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Stamp duty calculator for Singapore homes
Buyer's Stamp Duty (BSD) on Singapore residential property runs from 1% to 6% across six tiers of the price or market value, whichever is higher, so a S$1,000,000 home attracts S$24,600 of BSD. Additional Buyer's Stamp Duty (ABSD) comes on top: 0% on a Singapore Citizen's first home, 20% on a second, 5% on a Permanent Resident's first and 60% for foreigners. Both are due within 14 days of signing, according to IRAS.
Illustrative estimates · Not tax or financial advice
Last updated: · Sources: IRAS, Buyer's Stamp Duty and IRAS, Additional Buyer's Stamp Duty
Before you start
What this stamp duty calculator covers
- Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD) on residential property in Singapore: HDB flats, executive condominiums, condominiums and landed homes.
- Duty is charged on the purchase price or the market value, whichever is higher. Add the market value if you know it, for example from a valuation, and it is above the price.
- One buyer or a joint purchase of up to four buyers, with the IRAS rule that the highest applicable ABSD rate applies to the whole value.
- The ABSD remission on an HDB flat or a new EC unit (none if any buyer is a Singapore Citizen, at most 5% for Permanent Residents), which HDB grants automatically, and Citizen rates for free trade agreement nationals.
- Not covered: non-residential property, Seller's Stamp Duty (SSD), stamp duty on rental leases, mortgage duty, housing developers and property bought on trust (ABSD (Trust)).
Buyer stamp duty calculator
Work out your BSD and ABSD
Tell us who is buying and the price. We estimate the BSD tier by tier, the ABSD and the total due.
Your stamp duty estimate will appear here
Fill in the calculator above and hit Calculate my stamp duty. You'll see:
- Buyer's Stamp Duty, tier by tier
- Additional Buyer's Stamp Duty and the rate that applies
- Total stamp duty and when it is due
Stamp duty estimate
EstimateAdd a purchase price
Enter the price (or market value) to estimate the duty.
BSD breakdown
| Tier | Rate | Duty |
|---|---|---|
| BSD, rounded down to the dollar | - |
ABSD
Married couples that include a Singapore Citizen may get this ABSD remitted or refunded. Conditions apply. See IRAS: remission of ABSD for a married couple.
Illustrative estimate, not tax or financial advice. Rates are the IRAS residential schedules as of October 2026; they can change at any Budget. The HDB flat and new EC remission and free trade agreement treatment are applied; other remissions, refunds and concessions are not. Confirm the duty payable with IRAS or your conveyancing lawyer before you sign.
BSD rates for residential property
Buyer's Stamp Duty (BSD) applies to every buyer, whatever their nationality or how many properties they own. It is charged in tiers on the purchase price or market value, whichever is higher, and rounded down to the nearest dollar, with a minimum duty of S$1. ABSD is rounded the same way.
| Purchase price or market value | BSD rate |
|---|---|
| First S$180,000 | 1% |
| Next S$180,000 (up to S$360,000) | 2% |
| Next S$640,000 (up to S$1,000,000) | 3% |
| Next S$500,000 (up to S$1,500,000) | 4% |
| Next S$1,500,000 (up to S$3,000,000) | 5% |
| Remaining amount (above S$3,000,000) | 6% |
ABSD rates by buyer profile
Additional Buyer's Stamp Duty (ABSD) is charged on top of BSD, at one flat rate on the whole value. The rate depends on who is buying and how many residential properties in Singapore they already own. For a joint purchase, the highest applicable rate among the buyers applies.
| Buyer profile | First property | Second property | Third and subsequent |
|---|---|---|---|
| Singapore Citizens | 0% | 20% | 30% |
| Singapore Permanent Residents | 5% | 30% | 35% |
| Foreigners | 60% | 60% | 60% |
| Entities | 65% | 65% | 65% |
Entities exclude housing developers and trustees, which have their own rates. Under free trade agreements, nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland, and nationals of the United States, pay the Singapore Citizen rates. ABSD on an HDB flat or a new EC unit is fully remitted if any buyer is a Singapore Citizen, and capped at 5% for Permanent Residents buying an HDB flat.
Worked example
Stamp duty on a second home
A Singapore Citizen who already owns an HDB flat buys a condominium for S$1,500,000. Illustrative only.
| Item | Rate | Duty |
|---|---|---|
| BSD: First S$180,000 | 1% | S$1,800 |
| BSD: Next S$180,000 | 2% | S$3,600 |
| BSD: Next S$640,000 | 3% | S$19,200 |
| BSD: Next S$500,000 | 4% | S$20,000 |
| Buyer's Stamp Duty | S$44,600 | |
| ABSD on S$1,500,000 | 20% | S$300,000 |
| Total stamp duty | S$344,600 |
Both amounts are due within 14 days of signing. IRAS notes that a Singapore Citizen who has already contracted to sell their only property before accepting the Option to Purchase pays no ABSD on the new one, which would bring this example down to S$44,600.
How stamp duty is worked out
- Take the purchase price or market value, whichever is higher.
