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Official 2026 Rates · Verified

Stamp Duty Calculator Singapore (2026)

BSD + ABSD + SSD in one tool — IRAS-verified rates for property buyers and sellers.

BSD + ABSD + SSDSource: IRASUpdated Jan 2026
verified_userBy Smart Calculator Editorial · ONN Group LLPupdateVerified Jan 2026open_in_newSource: IRASFor reference only — verify with official sources before financial decisions.
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Result updates as you change inputs

Total stamp duty payable

$44,600

Singapore Citizen · 1st residential property · effective 2.97%

BSD

$44,600

progressive 1–6%

ABSD

$0

0% flat

BSD breakdown

$0 – $180,000$1,800
$180,001 – $360,000$3,600
$360,001 – $1,000,000$19,200
$1,000,001 – $1,500,000$20,000
schedule

Payment deadline: 14 daysfrom signing the S&P agreement in Singapore (30 days if signed overseas). Pay via IRAS e-Stamping portal.

For reference only — not financial advice.

Need a deeper look at one stamp duty?

Pick the calculator that matches your situation. Most buyers will need both BSD and ABSD; sellers within the holding period also pay SSD.

BSD Rates Singapore 2026

Buyer's Stamp Duty is progressive on the purchase price or market value (whichever is higher). Source: IRAS.

Purchase price bandBSD rate
$0 – $180,0001%
$180,001 – $360,0002%
$360,001 – $1,000,0003%
$1,000,001 – $1,500,0004%
$1,500,001 – $3,000,0005%
Above $3,000,0006%

For non-residential property, BSD caps at 5%. The table above shows residential property rates.

ABSD Rates Singapore 2026

Additional Buyer's Stamp Duty depends on your residency status and the number of residential properties you own. Source: IRAS (rates effective from 27 April 2023).

Buyer profileABSD rate
Singapore Citizen — 1st property0%
Singapore Citizen — 2nd property20%
Singapore Citizen — 3rd & subsequent30%
Permanent Resident — 1st property5%
Permanent Resident — 2nd property30%
Permanent Resident — 3rd & subsequent35%
Foreigner (any property)60%
Entity (e.g. company, trust)65%

Married couples with at least one Singapore Citizen spouse may qualify for ABSD remission on their matrimonial home. Eligible nationals under Free Trade Agreements (USA, Iceland, Liechtenstein, Norway, Switzerland) are treated as Singapore Citizens for ABSD.

SSD Rates Singapore 2026

Seller's Stamp Duty applies when you sell residential property within the holding period. For properties acquired on/after 4 Jul 2025. Source: IRAS.

Holding periodSSD rate
Up to 1 year16%
>1 to 2 years12%
>2 to 3 years8%
>3 to 4 years4%
>4 years0%

SSD is calculated on the higher of the selling price or market value. For properties acquired before 4 July 2025, an earlier rate schedule with a 3-year holding period applies.

Frequently Asked Questions

What is the stamp duty for a $1 million property in Singapore?expand_more

Buyer's Stamp Duty (BSD) on a $1,000,000 property is $24,600. That's 1% on the first $180,000 ($1,800) + 2% on the next $180,000 ($3,600) + 3% on the next $640,000 ($19,200). If this is your first property as a Singapore Citizen, no ABSD applies. A PR pays an additional 5% ABSD ($50,000), and a foreigner pays an additional 60% ABSD ($600,000). Source: IRAS (iras.gov.sg).

Do I have to pay ABSD as a Singapore Citizen buying my first property?expand_more

No. Singapore Citizens pay 0% ABSD on their first residential property. ABSD only kicks in when you buy a second residential property (20%) or third and subsequent (30%). The ABSD rates were last revised in April 2023. Source: IRAS.

When is BSD payable?expand_more

Buyer's Stamp Duty must be paid within 14 days of signing the Sale & Purchase Agreement (S&P) if the document is signed in Singapore, or 30 days if signed overseas. Late payment attracts penalties of up to 4× the duty. You can pay via IRAS e-Stamping portal or through your lawyer.

Can I use CPF to pay stamp duty?expand_more

Yes, but with a catch. You typically need to pay BSD and ABSD upfront in cash (because the funds are due before CPF can be drawn for the property). CPF Ordinary Account can then be used to reimburse you after the property purchase is completed. For HDB BTO purchases, CPF can be used directly for stamp duty at point of sale. The amount used from CPF must eventually be refunded with accrued interest if you sell the property.

What's the difference between BSD and ABSD?expand_more

BSD (Buyer's Stamp Duty) is the base stamp duty everyone pays when buying property — it's progressive from 1% to 6% based on purchase price. ABSD (Additional Buyer's Stamp Duty) is an additional tax layered on top, designed to cool the property market. ABSD depends on your residency status and how many properties you already own. A Singapore Citizen buying their first home pays only BSD. A foreigner pays BSD + 60% ABSD.

How is stamp duty calculated for joint ownership?expand_more

For joint purchases, ABSD is calculated based on the highest ABSD rate applicable among all buyers. If a Singapore Citizen and a foreigner buy a property jointly, the full purchase price attracts 60% ABSD (the foreigner's rate), not a blended rate. BSD is calculated once on the total purchase price regardless of the number of owners. This is why couples often structure ownership carefully — sometimes through decoupling — to minimise ABSD exposure. Source: IRAS.

Sources

  • IRAS (iras.gov.sg) — BSD, ABSD, and SSD rate schedules
  • IRAS Stamp Duty Quick Links — current rates and remission rules
  • Ministry of Finance — ABSD policy revisions (April 2023 cooling measures)