; always verify with IRAS and your conveyancing lawyer before making decisions.
These figures are estimates worked out from the details you enter, using current HDB, CPF and IRAS rules (as of 23 June 2026). They are for general guidance and education only, and are not financial, tax, or legal advice.
Eligibility, grant amounts, loan limits and stamp duty are determined by HDB, the CPF Board and IRAS (not by SGfi), and the rules can change. Confirm your figures with the official HDB, CPF and IRAS sources before you commit. SGfi is independent and not affiliated with HDB, the CPF Board, IRAS or MAS; calculations run in your browser and your inputs are not stored.