Singapore Stamp Duty Calculator
Calculate your exact Buyer’s Stamp Duty (BSD) and Additional Buyer’s Stamp Duty (ABSD) payable on residential properties in Singapore. Real-time tiered breakdowns, CPF disbursement rules, and married couple remission guidelines.
1. Enter Purchase Details
Count includes existing private properties, Executive Condos, and HDB flats in Singapore.
2. Stamp Duty Calculation
As a Singapore Citizen purchasing your first residential property, you are completely exempt from ABSD (0%). You only pay tiered Buyer’s Stamp Duty (BSD). CPF Ordinary Account funds may be used for stamp duty payment or reimbursement.
Singapore Residential BSD Tiers (2026)
Buyer’s Stamp Duty applies uniformly to all residential purchasers regardless of nationality or existing property ownership:
| Purchase Price Bracket | Marginal Rate | Cumulative Max BSD |
|---|---|---|
| First S$180,000 | 1% | S$ 1,800 |
| Next S$180,000 (S$180,001 – S$360,000) | 2% | S$ 5,400 |
| Next S$640,000 (S$360,001 – S$1,000,000) | 3% | S$ 24,600 |
| Next S$500,000 (S$1,000,001 – S$1,500,000) | 4% | S$ 44,600 |
| Next S$1,500,000 (S$1,500,001 – S$3,000,000) | 5% | S$ 119,600 |
| Portion Exceeding S$3,000,000 | 6% | Formula: 6% − S$60,400 |
Current ABSD Rates (Effective 27 April 2023 – 2026)
Additional Buyer’s Stamp Duty rates depend on residency profile and total residential properties owned:
| Buyer Profile | 1st Property | 2nd Property | 3rd+ Property |
|---|---|---|---|
| Singapore Citizens (SC) | 0% | 20% | 30% |
| Singapore Permanent Residents (SPR) | 5% | 30% | 35% |
| Foreigners (Non-PR)* | 60% (All residential purchases) | ||
| Entities / Companies | 65% | ||
| Trustees (Residential on Trust) | 65% (Subject to beneficial remission) | ||
*Nationals of USA and Nationals/PRs of Iceland, Liechtenstein, Norway, and Switzerland enjoy SC rates under respective Free Trade Agreements.
Critical Payment Deadlines & CPF OA Disbursement Rules
14-Day IRAS e-Stamping Deadline
From the date you exercise the Option to Purchase (OTP) or sign the S&P Agreement, IRAS mandates payment within 14 calendar days. Late payment penalties range from S$10 to 4 times the duty owed.
CPF OA Usage & Cash Reimbursement
For completed properties, CPF OA savings can be disbursed directly by your law firm. For uncompleted new launches bought with private bank loans, buyers must pay stamp duty in cash first and apply for CPF reimbursement upon loan drawdown.
6-Month Married Couple ABSD Remission
Married couples upgrading to a second property can apply for a full refund of the 20% ABSD if their existing matrimonial home is sold within 6 months of exercising the OTP (completed) or TOP/CSC date (uncompleted launch).
Frequently Asked Questions About Singapore Stamp Duty
When must Buyer’s Stamp Duty (BSD) and ABSD be paid in Singapore?
Stamp duties must be paid to the Inland Revenue Authority of Singapore (IRAS) within 14 calendar days of exercising the Option to Purchase (OTP) or signing the Sale & Purchase Agreement. If the document is signed overseas, payment is due within 30 days of receiving the contract in Singapore.
Can I use CPF Ordinary Account (OA) savings to pay for BSD and ABSD?
Yes. CPF Ordinary Account savings can be utilized for both BSD and ABSD on completed and off-plan residential properties. For uncompleted new launch purchases involving private bank loans, buyers frequently pay the stamp duties in cash upfront to meet the strict 14-day IRAS e-Stamping deadline, followed by formal CPF OA reimbursement through their conveyancing lawyer upon initial loan disbursement.
How does the 6-month ABSD remission work for married couples upgrading?
A married couple with at least one Singapore Citizen purchasing their second residential property jointly can apply for a full refund of the 20% ABSD paid, provided they dispose of their first matrimonial home within 6 months of exercising the OTP (for completed resale properties) or within 6 months of the TOP or CSC date (for uncompleted new launches). Both spouses must not acquire any other property prior to the sale.
Which foreigners qualify for Singapore Citizen ABSD rates under FTAs?
Under respective Free Trade Agreements (FTAs), Nationals of the United States of America (US Citizens) and Nationals or Permanent Residents of Iceland, Liechtenstein, Norway, and Switzerland receive identical Stamp Duty treatment to Singapore Citizens. Consequently, they pay 0% ABSD on their first residential property purchase in Singapore.
What is the difference between BSD and ABSD?
Buyer’s Stamp Duty (BSD) is a mandatory progressive tax payable by all buyers on every property transaction in Singapore, ranging from 1% to 6% based on valuation. Additional Buyer’s Stamp Duty (ABSD) is a cooling measure levied on top of BSD based on the buyer’s citizenship status and the number of residential properties owned.
Need Personalised Structuring on ABSD & Upgrading?
Whether evaluating matrimonial ABSD remission, 99-1 tenancy-in-common structures, or decoupling timeline strategies, connect directly with our advisory team on WhatsApp for verified calculations.