Singapore Stamp Duty Calculator 2026 (BSD + ABSD)
Calculate your Buyer’s Stamp Duty (BSD) and Additional Buyer’s Stamp Duty (ABSD) instantly — free calculator with real-time results in SGD for all buyer profiles.
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📊 Stamp Duty Breakdown
Understanding Stamp Duty for Singapore Property Buyers
Singapore’s stamp duty framework is one of the most important cost factors when purchasing property in the city-state. Administered by the Inland Revenue Authority of Singapore (IRAS), stamp duty applies to every property transaction and must be paid within 14 days of signing the Sales and Purchase Agreement. For residential properties, buyers face two layers of duty: the Buyer’s Stamp Duty (BSD), which applies to all buyers, and the Additional Buyer’s Stamp Duty (ABSD), which depends on your residency status and how many properties you own. As at Q1 2026, the combined stamp duty on a S$1.5 million condo can range from S$44,600 for a first-time Singapore Citizen buyer to S$990,000 for a foreign national — making it critical to compute these costs before signing any OTP.
Not financial or legal advice. All figures are for educational reference only based on published IRAS rates as at Q1 2026. Always consult a licensed property lawyer or conveyancer before transacting.
What Is Buyer’s Stamp Duty (BSD)?
BSD is a property transaction tax paid by the buyer on the purchase price or market value of the property, whichever is higher. BSD applies to all property buyers in Singapore regardless of citizenship status. For residential properties, BSD follows a progressive tiered structure starting at 1% on the first S$180,000 and stepping up to 6% on amounts exceeding S$2.98 million (as at 2026 rates). For non-residential commercial and industrial properties, the maximum BSD rate is 4%. BSD alone on a S$2 million residential property works out to approximately S$64,600 — a significant upfront cost that many first-time buyers underestimate when budgeting for their purchase.
What Is Additional Buyer’s Stamp Duty (ABSD)?
ABSD is a property cooling measure introduced by MAS and the Ministry of Finance to moderate demand and reduce speculation in Singapore’s residential property market. Unlike BSD, ABSD is not a tiered system — it is a flat percentage applied on the full purchase price. ABSD rates vary significantly by profile: Singapore Citizens buying their first home pay 0% ABSD, while foreigners (non-Permanent Residents) pay 60% ABSD as at 2026 — one of the highest rates globally. ABSD was last revised upward in April 2023, when foreign buyer rates were raised from 30% to 60% and entity rates rose from 35% to 65%, signalling the government’s commitment to prioritising housing for residents. ABSD remission is available for certain qualifying scenarios, such as married couples with at least one SC spouse purchasing their second property.
How to Use This Singapore Stamp Duty Calculator
- Select Your Buyer Profile: Choose your citizenship/residency status and which property number this is for you. This determines your ABSD rate — Singapore Citizens buying a first property pay 0% ABSD, while a SC buying a second property pays 20%.
- Select Property Type: Residential (HDB, private condo, landed) or Non-Residential (shophouse, industrial unit, commercial office). BSD tiers and maximum rates differ between the two.
- Enter the Purchase Price: Use the number input or slider. BSD and ABSD are calculated on whichever is higher — the purchase price or the market value. For most resale transactions, these are the same.
- New Launch / Higher Market Value: If you are buying a new launch where the market value differs from the purchase price, toggle “Yes” and enter the market value. BSD is based on the higher of purchase price or IRAS-assessed annual value.
The calculator instantly shows your BSD, ABSD, and total stamp duty in SGD with a full tier-by-tier BSD breakdown. Use this alongside our Retirement Planning Calculator to factor property costs into your long-term financial plan.
Pro tip: Before committing to a purchase, also run your numbers through our Net Worth Calculator to see how property acquisition changes your overall financial position.
Contents — Click to Expand
- What Is Buyer’s Stamp Duty (BSD) in Singapore?
- 2026 BSD Rates: Residential vs Non-Residential
- 2026 ABSD Rates by Buyer Profile
- ABSD Remission: When Can You Get a Refund?
- Stamp Duty vs Total Property Cost in Singapore
- Property vs REITs: Stamp Duty Impact on Investment Returns
- Frequently Asked Questions
What Is Buyer’s Stamp Duty (BSD) in Singapore?
Buyer’s Stamp Duty is a tax levied by IRAS on documents related to the purchase or acquisition of a property in Singapore. It is computed on the higher of the purchase price or the market value of the property. BSD must be paid within 14 days of signing the Sales and Purchase Agreement (or within 30 days if the document was signed overseas). Failure to pay BSD on time results in a penalty of up to 4 times the unpaid duty. Every buyer — Singapore Citizens, Permanent Residents, foreigners, and companies — must pay BSD without exception. BSD is not a flat fee; it uses a progressive tier system where higher-value properties pay higher marginal rates on the portion of their value that falls into each bracket. For example, on a S$1.5 million residential property, you do not pay 4% on the entire sum — you pay 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, and 4% on the remaining S$500,000, for a total BSD of approximately S$44,600.
