Singapore Stamp Duty 2026: How Much Do You Actually Pay?
Last reviewed: June 2026
Quick Answer
Singapore stamp duty in 2026 combines Buyer's Stamp Duty (BSD) on all property purchases with Additional Buyer's Stamp Duty (ABSD) based on residency and property count. Singapore Citizens pay zero ABSD on their first home, while foreigners face high ABSD rates. Both are calculated on the higher of purchase price or IRAS market value.
Rates as of 2026. Verify with official sources before filing.
How much you pay depends on your buyer profile: every buyer pays Buyer's Stamp Duty of 1% to 6% on the price, and some buyers add Additional Buyer's Stamp Duty of 5% to 60% or more on top. Stamp duty is often the biggest surprise cost in a Singapore property purchase. Most buyers budget for the property price and legal fees but forget that stamp duty can add tens of thousands to the upfront cost, or hundreds of thousands if you are a foreigner or upgrader. This guide breaks down exactly what you pay, why, and how to calculate it before you sign anything.
Two Types of Stamp Duty: BSD and ABSD
Every buyer pays Buyer's Stamp Duty (BSD). It is calculated on a progressive scale applied to the purchase price or market value, whichever is higher. On top of BSD, some buyers pay Additional Buyer's Stamp Duty (ABSD), which varies based on your residency status and how many properties you own.
BSD Rates 2026 (All Buyers)
| Purchase Price Band | Rate |
|---|---|
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| Next $1,500,000 | 5% |
| Above $3,000,000 | 6% |
On a $1,200,000 property:
- First $180,000 at 1% = $1,800
- Next $180,000 at 2% = $3,600
- Next $640,000 at 3% = $19,200
- Next $200,000 at 4% = $8,000
- BSD total = $32,600
ABSD Rates 2026 by Buyer Profile
| Buyer Type | 1st Property | 2nd Property | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Company | 65% | 65% | 65% |
ABSD rates have been unchanged since April 2023. FTA nationals (US, Swiss, Norwegian, Icelandic and Liechtenstein citizens) pay Singapore Citizen rates under free trade agreements.
Total Stamp Duty: Real Examples
Example 1: Singapore Citizen buying first condo at $1.5M
BSD: ~$44,600 | ABSD: $0 (0%) | Total: $44,600
Example 2: Singapore Citizen upgrader (owns HDB) buying condo at $1.5M
BSD: ~$44,600 | ABSD: $300,000 (20%) | Total: $344,600
Example 3: Foreigner buying condo at $1.5M
BSD: ~$44,600 | ABSD: $900,000 (60%) | Total: $944,600
When Is Stamp Duty Due?
BSD and ABSD must be paid within 14 days of exercising the Option to Purchase for private property. For new launches, payment is due within 14 days of signing the Sale and Purchase Agreement. Late payment attracts a 10% penalty on the amount due.
For new launches, CPF Ordinary Account funds can be used to pay both BSD and ABSD. For resale private properties, ABSD must be paid in cash first; you may apply for CPF reimbursement after legal completion.
The Married Couple ABSD Remission
A married couple where at least one spouse is a Singapore Citizen, and neither currently owns a residential property, can apply for ABSD remission on a joint purchase of a second property. The condition is that the first property must be sold within six months of the date of purchase of the new property. This remission effectively removes the 20% ABSD for qualifying couples upgrading from an HDB flat to a private property.
Calculate Your Stamp Duty
Use the free AsiaCalc stamp duty calculator to get an instant BSD and ABSD breakdown for your specific buyer profile and property price.
Calculate Your Stamp Duty →
Frequently Asked Questions
Does stamp duty apply to HDB flat purchases?
Yes. BSD applies to all property purchases. ABSD also applies to HDB purchases based on the same rates, though Singapore Citizens buying their first HDB flat pay zero ABSD.
Do overseas properties count toward ABSD?
No. Only Singapore residential properties are counted when determining your property count for ABSD purposes.
Can I get a refund on ABSD if I sell my first home?
Under the married couple remission scheme, ABSD paid upfront can be refunded if the first property is sold within six months. Outside this scheme, ABSD is generally non-refundable.
Is ABSD calculated on the purchase price or market value?
ABSD and BSD are both calculated on the higher of the purchase price or the market value determined by IRAS.
Last reviewed: June 2026
Related calculators: Home Loan Calculator | TDSR Calculator | CPF Contribution