Singapore Stamp Duty Calculator
Work out Buyer's Stamp Duty and ABSD on a Singapore property purchase — computed with current IRAS rates by residency status and property count.
SG Stamp Duty Calculator
BSD & ABSD · IRAS rates
ABSD applies to residential property only and is based on the count of residential properties owned at the time of purchase.
Cost Breakdown
IRASStamp duty summary
A plain-English read of the calculation — using IRAS Buyer's Stamp Duty and Additional Buyer's Stamp Duty rates.
Singapore stamp duty rates
Current IRAS Buyer's Stamp Duty, Additional Buyer's Stamp Duty and Seller's Stamp Duty rates.
Buyer's Stamp Duty (BSD) — residential, from 15 Feb 2023
| Portion of value | Rate |
|---|---|
| First SGD 180,000 | 1% |
| Next SGD 180,000 | 2% |
| Next SGD 640,000 | 3% |
| Next SGD 500,000 | 4% |
| Next SGD 1,500,000 | 5% |
| Above SGD 3,000,000 | 6% |
BSD — non-residential, from 15 Feb 2023
| Portion of value | Rate |
|---|---|
| First SGD 180,000 | 1% |
| Next SGD 180,000 | 2% |
| Next SGD 640,000 | 3% |
| Next SGD 500,000 | 4% |
| Above SGD 1,500,000 | 5% |
Additional Buyer's Stamp Duty (ABSD) — residential, from 27 Apr 2023
| Buyer profile | 1st | 2nd | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Trust | 65% | 65% | 65% |
Seller's Stamp Duty (SSD) — residential, from 4 Jul 2025
| Holding period | SSD Rate |
|---|---|
| Up to 1 year | 16% |
| More than 1 year, up to 2 years | 12% |
| More than 2 years, up to 3 years | 8% |
| More than 3 years, up to 4 years | 4% |
| More than 4 years | 0% |
Estimated upfront costs
Indicative total cash required at completion for a property at the selected price. Adjust the down payment percentage to see how it affects the total.
Cost composition
Stamp duty by buyer profile
Comparison of total stamp duty across buyer profiles at SGD 1,000,000 for a 1st property (private residential).
Ranking (lowest first)
Singapore Stamp Duty Rates & Reference
Verified Buyer's Stamp Duty, Additional Buyer's Stamp Duty and Seller's Stamp Duty rates for Singapore property — sourced exclusively from IRAS and MAS.
Singapore Citizen
No ABSD on a first home. Pays BSD only on the first residential purchase.
Singapore PR
5% ABSD on a first property; higher rates on subsequent purchases. HDB rules differ.
Foreigner
Flat 60% ABSD on any residential property regardless of count. FTA nationals may differ.
Entity / Trust
Highest ABSD tier at 65% on residential purchases, with an additional non-remittable component for developers.
Married couples
For joint purchases, the higher ABSD profile of the two buyers applies. SC + PR couples may qualify for remission on a first matrimonial home.
Payment & CPF
Stamp duty is due shortly after the transaction and may be partly funded from CPF.
Singapore Stamp Duty Market Snapshot
Buyer's Stamp Duty, Additional Buyer's Stamp Duty and Seller's Stamp Duty at a glance
IRAS & MAS · current ratesBuyer's Stamp Duty by property value
BSD payable across the price range — residential vs non-residential
ABSD rates by buyer profile
Additional Buyer's Stamp Duty by residential property count
Total stamp duty by profile
BSD + ABSD on a first residential property at the selected price
Seller's Stamp Duty by holding period
SSD on residential property purchased from 4 July 2025
| Buyer profile | ABSD — 1st | ABSD — 2nd | ABSD — 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Trust | 65% | 65% | 65% |
Singapore Stamp Duty News & Updates
Recent stamp duty policy changes affecting Singapore property buyers and sellers — sourced from IRAS, MAS, MND and the Ministry of Finance.
Current stamp duty framework remains in force for 2026
As at early 2026, Singapore's published stamp duty rates remain unchanged: BSD (from 15 Feb 2023), ABSD (from 27 Apr 2023) and the four-year SSD holding period (from 4 Jul 2025) all continue to apply.
