How much is stamp duty in Singapore for a $1 million property?

Buyer's Stamp Duty (BSD) on a $1,000,000 property is $24,600 — 1% on the first $180,000 + 2% on the next $180,000 + 3% on the next $640,000. A Singapore Citizen buying their first home pays only this BSD (no ABSD). A Singapore PR pays an extra 5% ABSD ($50,000). A foreigner pays an extra 60% ABSD ($600,000). So total stamp duty ranges from $24,600 (SC first home) to $624,600 (foreigner).

What are the 2026 BSD rates in Singapore?

Buyer's Stamp Duty is progressive: 1% on the first $180,000 of purchase price, 2% on the next $180,000 (up to $360,000), 3% on the next $640,000 (up to $1M), 4% on the next $500,000 (up to $1.5M), 5% on the next $1.5M (up to $3M), and 6% above $3M. These rates apply to residential property; non-residential property is capped at 5%.

What are the 2026 ABSD rates in Singapore?

Additional Buyer's Stamp Duty depends on residency and existing property count. Singapore Citizens: 0% (first), 20% (second), 30% (third+). Permanent Residents: 5% (first), 30% (second), 35% (third+). Foreigners: 60% (any property). Entities (companies, trusts): 65%. ABSD was last revised in April 2023. Married SC couples buying a second property may qualify for full ABSD remission if they sell their first within 6 months.

What are the 2026 SSD rates in Singapore?

Seller's Stamp Duty applies to residential properties acquired on/after 4 July 2025 and sold within the holding period: 16% (sold within year 1), 12% (year 2), 8% (year 3), 4% (year 4), 0% (after 4 years). For properties acquired before 4 Jul 2025, an earlier 3-year SSD schedule applies. SSD is calculated on the higher of selling price or market value.

When are stamp duties due in Singapore?

All stamp duties (BSD, ABSD, SSD) must be paid within 14 days of signing the relevant agreement in Singapore (30 days if signed overseas). Late payment attracts penalties of up to 4× the duty payable. Pay via IRAS e-Stamping portal at stampduty.iras.gov.sg, through your conveyancing lawyer, or via AXS / internet banking.

Can I use CPF to pay stamp duty?

Yes, but timing matters. BSD and ABSD typically need to be paid upfront in cash because the funds are due before CPF can be drawn for the property. CPF Ordinary Account can then reimburse you after completion. For HDB BTO purchases, CPF can be used directly at point of sale. The CPF amount used must eventually be refunded with accrued interest if you sell the property — this is the 'CPF accrued interest' that catches many sellers by surprise.

How is stamp duty calculated for joint purchases?

For joint purchases, ABSD is calculated based on the HIGHEST ABSD rate among all buyers — not a blended rate. So if a Singapore Citizen and a foreigner buy together, the full purchase price attracts 60% ABSD (the foreigner's rate). BSD is calculated once on the total purchase price regardless of the number of co-owners. This is why decoupling (one spouse selling their share to the other) is sometimes used by Singaporean couples to free one party to buy a second property without triggering ABSD.

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Singapore Stamp Duty 2026: BSD, ABSD, SSD — Full Guide + Rates

Q: Is there ABSD remission for married couples?

Yes. Married couples with at least one Singapore Citizen spouse buying a second property pay ABSD upfront, but can claim a FULL refund if they sell their first residential property within 6 months of completing the second purchase. The refund must be claimed within 6 months of selling the first property. This remission is the most common legitimate route for Singaporean upgraders to avoid the 20% ABSD trap.

verifiedBy Smart Calculator Editorial·Verified against official .gov.sg sources·21 May 2026

Complete 2026 Singapore stamp duty guide. BSD progressive 1–6%, ABSD 0–60% by buyer profile, SSD 16–0% by holding period. Plus payment deadlines, remissions, and worked examples.

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Singapore stamp duty is three separate taxes that share one name. Buyer's Stamp Duty (BSD) is what every buyer pays — progressive 1–6%, no exemptions. Additional Buyer's Stamp Duty (ABSD) is what some buyers pay on top — 0–60% depending on residency and property count, designed as a cooling measure. Seller's Stamp Duty (SSD) is what early sellers pay — 16–0% based on how long you held the property, designed to discourage flipping. Get any one wrong and you under- or over-quote your closing costs by tens of thousands.

This guide walks through the 2026 rates for all three, the payment deadlines, the remissions worth knowing, and worked examples for typical Singapore buyer profiles.

Quick answer: 2026 Singapore stamp duty in 60 seconds

Buying: Singapore Citizens pay BSD only (1–6% progressive) on their first home; second property adds 20% ABSD; third adds 30%. PRs pay 5% ABSD on first, 30% on second. Foreigners pay 60% flat on any property. Selling: SSD applies only if you sell within 4 years of acquisition (for properties acquired on/after 4 Jul 2025) — 16% in year 1, declining to 0% after 4 years. Use the Stamp Duty Calculator for the exact figure by buyer profile, property count, and holding period.

