Buyer's Stamp Duty Calculator Singapore
Looking to buy property in Singapore? Use our Buyer’s Stamp Duty Calculator to instantly find out how much BSD & ABSD you’ll need to pay.
SUMMARY
Buyer’s Stamp Duty
$0
Additional Buyer’s Stamp Duty
$0
ABSD Rate 0%
Total Stamp Duty Payable
$0
How Does Our BSD Calculator Work?
Our free stamp duty calculator gives you an instant estimate of:
- Your Buyer’s Stamp Duty amount (based on type and price of property)
- Your Additional Buyer’s Stamp Duty amount (based on buyer’s profile, residency status, number of properties owned, and price)
Our Stamp Duty Calculator Singapore is designed to give you fast, accurate results — whether you’re buying a condo, HDB flat, or landed home. To get a full loan assessment (including IPA), contact our experienced mortgage advisors.
How do I calculate Buyer's Stamp Duty (BSD)? *Latest Rates*
Buyer’s Stamp Duty (BSD) in Singapore is a tiered tax on the purchase price or market value of a property — whichever is higher. The BSD rates increase progressively, meaning you pay different rates for each price tier of your property.
Not sure how to compute it yourself? Use our BSD Calculator above for an instant, accurate stamp duty estimate based on your property value. You can refer to IRAS website for reference too.
Here’s a breakdown of how to calculate Buyer’s Stamp Duty for residential and non-residential properties:
Latest Buyer's Stamp Duty (BSD) Rates
| Purchase price or market value of the property | BSD rates for residential properties | BSD rates for non-residential properties |
|---|---|---|
| First $180,000 | 1% | 1% |
| Next $180,000 | 2% | 2% |
| Next $640,000 | 3% | 3% |
| Next $500,000 | 4% | 4% |
| Next $1,500,000 | 5% | 5% |
| Remaining amount | 6% | 5% |
How do I calculate Additional Buyer's Stamp Duty (ABSD)? *Latest Rates*
Additional Buyer’s Stamp Duty (ABSD) is a tax imposed on top of the standard Buyer’s Stamp Duty (BSD) and is primarily based on your residency status and number of residential properties you already own in Singapore.
The key idea behind ABSD is to curb property speculation and prioritise home ownership for Singapore Citizens. As such, ABSD rates vary significantly depending on whether you’re a Singapore Citizen, Permanent Resident, or Foreign Buyer — and whether you’re purchasing your 1st, 2nd, or subsequent property.
Factors that determine your ABSD:
🏠 Buyer Profile (Citizen, PR, Foreigner, or Entity)
🧾 How many residential properties you currently own
🌐 Nationality or tax residency (including use of free trade agreements)
For example:
A Singapore Citizen buying their first home pays no ABSD.
A PR buying a second property pays an increased ABSD rate.
A foreigner buying any property generally pays the highest ABSD rate.
💡 Pro tip: Some buyers may qualify for ABSD remission — such as married couples upgrading their home jointly. To understand if you’re eligible, speak with our mortgage advisors for personalised guidance.
Not sure what applies to you? Use our ABSD calculator to get a quick estimate, or contact us for a tailored assessment.
Latest Additional Buyer's Stamp Duty (BSD) Rates
| Profile of buyer | ABSD rates |
|---|---|
| Singapore Citizens (SC) buying first residential property | Not applicable |
| SC buying second residential property | 20% |
| SC buying third and subsequent residential property | 30% |
| Singapore Permanent Residents (SPR) buying first residential property | 5% |
| SPR buying second residential property | 30% |
| SPR buying third and subsequent residential property | 35% |
| Foreigners (FR) buying any residential property | 60% |
| Entities buying any residential property | 65% |
What is Remission of ABSD for a Married Couple?
In Singapore, married couples may be eligible for Additional Buyer’s Stamp Duty (ABSD) remission under certain conditions. This remission is designed to make it easier for couples — especially those upgrading their homes or starting out — to avoid paying hefty ABSD charges.
There are two main scenarios where ABSD remission may apply:
1. ABSD Remission When Upgrading to a New Home (Sell-1st Rule)
Married couples (with at least one Singapore Citizen) can apply for full ABSD remission when purchasing a second residential property jointly, as long as they sell their first home within 6 months.
To qualify:
The couple must be legally married.
The new property must be purchased under both names.
At least one spouse must be a Singapore Citizen.