Current framework
- BSD: Residential up to 6%; non-residential up to 5% (from 15 Feb 2023)
- ABSD: Unchanged since 27 Apr 2023 (SC 0/20/30, PR 5/30/35, Foreigner 60, Entity 65)
- SSD: Four-year holding period (from 4 Jul 2025)
- TDSR: 55% cap continues for all property loans
What it means
Buyers can plan around the current published rates, which remain in force as at the date shown.
Free Trade Agreement nationals continue to receive Citizen-equivalent ABSD
Under Singapore's Free Trade Agreements, nationals of the United States, Iceland, Liechtenstein, Norway and Switzerland are accorded the same ABSD treatment as Singapore Citizens.
How the FTA treatment works
- Eligible FTA nationals are treated as Singapore Citizens for ABSD purposes
- This means 0% ABSD on a first residential property, 20% on a second and 30% on a third or subsequent
- Buyer's Stamp Duty (BSD) is unchanged and applies to all buyers equally
- Eligibility must be verified with IRAS before the transaction
Eligible nationalities
United States, Iceland, Liechtenstein, Norway and Switzerland nationals, under the respective FTAs.
Important
Treatment depends on individual circumstances and IRAS verification.
Seller's Stamp Duty holding period extended to four years
The Government extended the SSD holding period for residential property from three to four years and raised the rate for each tier by four percentage points, effective for properties purchased on or after 4 July 2025.
New SSD rates (purchases from 4 Jul 2025)
- Up to 1 year: 16% (was 12%)
- 1 to 2 years: 12% (was 8%)
- 2 to 3 years: 8% (was 4%)
- 3 to 4 years: 4% (new band)
- More than 4 years: 0% (no SSD)
Rationale
A reversion to the pre-2017 four-year holding period, aimed at reducing short-term flipping.
HDB owners
Unaffected, due to the HDB Minimum Occupation Period.
Frequently Asked Questions
Common questions about Singapore stamp duty — Buyer's Stamp Duty, Additional Buyer's Stamp Duty, Seller's Stamp Duty, CPF, HDB and complex scenarios — verified against official IRAS guidance.
- Buyer's Stamp Duty (BSD): Paid by all buyers on every purchase (residential and non-residential)
- Additional Buyer's Stamp Duty (ABSD): Extra tax on residential property for certain buyer profiles (PRs, foreigners, and citizens buying additional properties)
- Seller's Stamp Duty (SSD): Tax on sellers who dispose of residential property within four years of purchase
Seller's Stamp Duty (SSD) is paid by the seller if they dispose of the property within four years of purchase.
| Scenario | Payment deadline |
|---|---|
| Contract signed in Singapore | Within 14 days of signing |
| Contract signed overseas | Within 30 days of document receipt in Singapore |
| HDB flats | Within 14 days of HDB's in-principle approval letter |
Residential property (from 15 Feb 2023):
| Portion of value | BSD rate |
|---|---|
| First SGD 180,000 | 1% |
| Next SGD 180,000 | 2% |
| Next SGD 640,000 | 3% |
| Next SGD 500,000 | 4% |
| Next SGD 1,500,000 | 5% |
| Above SGD 3,000,000 | 6% |
| Portion of value | BSD rate |
|---|---|
| First SGD 180,000 | 1% |
| Next SGD 180,000 | 2% |
| Next SGD 640,000 | 3% |
| Next SGD 500,000 | 4% |
| Above SGD 1,500,000 | 5% |
- HDB resale flats
- HDB BTO (Build-To-Order) flats
- Private condominiums
- Landed properties
- Executive Condominiums (ECs)
| Buyer profile | 1st | 2nd | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Trust | 65% | 65% | 65% |
Sell before buying:
- ABSD is based on the property count at the date of purchase, so disposing of an existing property before the new purchase can change the applicable rate
- A married couple with at least one Singapore Citizen may apply for ABSD refund if they sell their first property within 6 months of buying the second (conditions apply)
Possible remission: A foreigner married to a Singapore Citizen may qualify for ABSD remission where both spouses jointly purchase, neither owns any other residential property, and it is their matrimonial home.
