Singapore Stamp Duty Calculator
BSD · ABSD · SSD — All Three Duties
Instantly calculate Buyer’s Stamp Duty (BSD), Additional Buyer’s Stamp Duty (ABSD) and Seller’s Stamp Duty (SSD) for 2026. Uses the latest official IRAS rates, including the July 2025 SSD revision.
Enter your property details above and click Calculate
| Portion of Price | Rate | Tax on Bracket |
|---|
Important Update (July 2025): The SSD holding period is now 4 years. Rates are 16%, 12%, 8%, and 4%.
HDB Exemption: Standard HDB flats have a 5-year Minimum Occupation Period (MOP). Plus/Prime flats have a 10-year MOP. Because the MOP is longer than the 4-year SSD window, HDB resale sellers are effectively exempt from SSD upon MOP fulfilment.
Enter your selling details and click Calculate
| Holding Period | Rate | SSD on Your Sale |
|---|
BSD — Residential Properties (2026)
| Portion of Price | Rate | Tax on Bracket | Cumulative Max BSD |
|---|---|---|---|
| First S$180,000 | 1% | S$1,800 | S$1,800 |
| Next S$180,000 | 2% | S$3,600 | S$5,400 |
| Next S$640,000 | 3% | S$19,200 | S$24,600 |
| Next S$500,000 | 4% | S$20,000 | S$44,600 |
| Next S$1,500,000 | 5% | S$75,000 | S$119,600 |
| Remaining above S$3,000,000 | 6% | On excess | — |
BSD — Non-Residential Properties (2026)
| Portion of Price | Rate | Tax on Bracket | Cumulative Max BSD |
|---|---|---|---|
| First S$180,000 | 1% | S$1,800 | S$1,800 |
| Next S$180,000 | 2% | S$3,600 | S$5,400 |
| Remaining above S$360,000 | 3% | On excess | — |
ABSD Rates — Residential Properties (Current)
| Buyer Profile | 1st Property | 2nd Property | 3rd & Subsequent |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| FTA National (USA, Iceland, Liechtenstein, Norway, Switzerland) | 0% | 20% | 30% |
| Singapore PR (SPR) | 5% | 30% | 35% |
| Foreigner (Non-FTA) | 60% | 60% | 60% |
| Entity / Company / Trust | 65% | 65% | 65% |
SSD Rates — Residential Properties (Acquired on/after 4 July 2025)
| Holding Period | SSD Rate |
|---|---|
| Up to 1 year | 16% |
| 1 to 2 years | 12% |
| 2 to 3 years | 8% |
| 3 to 4 years | 4% |
| Beyond 4 years | Exempt |
Source: IRAS Stamp Duty — iras.gov.sg. Effective rates as at July 2026.
Singapore stamp duty for property buyers has three components. This calculator handles all three. Here is a breakdown of the rules and practical considerations for 2026.
Enter Purchase Price
Enter the purchase price or market value — whichever is higher. IRAS always calculates on the higher figure, so if you negotiated a discount, you may still owe stamp duty based on market value.
Select Property Type
Residential and non-residential properties use different BSD rate schedules. ABSD only applies to residential properties. Toggle between property types to see the correct calculation.
Choose Buyer Profile
ABSD depends on your citizenship/residency status and the number of residential properties you already own. Be careful — even partial ownership counts toward your property count.
Read Your Results
The calculator shows BSD (progressive brackets), ABSD (flat on full price), total stamp duty, and a visual breakdown. For sellers, switch to the SSD tab and enter your holding period.
How to Use This Singapore Stamp Duty Calculator
The calculator has four tabs — Buying (BSD + ABSD), Selling (SSD), Rate Tables and How It Works. Here’s how to use each:
- Buying tab: Enter the purchase price (or market value, whichever is higher), select Residential or Non-Residential, then choose your citizenship status and number of properties currently owned. Click Calculate Stamp Duty.
- Selling tab: Enter the sale price, select your holding period (up to 1 year, 1–2 years, 2–3 years, 3–4 years, or beyond 4 years) and click Calculate SSD. The current holding period is 4 years; beyond that no SSD is payable.
- Rate Tables tab: View the full 2026 IRAS BSD, ABSD and SSD rate tables without calculating.
What Is Buyer’s Stamp Duty (BSD)?
Buyer’s Stamp Duty is a mandatory tax payable by all property buyers in Singapore, regardless of citizenship or residency status. It applies to both residential and non-residential properties and uses a progressive bracket system — similar to income tax.
For residential properties in 2026, BSD is calculated as follows:
- 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$1,500,000
- 6% on the remaining amount above S$3,000,000
The 5% and 6% brackets were introduced in February 2023 for higher-value properties. Before that revision, BSD was capped at 4% on amounts above S$1 million.
BSD must be paid within 14 days of signing the Sale and Purchase Agreement. You can pay using CPF Ordinary Account funds or cash. Payment is made via the IRAS e-Stamping portal.
What Is Additional Buyer’s Stamp Duty (ABSD)?
Additional Buyer’s Stamp Duty is a separate, supplementary tax applied on top of BSD for residential property purchases in Singapore. Its primary purpose is to cool the property market and prioritise home ownership for Singapore Citizens.
