Buying a home in Singapore can trigger 2 duties at purchase, Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD), and a third, Seller's Stamp Duty (SSD), if you sell early.
Reviewed by the Swee Homes data desk on 6 Oct 2026. Sources: IRAS. Next check due 4 Jan 2027.
What each duty is for
BSD is the duty on buying. BSD is tax paid on documents signed when you buy or acquire property located in Singapore. BSD is payable on all acquisitions of immovable properties in Singapore. It is not dependent on the nationality of the buyer or the number of properties that the buyer owns. BSD is payable upon the acquisition of any immovable property or land in Singapore, regardless of whether it is a private property or an HDB flat.
ABSD depends on who the buyer is and how many homes they own. Liable buyers are required to pay ABSD on top of the existing BSD. ABSD and BSD are computed on the purchase price as stated in the dutiable document or the market value of the property (whichever is the higher amount).
SSD is charged on the seller, not the buyer, when a residential property is sold within a set holding period. It is covered in the last section and in full in the guide on Seller's Stamp Duty.
BSD: the residential rates
BSD rates for residential properties, on or after 15 Feb 2023: first $180,000 at 1%; next $180,000 at 2%; next $640,000 at 3%; next $500,000 at 4%; next $1,500,000 at 5%; remaining amount at 6%. Each rate applies only to the slice of the price inside its tier.
BSD is rounded down to the nearest dollar, subject to a minimum duty of $1.
From 20 Feb 2018 to 14 Feb 2023 the residential BSD tiers were 1% on the first $180,000, 2% on the next $180,000, 3% on the next $640,000 and 4% on the remaining amount. From 15 Feb 2023 the top marginal rate for residential properties is 6%.
Worked example: BSD on a $1,500,000 purchase
We worked these figures out from IRAS's residential BSD rates. They are an example, not a quote and not an IRAS figure. Computed from the IRAS residential BSD tiers effective on or after 15 Feb 2023, for an illustrative residential purchase price of $1,500,000 that is also the market value. IRAS's own worked example on the same page uses a $4,500,100 terrace house and gives BSD of $209,606 under the same tiers.
Step 1: First $180,000 at 1% = $1,800.
Step 2: Next $180,000 at 2% = $3,600. Running total of price covered: $360,000.
Step 3: Next $640,000 at 3% = $19,200. Running total covered: $1,000,000.
Step 4: Remaining $500,000 at 4% = $20,000. Running total covered: $1,500,000.
BSD = $1,800 + $3,600 + $19,200 + $20,000 = $44,600.
No amount falls in the 5% or 6% tiers because the price does not go above $1,500,000. This example covers BSD only. ABSD, if it applies, is a separate amount charged at a flat rate on the whole price or market value.
ABSD: rates by buyer profile and property count
The applicable ABSD rate is based on the profile of the buyer on the date of purchase: whether the buyer is an individual or an entity, the buyer's residency status, and the count of residential properties the buyer owns (including residential property beneficially owned and held in trust). Singapore Citizenship or Permanent Resident status must have been granted by ICA as at the date of purchase to get the lower rates.
ABSD rates on or after 27 Apr 2023 for Singapore Citizens: first residential property, not applicable (no ABSD); second residential property, 20%; third and subsequent residential property, 30%. Rates are on the higher of the purchase price or market value.
ABSD rates on or after 27 Apr 2023 for Singapore Permanent Residents: first residential property, 5%; second residential property, 30%; third and subsequent residential property, 35%.
ABSD rate on or after 27 Apr 2023 for Foreigners buying any residential property: 60%.
ABSD rate on or after 27 Apr 2023 for entities buying any residential property: 65%. An entity is a person who is not an individual, for example an unincorporated association or a partnership holding property as partnership property. Housing developers have their own rate of 35% plus a non-remittable 5%, with remission available on conditions.
Trustees buying any residential property, including a transfer into a living trust, pay ABSD at 65% on or after 27 Apr 2023, the same as entities. A refund of part of this may be available where the property is held for identifiable individual beneficiaries only.
For purchases made jointly by two or more buyers of different profiles, the highest applicable ABSD rate applies on the entire value of the property purchased.
Whole count applies for partial and joint ownership: a share in a residential property is counted in the buyer's property count. ABSD rates apply whether the property is owned wholly, partially or jointly with others.
ABSD is rounded down to the nearest dollar, subject to a minimum duty of $1.
Who may get ABSD remission
Remission means ABSD is waived or refunded when conditions are met. IRAS gives cases for married couples, for HDB upgraders, and for a Singapore Permanent Resident (SPR) who owns a private apartment and buys an HDB resale flat.
A married couple purchasing a residential property jointly may get full ABSD remission if the couple includes a Singapore Citizen, the property is purchased under both names of the couple only, and both spouses do not own any residential property. Both BSD and ABSD are payable on stamping, but an eligible couple can apply for remission instead of paying ABSD.
