Singapore Stamp Duty 2026: BSD and ABSD Guide
Quick Answer
Singapore stamp duty on residential property has two parts. Buyer's Stamp Duty (BSD) is tiered from 1% to 6% and everyone pays it. Additional Buyer's Stamp Duty (ABSD) is charged on top for second properties, permanent residents, and foreigners, reaching 60% for foreign buyers. Both are due within 14 days of signing.
Rates as of 2026. Verify with official sources before acting.
Singapore stamp duty on residential property in 2026 comes in two layers: Buyer's Stamp Duty (BSD), which everyone pays on a tiered scale of 1% to 6%, and Additional Buyer's Stamp Duty (ABSD), which is charged on top depending on your residency and how many properties you own. Stamp duty is a tax on the documents that transfer property, and it is one of the biggest upfront costs of buying a home here. This guide breaks down the BSD tiers, the ABSD rates for citizens, permanent residents, and foreigners, worked examples, and exactly when to pay. To run your own numbers, use the Singapore stamp duty calculator.
What is stamp duty in Singapore?
Stamp duty is a tax you pay to the government when you buy property, charged on the document that transfers ownership to you. In Singapore it's administered by IRAS, and for residential property it splits into two separate charges: BSD and ABSD.
BSD is the base tax that applies to every property purchase, no matter who you are. ABSD is an extra layer stacked on top, aimed at cooling the market by making second homes and foreign purchases more expensive. Both are worked out on the purchase price or the market value, whichever is higher, so there's no dodging it by writing a low price into the contract.
What are the Buyer's Stamp Duty rates in 2026?
BSD on residential property is tiered, so each slice of the price is taxed at its own rate. According to IRAS, the residential rates in force since 15 February 2023, and still current in 2026, are:
| Portion of Price or Value | BSD Rate |
|---|---|
| First S$180,000 | 1% |
| Next S$180,000 | 2% |
| Next S$640,000 | 3% |
| Next S$500,000 | 4% |
| Next S$1,500,000 | 5% |
| Amount above S$3,000,000 | 6% |
Rates as of 2026. Verify with official sources before acting.
A quick worked example. On a S$1,000,000 property, BSD is 1% of the first S$180,000 (S$1,800), plus 2% of the next S$180,000 (S$3,600), plus 3% of the remaining S$640,000 (S$19,200). That's S$24,600 in BSD. Everyone pays this, citizen or foreigner, first home or fifth.
What is Additional Buyer's Stamp Duty (ABSD)?
ABSD is the second layer, and it's where the big numbers live. It was introduced as a property cooling measure, and the current rates have applied since 27 April 2023, per IRAS. Unlike BSD, ABSD depends entirely on who you are and how many residential properties you already hold.
The logic is simple: your first home as a citizen is cheap, but each additional property, and any purchase by a foreigner, gets hit hard. It stacks on top of BSD, not instead of it, so a second-property buyer pays both. That's why ABSD, not BSD, is usually the figure that decides whether a purchase makes sense.
How much ABSD do foreigners and PRs pay?
Here are the 2026 ABSD rates by buyer profile, from IRAS, with the consolidated figures also listed on the IRAS stamp duty rates page:
| Buyer Profile | 1st Property | 2nd | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Trustee | 65% | 65% | 65% |
| Housing Developer | 40% (35% remittable plus 5% non-remittable) | ||
Rates as of 2026. Verify with official sources before acting.
So a foreigner buying a S$1,000,000 home pays 60% ABSD, which is S$600,000, on top of the S$24,600 BSD. That single line is why Singapore property is so much pricier for overseas buyers. One important exception: nationals of Iceland, Liechtenstein, Norway, Switzerland, and the United States, and permanent residents of the first four, get the same stamp duty treatment as Singapore Citizens under free trade agreements, per IRAS. A married couple can also get a full ABSD remission on a joint purchase if the couple includes a Singapore Citizen, only the two spouses are named as buyers, and neither owns a residential property, per IRAS. If you're weighing a home purchase against renting or a different property type, our guide on HDB vs private property is worth a read.
