BSD + ABSD based on your buyer profile
Rates verified: June 2026
Every property buyer in Singapore pays Buyer's Stamp Duty (BSD). It is calculated on a progressive scale where only the portion of the price within each band is taxed at that band's rate, similar to how income tax works. On a $1.2 million property, BSD works out to $32,600.
Additional Buyer's Stamp Duty (ABSD) is layered on top of BSD and depends entirely on your residency status and how many properties you own. Singapore Citizens buying their first home pay zero ABSD. Foreigners pay 60% on the full purchase price regardless of property count.
BSD and ABSD must be paid within 14 days of exercising the Option to Purchase (OTP) for private property, or within 14 days of signing the Sale and Purchase Agreement. For HDB flat purchases, payment is made at the point of signing the Agreement for Lease.
For new launches, CPF can be used to pay both BSD and ABSD. For resale private properties, ABSD must typically be paid in cash first, then claimed from CPF Ordinary Account after legal completion.
A married couple where at least one spouse is a Singapore Citizen and neither owns a residential property may apply for ABSD remission when jointly purchasing a second property, provided they sell their first property within six months of the purchase. The remission effectively removes the 20% ABSD on a second-property purchase in this scenario.
| Price Portion | BSD Rate | Max Tax on Band |
|---|---|---|
| First $180,000 | 1% | $1,800 |
| Next $180,000 | 2% | $3,600 |
| Next $640,000 | 3% | $19,200 |
| Next $500,000 | 4% | $20,000 |
| Next $1,500,000 | 5% | $75,000 |
| Above $3,000,000 | 6% | Unlimited |
| Buyer | 1st Property | 2nd Property | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% (any property) | ||
| Entity / Company | 65% (any property) | ||
HDB flat purchases are subject to BSD and ABSD using the same rates. However, Singapore Citizens buying their first property (HDB or private) pay 0% ABSD.
Only Singapore residential properties count toward the ABSD property count. Overseas properties are not counted.
BSD is mandatory for all buyers and cannot be waived. ABSD can be remitted in specific circumstances, such as the married couple remission scheme described above.
BSD can be paid using CPF Ordinary Account for both new launches and resale properties. For resale private property, ABSD must be paid in cash first before CPF reimbursement is possible.
⚠️ Financial Disclaimer: Calculations on this site are for informational purposes only and do not constitute financial advice. Results are estimates based on published rates and may not reflect your individual circumstances. Always verify with official sources and consult a qualified financial advisor before making financial decisions.