Stamp Duty Calculator Singapore

BSD is calculated on a progressive scale: 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 the remaining amount above S$3 million for residential property. For non-residential property, the top rate is capped at 5% above S$1.5 million.

Singapore Citizens pay 0% ABSD on their first residential property, 20% on the second and 30% on the third onwards. Permanent Residents pay 5%, 30% and 35% respectively. Foreigners pay 60% on any residential purchase and entities pay 65%. Nationals of Iceland, Liechtenstein, Norway, Switzerland and the USA are treated the same as Singapore Citizens under free trade agreements.

Stamp duty is calculated on the higher of the purchase price or the market value of the property as assessed by IRAS. In most arm's-length transactions the purchase price applies, but if you buy below valuation, duty is charged on the valuation instead.

BSD and ABSD are payable within 14 days of signing the Sale and Purchase Agreement, or within 30 days if the document is signed overseas. Both can be paid with CPF Ordinary Account savings, typically by paying first and seeking CPF reimbursement. Seller's Stamp Duty, where applicable, must be paid in cash.

SSD applies when you sell a residential property within the holding period. For properties purchased on or after 4 July 2025, the holding period is 4 years: 16% if sold within the first year, 12% in the second, 8% in the third and 4% in the fourth. Selling after 4 full years attracts no SSD.

Married couples with at least one Singapore Citizen spouse can apply for ABSD spousal remission when buying a second home to replace their first: pay the ABSD upfront, then claim a refund if the first property is sold within 6 months of the new purchase (or its TOP/CSC for uncompleted homes). Always confirm your eligibility with IRAS or your conveyancing lawyer.