ABSD was introduced in 2011 and has been revised multiple times. The current rates — effective from 27 April 2023 — are the highest ever and represent a significant cost for foreigners and multiple-property investors.
The key points about ABSD in 2026:
- Singapore Citizens buying their first residential property pay 0% ABSD.
- Singapore Citizens buying a second property pay 20% — on a S$1.5 million property, that’s S$300,000 in ABSD alone.
- Singapore Permanent Residents pay 5% on their first property and 30% on the second.
- Foreigners pay a flat 60% on every residential property purchase in Singapore.
- Companies and entities pay 65%.
Nationals and PRs of Iceland, Liechtenstein, Norway, Switzerland, and nationals of the USA — under the respective Free Trade Agreements (FTAs) — are treated as Singapore Citizens for ABSD purposes. They pay 0% ABSD on their first property.
What Is Seller’s Stamp Duty (SSD)? (Updated July 2025)
Seller’s Stamp Duty is an anti-flipping tax payable when you sell a residential property within the holding period. It discourages short-term speculative buying that drives up prices.
Important 2025 Update: Effective 4 July 2025, the Singapore government extended the SSD holding period from 3 years to 4 years and increased the rates for each tier by four percentage points. This means anyone who acquired a residential property on or after 4 July 2025 is subject to the new, stricter schedule[reference:3].
The current SSD rates (for properties acquired on/after 4 July 2025) are:
| Holding Period | SSD Rate |
|---|---|
| Up to 1 year | 16% |
| More than 1 year, up to 2 years | 12% |
| More than 2 years, up to 3 years | 8% |
| More than 3 years, up to 4 years | 4% |
| Beyond 4 years | No SSD |
Unlike BSD and ABSD, SSD cannot be paid using CPF. It must be paid entirely in cash within 14 days of signing. HDB flat owners are generally exempt from SSD because the Minimum Occupation Period (MOP) for Standard flats is 5 years, and for Plus/Prime flats, it is 10 years — both of which exceed the 4-year SSD window[reference:4].
Worked Examples — Real Calculations
Example 1: First-Time Singapore Citizen Buying a S$1,200,000 Condo
| Calculation | Amount |
|---|---|
| First S$180,000 × 1% | S$1,800 |
| Next S$180,000 × 2% | S$3,600 |
| Next S$640,000 × 3% | S$19,200 |
| Remaining S$200,000 × 4% | S$8,000 |
| BSD Total | S$32,600 |
| ABSD (0% — 1st property, SC) | S$0 |
| Total Stamp Duty | S$32,600 |
Example 2: Singapore PR Buying a S$1,200,000 Condo (2nd Property)
| Calculation | Amount |
|---|---|
| BSD (same as above) | S$32,600 |
| ABSD: S$1,200,000 × 30% | S$360,000 |
| Total Stamp Duty | S$392,600 |
Example 3: Foreigner vs. FTA National Buying a S$2,000,000 Property
This example highlights the massive difference in treatment for FTA nationals (USA, Iceland, Liechtenstein, Norway, Switzerland).
| Calculation | Foreigner (Non-FTA) | FTA National |
|---|---|---|
| BSD Total | S$69,600 | S$69,600 |
| ABSD Rate | 60% | 0% (1st property) |
| ABSD Amount | S$1,200,000 | S$0 |
| Total Stamp Duty | S$1,269,600 | S$69,600 |
How to Legally Reduce Your Singapore Stamp Duty
- Buy as a first-time Singapore Citizen. The 0% ABSD on a first property is the most significant stamp duty saving available. If you are eligible for Singapore citizenship, this matters enormously for your property purchase.
- Leverage ABSD Remission for Married Couples. A married couple where at least one spouse is a Singapore Citizen can apply for an ABSD refund when purchasing a second residential property together, provided they sell their existing matrimonial home within 6 months of the new property’s purchase completion (or TOP date for uncompleted properties). The ABSD must be paid upfront — the refund is applied for after the first property is sold.
- Check your FTA status. Nationals of the USA, Iceland, Liechtenstein, Norway and Switzerland are treated as Singapore Citizens for ABSD purposes — 0% on a first property, 20% on the second. Many FTA nationals are unaware of this concession.
- Hold for the full SSD period. If you must sell a property you acquired recently, check whether waiting a few more months pushes you into a lower SSD bracket or eliminates it entirely. Under the new rules, holding from year 1 to year 2 drops SSD from 16% to 12%, a 4% saving on the sale price.
Common Mistakes Property Buyers Make
- Forgetting ABSD when budgeting. Many buyers calculate only BSD and are shocked by the additional ABSD bill. Always factor in both duties before making an offer.
- Confusing purchase price and market value. IRAS calculates stamp duty on the higher of the two. If you negotiate a discount below market value, you may still owe stamp duty based on market value.
- Missing the 14-day payment deadline. BSD, ABSD and SSD must all be paid within 14 days. Late payment attracts automatic penalties from IRAS that increase the longer the payment is delayed.
- Not counting partial ownership in property count. If you jointly or partially own an existing residential property — even as a minor share — it counts toward your property count for ABSD purposes. A second purchase will incur the second-property ABSD rate.
- Using outdated SSD rules. The SSD holding period is now 4 years (for acquisitions on/after 4 July 2025), not 3 years. Always verify the acquisition date to determine which schedule applies.