2026 BSD Rates: Residential vs Non-Residential
BSD rates for residential properties were revised in February 2023 to add two new higher tiers for luxury properties. The current 2026 residential BSD tier structure is as follows:
| Purchase Price Band | 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% |
| Remaining Amount | 6% |
For non-residential properties (commercial units, offices, industrial properties, shophouses, land for non-residential use), the BSD tiers only go up to 4%: 1% on first S$180,000, 2% on next S$180,000, 3% on next S$640,000, and 4% on the remainder. This means commercial investors pay lower BSD than residential buyers at higher price points. Note that HDB flats and Executive Condominiums sold by developers follow the residential BSD rates.
2026 ABSD Rates by Buyer Profile
Additional Buyer’s Stamp Duty is applied as a flat percentage on the full purchase price and varies dramatically based on your buyer profile. As at Q1 2026, the ABSD rates are:
| Buyer Profile | ABSD Rate |
|---|---|
| Singapore Citizen — 1st Residential Property | 0% |
| Singapore Citizen — 2nd Residential Property | 20% |
| Singapore Citizen — 3rd+ Residential Property | 30% |
| Singapore Permanent Resident — 1st Residential Property | 5% |
| Singapore Permanent Resident — 2nd+ Residential Property | 30% |
| Foreigner (Non-SPR) | 60% |
| Entity (Company / Trust) | 65% |
ABSD applies to residential properties only — it does not apply to commercial, industrial, or mixed-use non-residential properties. This distinction is important for investors comparing a second residential investment against buying a shophouse or industrial unit. At 20% ABSD on a S$1.5 million property, a SC buying their second home faces an additional S$300,000 in stamp duty on top of BSD — a significant hurdle that has made S-REITs and investment platforms like Endowus or Syfe more attractive as alternatives for property-like exposure without the stamp duty burden.
ABSD Remission: When Can You Get a Refund?
ABSD is not always a sunk cost. IRAS provides ABSD remission in specific qualifying scenarios, allowing buyers to claim a refund if conditions are met within the prescribed timeframe. The most common scenario is the married couple remission: a married couple where at least one spouse is a Singapore Citizen purchasing a residential property jointly can claim an ABSD remission on what would otherwise be second-property ABSD, provided they sell their existing residential property within 6 months of purchasing the new one (for resale) or within 6 months of the TOP date (for new launches under construction). This remission does not apply automatically — buyers must pay the ABSD upfront and then apply to IRAS for the refund after meeting the sale condition. Developers are also subject to ABSD (typically as an entity) but can apply for ABSD remission when developing residential units for sale, subject to meeting completion and sale timelines. Understanding which remissions apply to your situation can make a material difference to your total acquisition cost — always consult a licensed conveyancing lawyer before transacting.
Stamp Duty vs Total Property Cost in Singapore
Stamp duty is often the single largest upfront cost in a Singapore property transaction beyond the down payment itself. For a first-time Singapore Citizen buying a S$1.5 million private condo, BSD of approximately S$44,600 represents about 3% of the purchase price — manageable. But for a SC buying their second investment property at the same price, total stamp duty jumps to S$344,600 (S$44,600 BSD + S$300,000 ABSD at 20%), which is 23% of the purchase price. At these rates, the rental yield required to break even on stamp duty alone — assuming a 5% net yield on S$1.5M — would require more than four years of uninterrupted rental income just to recover the stamp duty. This is why many Singapore investors today use our Rental Yield Calculator alongside this stamp duty calculator to stress-test whether a second property purchase makes financial sense versus alternatives. Stamp duty is also paid on top of other transaction costs including conveyancing fees (typically S$3,000–S$5,000), mortgage stamp duty, and agent commissions — making total acquisition costs on a second property routinely exceed 25% of the property value in the first year. Use the Compound Interest Calculator to compare the opportunity cost of locking capital in property versus a diversified portfolio.
Property vs REITs: Stamp Duty Impact on Investment Returns
One of the most direct effects of Singapore’s ABSD regime is that it has made residential property investing increasingly unattractive for SC buyers beyond their first home — and this has meaningfully redirected capital towards S-REITs and unit trusts that offer property-like income without the stamp duty burden. When a Singapore Citizen buys a second residential property at S$1.5 million with 20% ABSD, they pay S$300,000 in stamp duty that generates zero rental income and zero capital gain. The break-even period assuming a 4% net yield is approximately five years of rental income before the investor starts to earn back their stamp duty outlay — and that is before accounting for BSD, agent fees, and conveyancing. By contrast, investing the same S$1.5 million across a diversified portfolio of S-REITs via a platform like Endowus or directly through FSMOne incurs zero ABSD and zero BSD, while delivering distribution yields of 5–7% on Singapore’s major REITs. For investors comparing property against S-REIT portfolios, stamp duty is often the decisive factor. Read our Best S-REITs Singapore 2026 guide and use the Dividend Portfolio Yield Calculator to model REIT returns as an alternative. For retirement planning, the Retirement Planning Calculator lets you compare property and non-property wealth accumulation paths side by side.