A married couple purchasing a second residential property jointly, where the couple includes a Singapore Citizen and the property is in both names only, may get an ABSD refund if: they did not own interest in more than one residential property each at the date of purchase; ABSD has been paid on the second property; the first property is sold within 6 months of the second property's purchase date (completed property) or the TOP/CSC issue date (uncompleted property), whichever is earlier; they remain married with no change of ownership in the second property; they have not bought or acquired any other residential property since; and the refund application is made within 6 months after the date of sale of the first property.
IRAS states that an extension of the six-month timeline will not be acceded to, and encourages couples to secure a buyer for the first property before buying the next.
For stamping forms submitted on or after 2 Jul 2023, if the purchasers meet the Stamp Duties (Spouses) (Remission of ABSD) conditions, declare their intention to sell the first residential property and claim the refund in the e-Stamping form, ABSD is refunded automatically within 6 weeks from the stamping of the sale of the first property.
Where an SC married to an SPR jointly own an HDB flat and upgrade to another HDB flat, IRAS states that because HDB's rules require disposal of the existing flat within 6 months of possession of the new flat, ABSD remission is given upfront and no ABSD is paid on the new flat.
An SPR owning one private apartment who buys an HDB resale flat pays ABSD at 5% instead of 30%, because HDB's rules require disposal of all private properties within 6 months from the completion date of the HDB resale flat, so the remission is given upfront.
The developer and trust cases are mentioned in the ABSD rates above. This guide does not go further into them.
When stamp duty must be paid, and how
IRAS gives a general rule and a grace period after signing.
BSD and ABSD must be paid within 14 days after the date of the signed contract or agreement. Where the contract is signed overseas, they must be paid within 30 days after receipt of the contract in Singapore. You are required to stamp a document before you sign it. If you have signed a document and stamped it within the stated time frame, no penalty will be charged. The time frame is within 14 days after signing the document if it is signed in Singapore, or within 30 days after receiving the document in Singapore if it is signed overseas. 'Signed' generally refers to the date the document is first signed.
Stamp duty is an upfront cost. It must be paid in full and cannot be deferred or paid by instalments.
IRAS conducts audit checks to ensure BSD and ABSD are duly paid. Under the Stamp Duties Act, a penalty of 4 times the amount of unpaid duty can be imposed. A document is considered duly stamped only when stamp duty is fully paid.
All documents chargeable with stamp duty have to be stamped through myTax Portal (Stamp Duty Login) using Singpass. Adhesive stamps are no longer used. The e-services include stamping your document, paying additional stamp duty and retrieving your stamp certificate. E-kiosks are also available at IRAS's Taxpayer & Business Service Centre at Revenue House, 55 Newton Road.
There are no subscription and transaction fees for IRAS e-Stamping.
Whether CPF savings can be used to pay stamp duty is subject to the terms and conditions under the Private Properties and Public Housing Schemes. IRAS refers buyers to CPF Board for details.
SSD in one paragraph
SSD is payable on residential properties acquired on or after 20 Feb 2010 and disposed of within the holding period. For residential properties purchased on or after 4 Jul 2025, the holding period is 4 years, and the rates are 16% if sold within the first year, 12% in the second year, 8% in the third year and 4% in the fourth year, on the higher of the selling price or market value. No SSD is payable if sold after more than 4 years.
The full schedule, how the holding period is counted and what is exempt are in the guide on Seller's Stamp Duty.
Common questions
What are the BSD rates for a home?
BSD is charged in tiers, and each rate applies only to the slice of the price inside its tier. The full tier list is in the BSD section.
Do Singapore citizens buying a first home pay BSD or ABSD?
A Singapore Citizen buying a first home pays BSD but no ABSD. A Singapore Citizen buying a first property is subject to BSD. BSD is not dependent on the nationality of the buyer or the number of properties the buyer owns.
Do I pay stamp duty on an HDB flat?
Yes. BSD applies to HDB flats as well as private homes.
What is the ABSD rate for a foreigner or a company?
Foreigners and companies pay the highest flat ABSD rates, higher than citizens and permanent residents. The exact rates are in the ABSD section.
When must stamp duty be paid?
Within 14 days after signing in Singapore, and it cannot be paid in instalments.
What price is BSD worked out on?
BSD is computed based on the purchase price or market value of the property, whichever is higher.
Can I work out the duty on my own purchase?
Yes. The stamp duty tool on this site works it out from your price and property type. IRAS confirms the duty when the document is stamped.
Try the tool: the stamp duty calculator.
Where to go next
Related guides
- What is Seller's Stamp Duty (SSD), and how long must I hold a home to avoid it?
- How does an HDB resale flat purchase run, step by step?
- How much can I borrow for a home, and what are the loan limits: TDSR, MSR and LTV?
- Am I eligible for a resale flat, and which grants can I get?
- When can a married couple get ABSD back, and how?
- Buy first or sell first: what rule decides the stamp duty?
About the data
Every figure on this page has its source and the date we checked it. We are not affiliated with any government body. General information, not financial advice.