What Is Buyer's Stamp Duty and Additional Buyer's Stamp Duty (ABSD)? BSD, ABSD and SSD Rates in Singapore (2026)
Singapore stamp duty rates for 2026: BSD tiers up to 6%, ABSD of 0% to 65%, and the 4-year SSD from July 2025, with worked examples and the traps to avoid.
How we made this. Updated for 2026 with AI-assisted research. Figures are linked to their sources — check them before you act.
When you buy a home in Singapore you pay Buyer’s Stamp Duty (BSD) on the price, from 1% to 6%. You may also pay Additional Buyer’s Stamp Duty (ABSD) of up to 65%, depending on who you are and how many homes you own. If you sell within four years you pay Seller’s Stamp Duty (SSD). On a S$1.2m condo, a first-time citizen buyer pays S$32,600 in total. A citizen buying the same unit as a second home pays S$272,600.
At a glance
- BSD is tiered: 1%, 2%, 3%, 4%, 5% and 6%. The 6% tier applies to the part of a residential price above S$3m (since 15 February 2023).
- ABSD: citizens 0% / 20% / 30%; PRs 5% / 30% / 35%; foreigners 60%; companies and trusts 65%. These rates have not changed since 27 April 2023.
- SSD on homes bought from 4 July 2025: 16%, 12%, 8% or 4% if you sell within one, two, three or four years.
- All three are charged on the price or market value, whichever is higher. Buyer’s duties are due within 14 days of signing.
How stamp duty works
Stamp duty is a tax on the documents that transfer property: the exercised option to purchase (OTP), the sale and purchase agreement, or a transfer. The buyer pays BSD and any ABSD. The seller pays any SSD.
Two rules from the original version of this article still hold:
- Pay on time. Duty is due within 14 days of the document date if you sign in Singapore, or within 30 days of receiving it if you sign overseas. Late payment draws penalties. An unstamped document cannot be used as evidence in court.
- It is the higher of price and market value. A developer’s rebate or a “friendly” price between relatives does not reduce the duty if the market value is higher. That is also why early ABSD guidance said that discounts not offered to all buyers would be ignored.
Plan to pay the duty in cash. If you use CPF for the purchase, ask your lawyer whether you can get a reimbursement from your CPF Ordinary Account later. Do not count on that money within the 14 days.
Buyer’s Stamp Duty (BSD) rates
The current BSD rates for residential property took effect on 15 February 2023:
| Portion of price or market value | Rate | Duty on that portion | Cumulative duty |
|---|---|---|---|
| First S$180,000 | 1% | S$1,800 | S$1,800 |
| Next S$180,000 | 2% | S$3,600 | S$5,400 |
| Next S$640,000 | 3% | S$19,200 | S$24,600 |
| Next S$500,000 | 4% | S$20,000 | S$44,600 |
| Next S$1,500,000 | 5% | S$75,000 | S$119,600 |
| Above S$3,000,000 | 6% | — | — |
Source: IRAS — BSD. Non-residential property uses the same tiers but stops at 5%.
A quick formula. For a home priced between S$1m and S$1.5m, BSD = 4% × price − S$15,400. Between S$1.5m and S$3m, BSD = 5% × price − S$30,400. Above S$3m, BSD = 6% × price − S$60,400.
| Price | BSD |
|---|---|
| S$600,000 (e.g. a resale HDB flat) | S$12,600 |
| S$1,200,000 | S$32,600 |
| S$2,000,000 | S$69,600 |
| S$4,000,000 | S$179,600 |
History: the top BSD rate was 3% until February 2018 and 4% from then until February 2023.
Additional Buyer’s Stamp Duty (ABSD) rates
ABSD started in December 2011. The current rates took effect on 27 April 2023 and are unchanged as at October 2026:
| Buyer | 1st home | 2nd home | 3rd and later |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Company or trustee | 65% | 65% | 65% |
Source: IRAS — ABSD. Licensed housing developers pay 40%, most of which they can claim back if they finish and sell the project in time.
If you are coming from an old link: in 2011 a foreigner paid 10% and a citizen’s third home attracted 3%. Before December 2021, a citizen’s second home was 12% and a foreigner paid 20%. From December 2021 to April 2023 those rates were 17% and 30%.
Nationals of the USA, and nationals or PRs of Iceland, Liechtenstein, Norway and Switzerland, pay the citizen rates under free trade agreements.
Who pays what: the rules that catch people out
- Joint buyers pay the highest rate on the whole price. Two citizen friends buy a S$1.2m condo. One already owns an HDB flat. ABSD is 20% on the full S$1.2m (S$240,000), not 20% on half. Before you co-buy, confirm every buyer’s residency status and every property they own or co-own, including HDB flats.