Want your exact figure? Plug your price and buyer profile into the Singapore stamp duty calculator to see BSD and ABSD together. For the loan side, the home loan calculator sizes your monthly repayment.
How do you calculate your total stamp duty?
Your total stamp duty is simply BSD plus ABSD. Work it out in three steps:
- Step 1: Find BSD. Apply the tiered 1% to 6% rates to your price or valuation, whichever is higher.
- Step 2: Find ABSD. Take your buyer profile and property count, then apply the flat ABSD percentage to the full price.
- Step 3: Add them together. That's your total upfront stamp duty, payable within 14 days of signing and usually in cash first.
Take a Singapore Citizen buying a S$1,500,000 second property. BSD works out to about S$44,600 across the tiers, and ABSD at 20% adds S$300,000, for a total of roughly S$344,600. The ABSD dwarfs the BSD, which is the whole point of the cooling measure. Because these sums are large and usually have to be paid in cash first, factor them into your budget before you commit. Note too that if you're taking a loan, your TDSR limits how much you can borrow, which shapes how much cash you'll need on top of stamp duty.
When and how do you pay stamp duty?
Timing is tight. IRAS expects a document to be stamped before it is signed, and charges no penalty if BSD and ABSD are paid within 14 days after signing in Singapore, or within 30 days after the document is received in Singapore if it was signed overseas, per IRAS. Miss the deadline and the penalty is the greater of S$10 or the duty itself for a delay of up to 3 months, and the greater of S$25 or 4 times the duty beyond that.
In practice, your conveyancing lawyer usually handles the stamping and payment as part of the purchase. You provide the funds, they pay IRAS and file the stamp certificate. On the funding side, CPF Board says Ordinary Account savings can cover both BSD and ABSD. For a completed property you pay in cash first and can apply for reimbursement, which is processed on the completion date. For a property under construction you may pay directly from your Ordinary Account if the CPF charge paperwork can be finished within the 14 days. To understand how CPF fits into a property purchase, see our guide to using CPF for housing.
What else do people ask about Singapore stamp duty?
What are the Buyer's Stamp Duty rates in Singapore for 2026?
BSD on residential property is tiered: 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1.5 million, and 6% on any amount above S$3 million. It is charged on the price or market value, whichever is higher, and everyone pays it regardless of nationality.
How much ABSD do foreigners pay in Singapore?
Foreigners pay 60% Additional Buyer's Stamp Duty on any residential property purchase, on top of BSD. Nationals of Iceland, Liechtenstein, Norway, Switzerland, and the United States, and permanent residents of the first four, are treated as Singapore Citizens under free trade agreements. Entities and trustees pay 65%. These rates have applied since 27 April 2023.
Do Singapore citizens pay ABSD on a first home?
No. Singapore Citizens pay no ABSD on their first residential property. They pay 20% on a second property and 30% on a third and subsequent properties. Permanent Residents pay 5% on their first property, 30% on the second, and 35% on the third and later ones.
When must stamp duty be paid in Singapore?
Both BSD and ABSD must be paid to IRAS within 14 days after signing in Singapore, or within 30 days after the document is received in Singapore if it was signed overseas. Late payment attracts a penalty of up to 4 times the duty. In most purchases your conveyancing lawyer handles the payment for you.
Can you pay Singapore stamp duty with CPF?
CPF Board says Ordinary Account savings can cover both BSD and ABSD. For a completed property you pay in cash first and can apply for reimbursement, processed on the completion date. For a property under construction you may pay directly from your Ordinary Account if the CPF charge paperwork can be finished within the 14 days. Confirm the current position with CPF and your lawyer before you buy.
Sources: IRAS, Buyer's Stamp Duty, Additional Buyer's Stamp Duty, and stamp duty rates. CPF Board, property-related fees. Rates as of 2026. Verify with official sources before acting.