The couple must sell the previously owned property within 6 months of buying (or TOP/CSC date for uncompleted units).
The remission application must be submitted within 6 months of the sale.
This allows couples to upgrade homes without being penalized by ABSD during the transition period.
2. Full ABSD Remission for First-Time Joint Buyers (Mixed Nationality Couples)
There is also full ABSD remission for first-time buyers where:
One spouse is a Singapore Citizen, and
The other is a Singapore PR or foreigner, and
Neither spouse owns any residential property at the time of purchase, and
The property is jointly purchased under both names only.
This remission benefits newly married couples (especially those of mixed nationality) buying their first home together, ensuring they’re not disadvantaged by the foreign spouse’s residency status.
💡 Need clarity on whether you qualify? Contact our mortgage advisors at Ace Mortgage for a quick assessment and guidance through the remission process.
Not sure how to calculate stamp duty in Singapore? No worries — simply key in your property price and our smart Buyer Stamp Duty Calculator will do the math for you. Whether you’re a first-time buyer or upgrading your home, this tool helps you understand how to calculate Buyer Stamp Duty under the latest IRAS guidelines.
Frequently Asked Questions (FAQ)
Learn how to calculate stamp duty in Singapore with our BSD and ABSD calculator. Find answers to common questions about property tax rates, ABSD rules for foreigners and PRs, and how stamp duty applies to HDB, condo, and private property purchases.
FAQs on When & How to Calculate Buyer’s Stamp Duty (BSD)
What is Buyer’s Stamp Duty (BSD) and when is it payable?
Buyer’s Stamp Duty (BSD) is a tax imposed on all property purchases in Singapore — whether residential, commercial, or industrial. It is calculated based on the purchase price or market value of the property, whichever is higher.
BSD is payable to IRAS (Inland Revenue Authority of Singapore) and is a mandatory cost that applies to both Singaporeans and foreigners buying property. The rates are tiered, meaning higher-value portions of the property are taxed at progressively higher rates.
🕒 When do you pay BSD?
You must pay BSD within 14 days of signing the Sale & Purchase Agreement (or the date of acceptance of the Option to Purchase). For overseas documents, the deadline is extended to 30 days after the document arrives in Singapore.
Failing to pay BSD on time may result in penalties and interest charges, so it’s important to act quickly.
💡 Tip: Use our BSD Calculator to get an instant estimate of how much stamp duty you’ll need to budget for your next property purchase.
Is Buyer’s Stamp Duty part of the downpayment?
Buyer’s Stamp Duty (BSD) is not part of the downpayment for a property. While both are initial costs incurred during a property purchase, they serve different purposes. The downpayment contributes directly to the purchase price of the property, while BSD is a tax paid to the Inland Revenue Authority of Singapore (IRAS) based on the property’s value.
BSD must be paid in addition to the downpayment and is typically due within 14 days of signing the Option to Purchase or Sale & Purchase Agreement. Buyers should factor in BSD as a separate cost when planning their total upfront budget.
Can BSD be paid using CPF funds?
Yes, Buyer’s Stamp Duty (BSD) can be paid using CPF Ordinary Account (OA) funds — but only after the initial cash payment is made. Typically, you’ll need to pay the BSD upfront in cash first, and then request a reimbursement from your CPF account when you complete the legal documentation through your lawyer.
This reimbursement is only allowed if the CPF usage is within your property’s withdrawal limits and if the property is eligible under CPF’s usage rules. Be sure to inform your lawyer early so they can include BSD in the CPF application during the conveyancing process.
When must Buyer’s Stamp Duty be paid?
Buyer’s Stamp Duty (BSD) must be paid within 14 days from the date you sign the Option to Purchase (OTP) or Sale & Purchase Agreement — whichever document is applicable to your transaction. If the document is signed overseas, the deadline is extended to 30 days from the date it is received in Singapore.
Payment is made directly to IRAS, and any delay may result in penalties or late interest charges. To avoid complications, most buyers engage a law firm or conveyancing agent to handle BSD submission and ensure timely payment.
Can Buyer’s Stamp Duty be waived?
Buyer’s Stamp Duty (BSD) is a mandatory tax and cannot be waived for standard property purchases in Singapore. It applies to all buyers — whether Singapore Citizens, Permanent Residents, or foreigners — and is enforced by the Inland Revenue Authority of Singapore (IRAS).
