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Stamp duties are Singapore’s largest property purchase cost after the property price itself — and getting the calculation wrong can derail your entire financial plan. Whether you are a first-time buyer, an upgrader, a permanent resident, or a foreign investor, understanding exactly how much BSD, ABSD, and SSD you will pay is essential before committing to any property transaction. This guide gives you every rate, formula, and worked example you need for 2026.
Three Types of Stamp Duty in Singapore
Singapore imposes three distinct stamp duties on property transactions, each serving a different policy purpose:
- Buyer’s Stamp Duty (BSD) — Payable by every buyer on every residential property purchase, regardless of nationality or number of properties owned. BSD is calculated on the higher of the purchase price or market value.
- Additional Buyer’s Stamp Duty (ABSD) — An additional layer of duty imposed on top of BSD, calibrated by the buyer’s citizenship status and the number of residential properties they already own. ABSD is Singapore’s primary demand-side cooling measure for the property market.
- Seller’s Stamp Duty (SSD) — Payable by the seller (not the buyer) if a residential property is sold within 3 years of purchase. SSD is designed to discourage short-term speculative flipping.
Most buyers will pay BSD plus ABSD (if applicable). SSD only applies if you sell early. Understanding which duties apply to your specific situation is the first step to accurate financial planning.
BSD — Buyer’s Stamp Duty Calculator 2026
BSD applies to all property purchases in Singapore. The rates are progressive — higher tiers apply only to the portion of the price that falls within each band. The 2026 BSD rate table for residential properties is as follows:
| Purchase Price Band | BSD Rate | BSD on That Band |
|---|---|---|
| First $180,000 | 1% | $1,800 |
| Next $180,000 ($180,001–$360,000) | 2% | $3,600 |
| Next $640,000 ($360,001–$1,000,000) | 3% | $19,200 |
| Next $500,000 ($1,000,001–$1,500,000) | 4% | $20,000 |
| Next $1,500,000 ($1,500,001–$3,000,000) | 5% | $75,000 |
| Above $3,000,000 | 6% | 6% on excess |
BSD Worked Examples
- $1,000,000: $1,800 + $3,600 + $19,200 = $24,600
- $1,500,000: $1,800 + $3,600 + $19,200 + $20,000 = $44,600
- $2,000,000: $1,800 + $3,600 + $19,200 + $20,000 + ($500,000 × 5%) = $44,600 + $25,000 = $69,600
- $2,500,000: $44,600 + ($1,000,000 × 5%) = $44,600 + $50,000 = $94,600
- $3,000,000: $44,600 + ($1,500,000 × 5%) = $44,600 + $75,000 = $119,600
Note: BSD is calculated on the actual purchase price or market value, whichever is higher. Always verify your BSD calculation with IRAS e-Stamping or your conveyancing lawyer.
ABSD — Additional Buyer’s Stamp Duty Calculator 2026
ABSD is imposed on top of BSD and varies significantly depending on the buyer’s citizenship status and how many residential properties they already own. The current ABSD rates (effective from April 2023 and applicable in 2026) are:
| Buyer Profile | 1st Residential Property | 2nd Residential Property | 3rd & Subsequent |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| Singapore Permanent Resident (PR) | 5% | 30% | 35% |
| Foreigner (non-SC, non-PR) | 60% | 60% | 60% |
| Entity (company, trust) | 65% | 65% | 65% |
FTA Nationals (Free Trade Agreement Exemption): Nationals of the United States, Iceland, Liechtenstein, Norway, and Switzerland are treated as Singapore Citizens for ABSD purposes on their first residential property purchase, under the respective Free Trade Agreements. This means they pay 0% ABSD on their first property — the same as an SC first-time buyer. However, FTA exemptions apply only to the individual buyer and not to entities.
ABSD Worked Examples
- SC buying $1,500,000 as 2nd property: ABSD = 20% × $1,500,000 = $300,000. Total BSD + ABSD = $44,600 + $300,000 = $344,600.
- PR buying $1,500,000 as 1st property: ABSD = 5% × $1,500,000 = $75,000. Total BSD + ABSD = $44,600 + $75,000 = $119,600.
- Foreigner buying $2,000,000: ABSD = 60% × $2,000,000 = $1,200,000. Total BSD + ABSD = $69,600 + $1,200,000 = $1,269,600.
ABSD is calculated on the purchase price or market value, whichever is higher. It must be paid in cash only — CPF cannot be used for ABSD. For more details, see our full guide on ABSD Singapore and Singapore property cooling measures 2026.