Frequently Asked Questions
How much is stamp duty on a S$1 million property in Singapore in 2026?
For a S$1,000,000 residential property, a Singapore Citizen buying their first home pays BSD only: 1% on S$180,000 (S$1,800) + 2% on S$180,000 (S$3,600) + 3% on S$640,000 (S$19,200) = S$24,600 total BSD. No ABSD applies on a first property for SCs. A SC buying a second property at the same price would pay an additional S$200,000 in ABSD (20%), for a total of S$224,600. A foreigner would pay S$24,600 BSD plus S$600,000 ABSD (60%), totalling S$624,600.
What is the ABSD rate for foreigners in Singapore 2026?
As at 2026, foreigners (non-Singapore Citizens and non-Permanent Residents) pay 60% ABSD on any residential property purchase in Singapore, regardless of whether it is their first or subsequent property. This rate was significantly increased from 30% to 60% in April 2023. Companies and trusts (entities) pay 65% ABSD. These rates apply on the full purchase price with no tier exemption.
Do Singapore PRs pay ABSD on their first property?
Yes. Unlike Singapore Citizens, Singapore Permanent Residents do pay ABSD even on their first residential property. The ABSD rate for a PR buying their first residential property is 5% (as at 2026). For a second or subsequent residential property, PRs pay 30% ABSD. BSD applies to all buyers regardless of status and is separate from ABSD.
Does stamp duty apply to HDB flats in Singapore?
Yes, BSD applies to HDB flat purchases using the same residential BSD tier structure. ABSD generally does not apply to first-time Singapore Citizen buyers of HDB flats (as it is their first residential property). However, if an SC already owns a private property and wants to buy an HDB resale flat, ABSD at 20% would apply since it is a second property. Singapore Citizens and PRs buying HDB flats must also comply with HDB eligibility rules, including requirements around disposing of existing private property.
Can married couples avoid ABSD when upgrading their home?
Yes — under the ABSD Remission for married couples, a married couple where at least one spouse is a Singapore Citizen can claim a remission of ABSD on their second residential property purchase, provided they sell their existing property within 6 months of the new property’s purchase (for resale) or within 6 months of TOP (for new developments). The ABSD must be paid upfront and then refunded by IRAS after the old property is sold. This remission is only available once and does not apply to third or subsequent properties.
Is there stamp duty on commercial property in Singapore?
For non-residential properties (offices, retail units, industrial properties, shophouses), only BSD applies — there is no ABSD. BSD for non-residential properties is capped at 4% on the amount above S$1 million, compared to the residential BSD that can reach 6% for very high-value properties. This is one reason why some investors prefer commercial or industrial S-REITs or direct shophouse investments as a second property play, since the absence of ABSD significantly reduces the stamp duty burden.
What is the difference between BSD and ABSD in Singapore?
BSD (Buyer’s Stamp Duty) is a mandatory property transaction tax paid by all buyers in Singapore on any property purchase. It uses a tiered progressive rate structure from 1% to 6% for residential and 1% to 4% for non-residential. ABSD (Additional Buyer’s Stamp Duty) is an extra layer of duty imposed specifically to cool residential demand — it is a flat rate applied on the full purchase price, varying from 0% (SC first property) to 65% (entities). ABSD applies to residential properties only and does not apply to commercial or industrial purchases.
How do I calculate BSD on a S$1.5 million condo in Singapore?
For a S$1.5 million residential property, the BSD calculation is: 1% x S$180,000 = S$1,800; plus 2% x S$180,000 = S$3,600; plus 3% x S$640,000 = S$19,200; plus 4% x S$500,000 = S$20,000. Total BSD = S$44,600. Use our calculator above to instantly compute BSD for any price point — just enter the purchase price and select the residential property type.
Should I buy a second property or invest in S-REITs instead?
This is a personal financial decision and not financial advice. From a pure stamp duty cost perspective, a Singapore Citizen buying a second S$1.5M residential property pays approximately S$344,600 in total stamp duty (BSD + 20% ABSD), representing a significant upfront drag. S-REITs listed on SGX incur no BSD or ABSD and offer distribution yields typically in the 5–7% range. However, direct property offers leverage, capital appreciation potential, and CPF OA eligibility that REITs do not. Use our Dividend Portfolio Yield Calculator to model REIT returns, and always consult a licensed financial adviser for personal recommendations.
Know Your Numbers Before You Sign
Stamp duty is just one piece of the puzzle. Use our free tools and guides to build a complete picture of your property and investment costs in Singapore.