| Property type | 1st | 2nd | 3rd+ |
|---|---|---|---|
| Private property | 5% | 30% | 35% |
| HDB flat | 5% | 30% | 35% |
| Couple profile | 1st property | 2nd property |
|---|---|---|
| SC + SC | 0% | 20% |
| SC + PR (both no property) | 5% (remission*) | 30% |
| SC + Foreigner | 60% | 60% |
| PR + Foreigner | 60% | 60% |
First-property remission (SC + PR couples):
- At least one spouse is a Singapore Citizen
- Both spouses jointly purchase the property
- Neither spouse owns any other residential property
- At least one spouse is a Singapore Citizen
- The first property is sold within 6 months of buying the second
- Only one property is owned after the sale
Transfer by will or intestacy:
- Transfer under a will, the Intestate Succession Act, or Muslim Law of Inheritance attracts only a fixed duty of SGD 10
- No BSD or ABSD is payable
Transfer by gift (no consideration):
- BSD: Calculated on market value
- ABSD: Payable based on the recipient's profile and property count
- Transfers pursuant to court orders, consent orders, or binding financial agreements are exempt from BSD and ABSD
Companies and entities:
- BSD applies at standard rates
- ABSD is 65% on residential property purchases
- Transfers to bare trusts attract ABSD at 65%
- Renunciation of beneficial interest can attract BSD and ABSD
SSD rates (from 4 July 2025):
| Holding period | SSD rate |
|---|---|
| Up to 1 year | 16% |
| More than 1 year, up to 2 years | 12% |
| More than 2 years, up to 3 years | 8% |
| More than 3 years, up to 4 years | 4% |
| More than 4 years | 0% (no SSD) |
Buyer's Stamp Duty (BSD):
- HDB flats use the same BSD rates as private property
- Payment is due 14 days from HDB's in-principle approval letter
- Resale flats: pay cash first, then seek CPF reimbursement
- Singapore Citizens buying HDB: 0% (1st), 20% (2nd), 30% (3rd+)
- PRs buying HDB: 5% (1st), 30% (2nd), 35% (3rd+)
- Foreigners are generally not eligible to buy HDB resale flats
Important Disclaimer
For educational and informational purposes only. This calculator produces estimates of Buyer's Stamp Duty (BSD), Additional Buyer's Stamp Duty (ABSD) and Seller's Stamp Duty (SSD) based on the inputs provided and the IRAS rates effective 15 February 2023 (BSD), 27 April 2023 (ABSD) and 4 July 2025 (SSD). Stamp duty is calculated on the higher of the purchase price or market value. The calculator simplifies many aspects of Singapore stamp duty and does not capture every transaction type, remission, or individual circumstance.
Not a complete picture of property costs. ABSD depends on residency status (Singapore Citizen, Permanent Resident, foreigner or entity) and the number of residential properties owned, including partial interests acquired by gift, inheritance, settlement or declaration of trust. Eligibility for any remission, exemption or concession — including Free Trade Agreement remission, the married-couple remission or the developer remission — is determined by IRAS and depends on individual circumstances. Loan-to-Value limits and minimum cash down payments are set by the Monetary Authority of Singapore (MAS), and the use of CPF Ordinary Account savings is governed by the CPF Board.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (IRAS, MAS), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Stamp duty rates, thresholds and policies change — figures shown may be out of date, and individual circumstances not captured by the inputs may materially affect the duty actually payable.
Not financial or legal advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, legal, or conveyancing advice and use of this calculator does not create an advisory relationship. Before acting on any figure shown, verify current rates with IRAS and obtain personal advice from a licensed conveyancing solicitor or financial adviser.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with IRAS before relying on them. Use of this calculator is subject to our Terms of Use.
Official data sources
Figures are estimates based on the published IRAS rate schedules. The SSD holding period was extended from three to four years, with each tier raised by four percentage points, for residential property purchased on or after 4 July 2025. SSD is payable by the seller on the higher of selling price or market value. HDB owners are unaffected due to the Minimum Occupation Period. ABSD is a flat rate applied to the full purchase price or market value. It applies to residential property only — commercial and industrial property does not attract ABSD. Foreigners of nationalities covered by relevant Free Trade Agreements may be accorded Singapore-Citizen treatment. Always verify status with IRAS. BSD is computed on the purchase price or market value, whichever is higher, and rounded down to the nearest dollar. Non-residential property is capped at 5% (no 6% band); the 5% rate applies to the portion above SGD 1.5M. Worked example: a SGD 1,000,000 residential property attracts BSD of SGD 24,600.