Stamp Duty Calculator

Property transactions in Singapore are governed by the Stamp Duties Act and rigorously administered by the Inland Revenue Authority of Singapore (IRAS). Acquiring residential or commercial real estate involves two distinct statutory stamp duties:

1. Buyer's Stamp Duty (BSD): Levied on all property purchases regardless of residency or citizenship. Following the Budget 2023 adjustments, residential BSD rates range progressively from 1% on the first S$180,000 to a top tier of 6% on the portion of property consideration exceeding S$3,000,000 (non-residential capped at 5% above S$1,500,000).
2. Additional Buyer's Stamp Duty (ABSD): A potent cooling measure applied to residential purchases based on the buyer's profile and property count. Effective April 27, 2023, Singapore citizens pay 0% on their 1st home, 20% on their 2nd, and 30% on subsequent properties. Permanent Residents (PRs) pay 5% on their 1st, 30% on their 2nd, and 35% thereafter. Foreigners pay a flat 60% ABSD, and entities or trusts pay 65%.

Stamp duty must be paid within 14 days of signing the Sale and Purchase Agreement (or 30 days if executed overseas) via the IRAS e-Stamping portal. Explore our comprehensive Singapore Property Rental & Tax Guide, review cross-border structuring in our Hong Kong vs Singapore Tax Comparison Guide, and inspect sales tax implications in our Property & Vehicle GST Guide.

Accurately determine your BSD, ABSD, and total cash capital requirements for any property in Singapore:

1. Enter Property Purchase Price / Valuation: Input the agreed contract consideration or prevailing open market valuation in Singapore Dollars (S$). IRAS assesses duty on whichever figure is higher.
2. Select Buyer Residency Status: Choose your citizenship category (Singapore Citizen 1st/2nd/3rd+ home, Permanent Resident 1st/2nd/3rd+ home, Foreigner, or Entity/Trust).
3. Select Property Type: Choose between Residential or Non-Residential (commercial offices, shophouses, industrial units). ABSD applies strictly to residential properties.
4. Click Calculate: Instantly inspect your itemized BSD, ABSD surcharge, total stamp duty payable, effective combined tax rate, and total capital acquisition cost.

Your calculation breakdown separates base duty from regulatory cooling measure surcharges:

CPF Utilization: Singapore Citizens and Permanent Residents may use savings from their Central Provident Fund (CPF) Ordinary Account to pay BSD and ABSD. If paying stamp duty upon signing before loan disbursement, buyers typically pay cash first and apply for CPF reimbursement from the CPF Board.

Buyer's Stamp Duty (BSD) is tiered across six progressive price thresholds for residential property:

Current Additional Buyer's Stamp Duty (ABSD) Rates:

• Singapore Citizens (SC): 1st property: 0% | 2nd property: 20% | 3rd and subsequent: 30%
• Permanent Residents (PR): 1st property: 5% | 2nd property: 30% | 3rd and subsequent: 35%
• Foreigners (any residential): Flat 60%
• Entities / Housing Developers / Trustees: Flat 65% (developers eligible for 35% remission subject to 5-year sale conditions)

To illustrate how BSD progressive brackets and ABSD surcharges interact in real-world purchases:

• Latest 2025/2026 Statutory Tiers: Fully calibrated for the top 6% BSD bracket and 60%/65% ABSD cooling regime.
• All Buyer Profiles Covered: Instantly compares Citizens, PRs, Foreigners, and Entities across 1st, 2nd, and subsequent acquisitions.
• Complete Capital Outlay View: Calculates exact BSD, ABSD, combined effective duty, and total acquisition capital required.
• Cross-Linked Tax Hubs: Connected to our Rental Property Tax Guide and HK vs SG Comparison.

• Matrimonial Remissions: Married couples upgrading between HDB and private homes may qualify for ABSD refunds subject to strict 6-month disposal rules.
• Lease Stamp Duty: Rental tenancies incur separate lease duty (typically 0.40% of total rent for leases up to 4 years).
• Share Transfer Duty: Acquisition of shares in Property Holding Entities (PHE) incurs Additional Conveyance Duty (ACD).

Under Singapore's Free Trade Agreements (FTAs), nationals and permanent residents of specific countries are accorded the exact same ABSD treatment as Singapore Citizens:

• Overlooking the 60% Foreign Buyer Trap: Foreign nationals (except qualifying US/EFTA citizens) face an enormous 60% ABSD surcharge. Purchasing a S$2.5M condominium requires S$1.5M in non-recoverable tax alone.
• Missing the 14-Day Payment Deadline: Stamp duty must be paid within 14 calendar days of executing the Sale and Purchase Agreement. Late payment attracts penalties under Section 46 of up to 4 times the unpaid duty.
• Joint Ownership Highest Rate Rule: If a Singapore Citizen and a Foreigner buy residential property jointly, ABSD is assessed at the highest applicable rate (60%), unless they are a married couple buying their first matrimonial home and qualifying for ABSD remission.
• Assuming Seller's Stamp Duty (SSD) Does Not Apply: Disposing of a residential property within 3 years of purchase incurs Seller's Stamp Duty: 12% in Year 1, 8% in Year 2, and 4% in Year 3.
• Forgetting About Trust Properties: Transferring residential property into a trust for a beneficiary triggers a flat 65% ABSD (ABSD Trust) payable upfront, even if the beneficiary is a Singapore citizen.

• Inland Revenue Authority of Singapore (IRAS) — Stamp Duty Portal — Official BSD/ABSD Rates & e-Stamping Portal
• Central Provident Fund (CPF) Board — Housing Scheme Rules & Ordinary Account Usage
• Urban Redevelopment Authority (URA) — Property Market Data, Planning Directives & Master Plan

Retain all e-Stamp certificates, Option to Purchase documents, and conveyancing correspondence for at least 5 years under Section 65A of the Stamp Duties Act.