- Married couples are treated more generously. A married couple with at least one citizen who buys a first home together can get a remission so that it pays the citizen rate (0%), even if one spouse is a PR or foreigner. Check the conditions with your lawyer before you sign. When such a couple buys a second home together, they pay 20% upfront and can claim a refund if they sell the first home within six months. The six months run from the purchase of a completed home, or from the TOP or CSC of an uncompleted one. There are no extensions.
- Single citizens must sell first. A single owner gets no refund (unless aged 55 or more and buying a lower-value home). To avoid ABSD, the sale of your current home must be contracted before you accept the OTP on the next one.
- HDB flats and new ECs. ABSD is remitted if any buyer is a citizen. A PR household pays 5%.
- Is it really residential? ABSD applies to residential property, including residential land. For shophouses or mixed-use units, check the approved use with URA and your lawyer before you sign.
- Buying through a company no longer helps. The 2012 idea of buying through a company to save on future duty is now very costly. Entities pay 65% ABSD and can borrow only 15% of the price.
On “99-to-1” deals and decoupling: IRAS can disregard arrangements whose purpose is to reduce ABSD and add a 50% surcharge. By April 2024 it had found avoidance in 166 of 187 cases it reviewed and clawed back about S$60m. Whether a structure counts as avoidance depends on the facts. Get advice from a lawyer, not from a sales agent.
Worked examples
1. Citizen couple, first home, S$1.2m condo. BSD = S$1,800 + S$3,600 + S$19,200 + (4% × S$200,000 = S$8,000) = S$32,600. ABSD = 0. Total: S$32,600.
2. PR buying a first home, same S$1.2m condo. BSD S$32,600 + ABSD 5% (S$60,000) = S$92,600.
3. Citizen couple upgrading to a S$1.8m condo while still owning their flat. BSD = 5% × S$1.8m − S$30,400 = S$59,600. ABSD 20% = S$360,000, paid upfront. Total upfront: S$419,600. If they sell the flat within six months, the S$360,000 is refunded. If they keep it, it is not.
4. Foreigner buying a S$2m condo. BSD = S$69,600. ABSD 60% = S$1,200,000. Total: S$1,269,600. The 2017 version of this example came to S$354,600, at a 15% ABSD and a lower BSD.
Check any case against the IRAS stamp duty calculators before you commit. For the loan side, use our mortgage calculator.
Seller’s Stamp Duty (SSD)
SSD is the seller’s tax for selling a residential property soon after buying it. On 4 July 2025 the government raised the holding period from three years to four. Each rate went up by four points:
| Holding period | Bought on or after 4 Jul 2025 | Bought 11 Mar 2017 – 3 Jul 2025 |
|---|---|---|
| Up to 1 year | 16% | 12% |
| More than 1 to 2 years | 12% | 8% |
| More than 2 to 3 years | 8% | 4% |
| More than 3 to 4 years | 4% | 0% |
| More than 4 years | 0% | 0% |
Source: IRAS — SSD.
The rate depends on the date you bought. Note that this is close to the 2011–2017 regime that the original “Property Selling Tip #4” described (16% to 4% over four years).
Example A: you bought a condo for S$1.5m in September 2025 and sell it for S$1.6m in October 2027, after two years and one month. SSD is 8% × S$1.6m = S$128,000. That is more than your S$100,000 gain.
Example B: you bought in March 2025, under the old table, and sell for S$1.6m in October 2027 (two years and seven months). SSD is 4% = S$64,000. Wait until after March 2028 and it is zero.
SSD is charged on the full price, not on the gain, so a quick sale at a loss can still owe duty. Industrial property has its own SSD (15% / 10% / 5% within three years).
Bottom line
For most owner-occupiers, stamp duty is a one-off cost of about 2–3.5% of the price. For anyone who already owns a home, ABSD turns the purchase into a much bigger decision: 20% to 35% of the price, paid in cash within two weeks. Work out the duty before you choose a budget. Check co-buyers’ status, and treat four years as the minimum holding period for any home bought today. For the other rules that shape a second purchase, read our guide to cooling measures and to property tax.
Sources
- Buyer’s Stamp Duty (BSD) — IRAS (checked Oct 2026)
- Additional Buyer’s Stamp Duty (ABSD) — IRAS (checked Oct 2026)
- Seller’s Stamp Duty (SSD) for residential property — IRAS (checked Oct 2026)
- Remission of ABSD for a married couple — IRAS (checked Oct 2026)
- ABSD concession for single SC seniors — IRAS, effective 16 Feb 2024
- Acquisition of HDB flats and new EC units — IRAS (checked Oct 2026)
- BSD rates to be raised for higher-value properties — MOF, 14 Feb 2023
- Measures for a sustainable property market — MND, 26 Apr 2023
- Extension of the holding period of SSD and higher SSD rates — MAS, 3 Jul 2025
- Policy on 99-to-1 arrangements — MOF, 21 Apr 2023
- Tax avoidance cases under 99-to-1 arrangements — MOF, 7 May 2024