There are no general exemptions for BSD, regardless of the type of property or the buyer’s profile. However, in rare cases such as certain government acquisitions or legal restructuring, partial or conditional relief may apply — but these are not relevant to typical homebuyers. For most property purchases, BSD is a non-negotiable cost that must be factored into your total budget.
Is BSD refundable if my purchase falls through?
Buyer’s Stamp Duty (BSD) may be refundable if your property purchase falls through — but only under specific conditions set by IRAS. Typically, a refund is allowed if the deal is aborted due to valid legal reasons, and the transaction is not completed.
To request a refund, you must submit a formal application to IRAS along with supporting documents, such as the signed Option to Purchase, proof of non-completion, and a letter explaining the circumstances. The refund application must usually be made within 6 months from the date of the original BSD payment.
Keep in mind that not all failed purchases qualify, and IRAS assesses each case individually. It’s advisable to consult your conveyancing lawyer to check your eligibility and handle the application process.
Is BSD applicable to commercial properties?
Yes, Buyer’s Stamp Duty (BSD) applies to all property types in Singapore, including commercial and industrial properties. While the BSD rate structure is the same in format, the tax rates for non-residential properties differ slightly from residential ones.
For commercial properties, BSD is calculated based on the purchase price or market value (whichever is higher) using a tiered rate system — capped at a lower rate than residential BSD. Even though ABSD does not apply to commercial purchases, BSD remains a compulsory cost that buyers must pay upon acquiring offices, shophouses, warehouses, or other non-residential units.
Is there a difference in BSD rates between Singapore Citizens and foreigners?
No, there is no difference in BSD rates between Singapore Citizens, Permanent Residents, and foreigners. Buyer’s Stamp Duty (BSD) is applied uniformly to all property buyers in Singapore, regardless of nationality or residency status.
BSD is calculated based solely on the property’s purchase price or market value (whichever is higher) and the type of property — residential or non-residential. While Additional Buyer’s Stamp Duty (ABSD) varies by buyer profile, BSD remains a fixed and non-discriminatory tax that every buyer must pay.
FAQs on Additional Buyer’s Stamp Duty (ABSD)
Who is required to pay ABSD in Singapore?
Additional Buyer’s Stamp Duty (ABSD) is payable by property buyers based on their residency status and the number of residential properties they own in Singapore.
Singapore Citizens pay ABSD on their second and subsequent residential properties, while Singapore Permanent Residents (PRs) pay from their first property onwards.
Foreigners and entities are typically subject to the highest ABSD rates, even on their first purchase. The exact rate depends on the buyer’s profile and current ABSD tier set by IRAS.
What is the difference between ABSD and BSD?
Buyer’s Stamp Duty (BSD) is a basic property tax that applies to all real estate purchases in Singapore, whether residential or non-residential, and regardless of the buyer’s nationality.
In contrast, Additional Buyer’s Stamp Duty (ABSD) is an extra tax levied on top of BSD, specifically targeting residential properties and applied based on the buyer’s profile and property count.
BSD is universal and fixed, while ABSD is tiered and varies widely depending on who you are and how many homes you already own.
Does ABSD apply to commercial properties or to overseas properties I own?
No, ABSD does not apply to commercial or industrial properties — only to residential properties in Singapore.
If you’re buying a shop, office, or factory unit, you’ll pay BSD but not ABSD.
However, when calculating your ABSD liability for a residential purchase, any overseas residential properties you own are still counted. This means that even if you don’t own property in Singapore, owning a home overseas can push you into a higher ABSD tier.
How can I avoid paying Additional Buyer’s Stamp Duty?
Avoiding ABSD is only possible under specific legal scenarios — it cannot simply be waived. One legitimate way is to purchase your first residential property, as Singapore Citizens are not subject to ABSD on their first home. Another method is to buy the property under the name of a family member who does not own any residential property, though this comes with long-term ownership implications and risks.
For married couples, ABSD remission may be granted when jointly buying a second property, provided they sell their first home within 6 months. Some buyers may also explore trust structures, but these are tightly regulated and often subject to 65% ABSD unless the trust meets strict conditions.
Ultimately, the best way to reduce or avoid ABSD is through careful planning of ownership structure and timing. Speak to a mortgage advisor or conveyancing lawyer to understand what’s legally possible based on your profile.
Is ABSD applicable to HDB flats and Executive Condominiums (ECs)?