SSD — Seller’s Stamp Duty Calculator 2026
Seller’s Stamp Duty (SSD) applies when a residential property is sold within 3 years of its acquisition date. The rates are tiered based on how quickly after purchase the property is sold:
| Holding Period | SSD Rate |
|---|---|
| Up to 1 year (Year 1) | 12% |
| More than 1 year, up to 2 years (Year 2) | 8% |
| More than 2 years, up to 3 years (Year 3) | 4% |
| More than 3 years | 0% (no SSD) |
SSD is computed on the higher of the selling price or the market value of the property at the time of disposal.
SSD Worked Example: A Singapore Citizen purchased a condominium for $2,000,000 in September 2024. She decides to sell it in March 2026 — a holding period of approximately 18 months (more than 1 year, less than 2 years). The applicable SSD rate is 8%.
SSD payable = 8% × $2,000,000 = $160,000
This $160,000 SSD is in addition to any agent commissions and legal fees, dramatically eroding any price appreciation. Holding beyond 3 years eliminates SSD entirely.
Total Stamp Duty for Common Buyer Profiles
The table below summarises the total stamp duty cost (BSD + ABSD) for the most common buyer profiles in Singapore at typical price points:
| Buyer Profile | Property Price | BSD | ABSD | Total Stamp Duty |
|---|---|---|---|---|
| SC — 1st property (first-time buyer) | $1,500,000 | $44,600 | $0 | $44,600 |
| SC — 2nd property (upgrader) | $1,500,000 | $44,600 | $300,000 | $344,600 |
| PR — 1st property | $1,500,000 | $44,600 | $75,000 | $119,600 |
| Foreigner — any property | $2,000,000 | $69,600 | $1,200,000 | $1,269,600 |
For SC first-time buyers, stamp duty is manageable relative to the purchase price. For upgraders, the 20% ABSD on the second property is the single largest transaction cost. For foreigners, the 60% ABSD means stamp duty can exceed the annual rental yield many times over. See our complete guide on Singapore property transaction costs 2026 for a full breakdown including legal fees, agent commissions, and other costs.
When and How to Pay Stamp Duty
Timeline: BSD (and ABSD if applicable) must be paid within 14 days from the date of the Option to Purchase (OTP) or the date of the Sale and Purchase Agreement (S&P), whichever is earlier. Your conveyancing lawyer will typically handle this on your behalf as part of the conveyancing process.
IRAS e-Stamping: All stamp duty is processed through IRAS’s e-Stamping portal (mytax.iras.gov.sg). Individual buyers rarely need to access this directly — your conveyancing lawyer submits the stamp duty return and arranges payment electronically. However, you can use the IRAS stamp duty calculator on the portal to verify your calculations independently.
Paying with CPF: BSD can be paid partially using CPF Ordinary Account (OA) savings, but only up to the Valuation Limit of your CPF usage. Any BSD amount exceeding your CPF usage limits must be paid in cash. ABSD cannot be paid using CPF at all — it must be paid entirely in cash. This distinction is critical for buyers who are stretching their cash reserves.
Role of the conveyancing lawyer: Your lawyer will calculate the exact BSD and ABSD amounts, file the stamp duty return with IRAS, arrange payment from your account, and provide you with the stamped documents. Always ensure your lawyer is instructed promptly after signing the OTP to avoid late payment penalties of up to 4x the unpaid duty.
Stamp Duty Remission and Exemptions
The Singapore government offers several ABSD remission schemes for specific buyer circumstances:
1. Married Couple Remission (SC/PR or SC/Foreigner couples): Where a Singapore Citizen is buying a property jointly with a Permanent Resident or Foreigner spouse, and it will be their first jointly-owned residential property, the couple may apply for ABSD remission to have the ABSD charged at the SC rate rather than the higher rate. The application must be made to IRAS within 6 months of purchase, and the couple must not own any other residential property at the time. This remission can result in substantial savings — for example, a SC/Foreigner couple buying their first property at $2M would pay 0% ABSD (as SC first property) rather than 60%.
2. HDB Upgrader Remission (SC selling HDB flat to buy private): Singapore Citizens who own an HDB flat and purchase a private residential property pay the 20% second-property ABSD upfront. However, they can apply for an ABSD remission of the 20% if they sell their HDB flat within 6 months of purchasing the private property (for completed properties) or within 6 months of the private property’s TOP (for new launches). This effectively allows SC upgraders to avoid the ABSD burden if they execute the sale and purchase in the correct sequence.
3. ABSD Remission for Licensed Housing Developers: Licensed property developers must pay ABSD of 35% when purchasing residential land or properties for development. However, they are eligible for a full remission of this 35% ABSD if the entire development is sold within 5 years of the date of purchase of the land. If the project is not fully sold within 5 years, the remission is clawed back with interest. This rule directly influences how aggressively developers price and market their new launches.
For new launch condominiums where ABSD remission applies to developers, buyers benefit from competitive pricing as developers work to clear units within the 5-year window. Explore current new launch condos in Singapore to understand how developer pricing strategies affect your purchasing opportunity.
