Buyer's Stamp Duty Singapore 2026: BSD Tiers, Worked Examples & Calculator

Buyer's Stamp Duty (BSD) is the smaller, less-discussed cousin of ABSD — but it applies to every property purchase, including your first HDB BTO. The 4-tier schedule has been unchanged since the 2023 Budget added the 5% and 6% bands for high-end properties.

Use the BSD Calculator to model your exact figure (and pair it with ABSD if you already own property).

BSD rate schedule for residential property

Portion of price / market value	BSD rate
First S$180,000	1%
Next S$180,000 (S$180,001 – S$360,000)	2%
Next S$640,000 (S$360,001 – S$1,000,000)	3%
Next S$500,000 (S$1,000,001 – S$1,500,000)	4%
Next S$1,500,000 (S$1,500,001 – S$3,000,000)	5%
Above S$3,000,000	6%

For non-residential property (commercial / industrial), the schedule is simpler: 1% / 2% / 3% / 4% / 5%, with the top tier kicking in above S$1.5 million.

Worked examples by property bracket

HDB resale at S$650,000: First S$180k @ 1% = S$1,800. Next S$180k @ 2% = S$3,600. Next S$290k @ 3% = S$8,700. Total BSD = S$14,100.

HDB BTO at S$420,000: First S$180k @ 1% = S$1,800. Next S$180k @ 2% = S$3,600. Next S$60k @ 3% = S$1,800. Total BSD = S$7,200.

Condo at S$1,800,000: First S$180k = S$1,800. Next S$180k = S$3,600. Next S$640k = S$19,200. Next S$500k = S$20,000. Next S$300k @ 5% = S$15,000. Total BSD = S$59,600.

Landed home at S$5,500,000: First S$180k = S$1,800. Next S$180k = S$3,600. Next S$640k = S$19,200. Next S$500k = S$20,000. Next S$1,500k @ 5% = S$75,000. Next S$2,500k @ 6% = S$150,000. Total BSD = S$269,600.

How BSD interacts with ABSD

If ABSD applies, you pay both. Both are calculated on the same purchase price, both go through the same e-stamping form, both share the same 14-day deadline. The ABSD line is usually 4–10× larger than BSD for a second property, but BSD is unavoidable.

For an SC second-property buyer purchasing a S$2M condo:

• BSD: S$69,600
• ABSD (20%): S$400,000
• Total stamp duty: S$469,600 (about 23.5% of the purchase price)

When and how to pay

Stamping is done at e-stamping.iras.gov.sg with Singpass login. Acceptable payment methods:

• PayNow QR (instant)
• Internet banking transfer (1–2 working days)
• AXS, SAM machines
• Cheque to "Commissioner of Stamp Duties"

Keep the e-Stamp Certificate. Your conveyancing lawyer needs it; CPF Board needs it before disbursing CPF for the down-payment.

Key dates:

• OTP exercise (resale): 14 days from exercise.
• S&P signing (new launch): 14 days from signing.
• Sub-sale: 14 days from sub-sale agreement.

BSD on different scenarios

Buying with CPF: BSD can be reimbursed from CPF Ordinary Account after you have paid it from cash. The CPF reimbursement is part of the home purchase disbursement.

Joint purchase: The total BSD is the same regardless of how many buyers are on the title. The percentages are based on the property price, not per buyer. If two co-owners each take a 50% share, they each owe 50% of the same total BSD.

Leasehold property: Same rate schedule. The lease premium counts as the purchase price for stamping purposes.

Decoupling (one spouse buying the other's share): BSD is payable on the share being transferred. Half a S$2M property = S$1M, so BSD = S$24,600 — payable by the buying spouse.

Inheritance / gift: No BSD if the transfer is by will or intestacy. Lifetime gifts to family attract BSD but are usually exempted under specific reliefs — check IRAS Stamp Duty Relief.

Decoupling and BSD: a closer look

Decoupling is when one spouse buys out the other's share to free up the buying spouse's name for a future second-property purchase. BSD on decoupling is calculated on the transferred share only, not the full property:

• 50% transfer of a S$2M property = S$1M of dutiable consideration
• BSD on S$1M = S$24,600

Plus, the buying spouse pays it from cash or CPF (mortgage proceeds). The selling spouse may receive cash for the share but doesn't pay BSD on the receipt.

Key risk: ABSD applies if the buying spouse already has another property. Many couples plan a 2-property strategy via decoupling but forget the ABSD on the buy-back side — typically 20% (SC) of the share value. For a S$1M decoupling consideration, that's S$200,000 ABSD.

Always model decoupling end-to-end with both BSD and ABSD before committing.

BSD timeline: new launch vs resale

New launch (developer sales):

1. OTP signed at showroom (initial booking)
2. S&P signed within 3 weeks of OTP
3. BSD due within 14 days of S&P signing
4. Progressive payments to developer at construction milestones
5. Legal completion at TOP/CSC

Resale (private and HDB):

1. OTP signed by seller, exercised by buyer (with 1-week option period typically)
2. BSD due within 14 days of OTP exercise
3. Legal completion ~2-3 months later

For new launches, your BSD is paid years before you take possession. Plan cash flow accordingly.

Common BSD mistakes

• Underpaying because of an outdated calculator. The 5% and 6% tiers are recent (Feb 2023) — make sure your calculator uses them.
• Forgetting that BSD is on the higher of price or market value. For below-market family transfers, IRAS uses the market valuation.
• Missing the 14-day window. Penalty is the greater of S$10 or the duty owed for the first month — and can scale to 4× the duty after 3 months.
• Not stamping before completion. You cannot complete the purchase (transfer of legal title) without a stamped S&P.
• Forgetting BSD on additional consideration. If the seller agrees to leave behind appliances or furniture worth S$50K, that's part of the dutiable consideration. The S&P should be split into property + chattels to avoid over-stamping the chattels portion.

Related calculators and articles

• BSD Calculator — current 6-tier residential schedule
• ABSD Calculator — for the second-property layer
• SSD Calculator — if you sell within 3 years
• HDB Affordability Calculator

The official BSD schedule is published by IRAS at iras.gov.sg/taxes/stamp-duty/for-property.