Yes, ABSD applies to both HDB flats and Executive Condominiums (ECs) if the buyer already owns one or more residential properties. First-time buyers who are Singapore Citizens are not subject to ABSD, even for HDB purchases. However, if you’re buying an EC or resale flat as a second or third property, ABSD will apply according to your residency status and total property count.
It’s also important to note that HDB ownership rules may prevent you from buying a private property while still owning an HDB, unless you meet the Minimum Occupation Period (MOP). Always check both HDB regulations and ABSD implications before proceeding.
Can I use CPF to pay ABSD?
Yes, you can use your CPF Ordinary Account (OA) to pay ABSD, but not upfront. The ABSD amount must first be paid in cash, and then your lawyer can apply for reimbursement from your CPF during the conveyancing process.
The use of CPF is subject to withdrawal limits and the property’s valuation ceiling. If your CPF usage exceeds those thresholds, the remaining ABSD balance must be covered by cash. It’s important to notify your lawyer early so the necessary steps are taken to include ABSD in the CPF application.
Can I get ABSD remission if I’m a Singapore Citizen married to a foreigner or PR?
Yes, you may qualify for full ABSD remission if you’re a Singapore Citizen married to a Singapore Permanent Resident (PR) or foreigner, provided you meet specific criteria. The remission applies when the couple is purchasing their first residential property jointly, and neither spouse owns any other residential property at the time of purchase.
The property must be purchased under both spouses’ names only, and the marriage must be legally recognized. This remission is designed to ensure mixed-nationality couples are not unfairly penalized when purchasing their first home in Singapore.
What are the conditions to qualify for ABSD remission when upgrading properties?
Married couples upgrading to a new residential property can apply for ABSD remission if they meet the following conditions:
The new property is purchased jointly by both spouses.
At least one spouse is a Singapore Citizen.
The previous property must be sold within 6 months of purchasing the new one (or from the Temporary Occupation Permit/Certificate of Statutory Completion date if the property is uncompleted).
The remission application must be submitted within 6 months of selling the first property.
This remission allows couples to move into a new home without being penalized by ABSD during the transitional period, as long as they complete the sale of their existing home within the stipulated timeline.
Is ABSD remission automatic, or do I need to apply manually?
ABSD remission is not automatic — buyers must submit a manual application to IRAS. This includes filling out the appropriate forms and providing supporting documents such as marriage certificates, property titles, and proof of sale or purchase agreements.
The application must be made within 6 months of fulfilling the remission conditions (typically, the sale of the first property). It’s highly recommended to work with your law firm or mortgage advisor to ensure the application is submitted accurately and on time, as IRAS reviews each request carefully before granting remission.
What happens if I miss the 6-month deadline to sell my first property?
If you miss the 6-month deadline to sell your first residential property after purchasing a new one, you will no longer be eligible for ABSD remission. This means the full ABSD amount initially paid on the second property will be retained by IRAS and cannot be refunded.
IRAS enforces this deadline strictly, and exceptions are rarely granted. The 6-month countdown begins from either the date of purchase or the Temporary Occupation Permit/Certificate of Statutory Completion for uncompleted properties. If you’re at risk of missing the deadline, it’s crucial to seek legal or professional advice immediately to explore possible solutions.
Does ABSD remission apply if the property is purchased under only one spouse’s name?
No, ABSD remission is only applicable when the property is purchased jointly under both spouses’ names. If the residential property is bought under only one spouse’s name — even if the other spouse is a Singapore Citizen — the couple will not qualify for remission.
This requirement ensures that both parties are equally tied to the property ownership, which is a core condition for IRAS to grant remission. If you’re planning to structure the purchase under a single name for loan or ownership reasons, speak with a mortgage advisor to weigh the trade-offs, including the potential loss of ABSD remission eligibility.
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Disclaimer:
The results generated by this calculator rely on the accuracy of the information you provide and are based on applicable guidelines from regulatory bodies such as the Monetary Authority of Singapore (MAS) and the Inland Revenue Authority of Singapore (IRAS). Any individual acting on or depending upon this information does so entirely at their own discretion and risk. Ace Mortgage makes no guarantees and accepts no responsibility for any loss, damage, or consequences arising directly or indirectly from the use of this information. While we strive to keep the details provided here as accurate and up to date as possible, this tool is intended for general reference only. We strongly recommend consulting a qualified financial advisor before making any mortgage or investment decisions to ensure they align with your personal needs and objectives.