BSD: Buyer's Stamp Duty 2026

BSD is progressive on the purchase price or market value, whichever is higher. The 2026 brackets:

Purchase price band	BSD rate
First $180,000	1%
Next $180,000 (up to $360,000)	2%
Next $640,000 (up to $1,000,000)	3%
Next $500,000 (up to $1,500,000)	4%
Next $1,500,000 (up to $3,000,000)	5%
Above $3,000,000	6%

Worked examples for residential property:

Purchase price	Total BSD	Effective rate
$500,000	$9,600	1.92%
$1,000,000	$24,600	2.46%
$1,500,000	$44,600	2.97%
$2,000,000	$69,600	3.48%
$3,000,000	$124,600	4.15%
$5,000,000	$244,600	4.89%

Non-residential property (commercial, industrial) is capped at 5% top rate. The progressive structure means luxury buyers pay materially more — a $5M property pays BSD at effectively 4.89%, vs 2.46% for a $1M property.

Use the BSD Calculator for any price. Or the combined Stamp Duty Calculator to see BSD + ABSD together.

ABSD: Additional Buyer's Stamp Duty 2026

ABSD is the cooling-measure layer. Rates depend on your residency status and how many residential properties you currently own.

Buyer profile	ABSD rate
Singapore Citizen — 1st residential property	0%
Singapore Citizen — 2nd residential property	20%
Singapore Citizen — 3rd or subsequent	30%
Permanent Resident — 1st	5%
Permanent Resident — 2nd	30%
Permanent Resident — 3rd or subsequent	35%
Foreigner (any property)	60%
Entity (company, trust)	65%

These rates were last revised in April 2023 (foreigner ABSD doubled from 30% to 60% as part of cooling measures). The current rates are stable but politically reviewable — Budget speeches each year reassess them.

The married-couple ABSD remission

If you're a Singapore Citizen married to another SC or PR and you buy a second residential property, you must pay the 20% ABSD upfront — but you can claim a FULL refund if you sell your first property within 6 months of completing the second purchase. The refund must be claimed within 6 months of selling the first property.

This is the most common legitimate route for SC upgraders to avoid the 20% ABSD trap. See our ABSD Rates 2026 Guide for the full eligibility logic.

Foreigner exemptions under Free Trade Agreements

Five nationalities are treated as Singapore Citizens for ABSD purposes under FTAs: United States, Iceland, Liechtenstein, Norway, Switzerland. A US citizen buying their first SG residential property pays 0% ABSD (not 60%). This exemption is administered via a remission application at IRAS.

SSD: Seller's Stamp Duty 2026

SSD applies when you SELL residential property within the holding period. For properties acquired on/after 4 July 2025, the schedule is:

Holding period	SSD rate
Up to 1 year	16%
1 to 2 years	12%
2 to 3 years	8%
3 to 4 years	4%
Above 4 years	0%

SSD is calculated on the higher of selling price or market value. The intention is to discourage short-term flipping — selling a $2M property within the first year triggers $320,000 of SSD, which usually exceeds any short-term capital gain.

For properties acquired BEFORE 4 July 2025, an earlier 3-year SSD schedule applies (the holding period was extended from 3 to 4 years in mid-2025 as a cooling measure).

Stamp duty payment mechanics

All three stamp duties share the same payment rules:

Deadline: 14 days from signing the relevant agreement in Singapore (S&P for buying, sale document for selling). 30 days if signed overseas.
Late payment penalty: Up to 4× the duty amount.
Where to pay: IRAS e-Stamping portal (stampduty.iras.gov.sg), via your conveyancing lawyer, or AXS / internet banking.
CPF rules: BSD and ABSD typically need to be paid upfront in cash; CPF OA can reimburse you after completion. HDB BTO is the exception — CPF can be used directly.

Worked example: SC buying second property at $2M

Singapore Citizen couple, currently own one HDB resale flat, buying a $2,000,000 condo as their second property:

Item	Amount
BSD (progressive 1–4%)	$69,600
ABSD (20% on 2nd property as SC)	$400,000
Total upfront stamp duty	$469,600

If they sell the HDB first flat within 6 months of completing the condo purchase, they can claim back the $400,000 ABSD via the married-couple remission — net stamp duty drops to $69,600.

Worked example: Foreigner buying $1.5M condo

Foreign buyer (non-FTA national), first SG property at $1,500,000:

Item	Amount
BSD (progressive 1–4%)	$44,600
ABSD (60% flat for foreigners)	$900,000
Total upfront stamp duty	$944,600

The 60% ABSD means a foreigner's total stamp duty on a $1.5M property is roughly equivalent to BUYING the property again at the SC-first-property cost. This is the cooling measure working as intended.

Related calculators and guides

Combined Stamp Duty Calculator — BSD + ABSD + SSD in one tool
Buyer's Stamp Duty Calculator — BSD only, with full progressive breakdown
ABSD Calculator — ABSD only, by buyer profile
Seller's Stamp Duty Calculator — SSD only, by holding period
Rental Stamp Duty Calculator — for tenancy agreements
ABSD Rates 2026 Guide — detailed buyer-profile breakdown
HDB Resale Levy Calculator — for second-time HDB buyers