- Apply the BSD tiers, from 1% on the first S$180,000 up to 6% above S$3,000,000, and round down to the dollar.
- Find each buyer's ABSD rate from their profile and property count, leaving out any property gazetted for compulsory acquisition. The highest one applies to the whole value, rounded down to the dollar (minimum S$1).
- Pay both within 14 days of signing (30 days after receipt in Singapore if signed overseas).
Remissions and refunds
- Married couples with at least one Singapore Citizen, buying in both names only, may get ABSD remitted on a first home if neither spouse owns any residential property, or refunded on a second if neither owns more than one and the first is sold within 6 months. IRAS conditions
- HDB flats and new EC units: no ABSD if any buyer is a Singapore Citizen, at most 5% for Permanent Residents buying an HDB flat. HDB grants it automatically, and the calculator applies it. IRAS conditions
- Single Singapore Citizens aged 55 and above may get a refund of ABSD on a second property, subject to conditions. IRAS conditions
- Apart from the HDB flat and new EC remission and free trade agreement treatment, the calculator shows the duty before any remission or refund. All IRAS property remissions
How the stamp duty rules have changed
Rules change, and the date that counts is usually when you sign, apply or earn the income. This calculator uses the rules in force today; upcoming changes are listed so you can see what applies later.
-
In force
ABSD for foreigners doubled to 60%
Singapore Citizens: second home 17% to 20%, third 25% to 30%. Permanent Residents: second home 25% to 30%, third 30% to 35%. Foreigners 30% to 60%, entities 35% to 65%. First homes unchanged.
Applies to: Purchases on or after 27 Apr 2023
Source: IRAS: Additional Buyer's Stamp Duty -
In force
BSD tiers of 5% and 6% added
Residential value from S$1,500,000 to S$3,000,000 is now charged 5%, and value above S$3,000,000 is charged 6%, instead of 4% on everything above S$1,000,000.
Applies to: Documents signed on or after 15 Feb 2023
Source: IRAS: Buyer's Stamp Duty -
Earlier
ABSD raised again
Singapore Citizens: second home 12% to 17%, third 15% to 25%. Permanent Residents: second home 15% to 25%, third 15% to 30%. Foreigners 20% to 30%, entities 25% to 35%. First homes unchanged.
Applies to: Purchases on or after 16 Dec 2021
Source: IRAS: Additional Buyer's Stamp Duty -
Earlier
ABSD raised for second homes and foreigners
Singapore Citizens: second home 7% to 12%, third 10% to 15%. Permanent Residents: second and later homes 10% to 15%. Foreigners 15% to 20%, entities 15% to 25%.
Applies to: Purchases on or after 6 Jul 2018
Source: IRAS: Additional Buyer's Stamp Duty -
Earlier
BSD top rate on homes raised to 4%
A new 4% tier on residential value above S$1,000,000, which was charged at 3% before. The 1%, 2% and 3% tiers below it did not change.
Applies to: Documents signed on or after 20 Feb 2018
Source: IRAS: Buyer's Stamp Duty -
Earlier
ABSD widened to PRs and second homes
Singapore Citizens pay 7% on a second home and 10% on a third. Permanent Residents pay 5% on a first home and 10% after that. Foreigners and entities pay 15%.
Applies to: Purchases on or after 12 Jan 2013
Source: IRAS: Additional Buyer's Stamp Duty
Good to know
Stamp duty questions, answered
How much is Buyer's Stamp Duty in Singapore in 2026?
BSD on residential property runs from 1% on the first S$180,000 to 6% on value above S$3,000,000, charged on the purchase price or market value, whichever is higher. A S$1,000,000 home attracts S$24,600 of BSD. These rates have applied since 15 February 2023.
Source: IRAS: Buyer's Stamp Duty
How much ABSD does a Singapore Citizen pay on a second property?
A Singapore Citizen pays 20% ABSD on a second residential property, on the purchase price or market value, whichever is higher. A third and subsequent property attracts 30%, and a first property attracts no ABSD.
Do I pay stamp duty on an HDB flat?
Yes, BSD is payable on an HDB flat, as on any property in Singapore, whatever your nationality or the number of properties you own. ABSD on an HDB flat or a new EC unit is fully remitted if any buyer is a Singapore Citizen, and Permanent Residents buying an HDB flat pay at most 5%, even if they own other property. HDB grants this automatically.
How is ABSD calculated for a joint purchase?
The highest applicable ABSD rate among the buyers applies to the entire value of the property. For example, a Singapore Citizen buying a second property jointly with a Permanent Resident buying a first pays 20% on the full value, not a blend of 20% and 5%.
When do I have to pay stamp duty on a property?
BSD and ABSD must be paid within 14 days after the date of the signed contract or agreement. If it was signed overseas, the deadline is 30 days after the document is received in Singapore. IRAS can impose a penalty of up to 4 times the unpaid duty.
Sources
Figures as of , checked against the Inland Revenue Authority of Singapore (IRAS). Stamp duty rates can change at any Budget, so we re-check them every February.
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