BSD and ABSD for buyers — including joint purchases and FTA national treatment — and the SSD schedule for sellers, updated for the July 2025 changes. Every tier of the calculation is shown, not just the total.
Duty is computed on the purchase price or market value, whichever is higher — enter the higher figure.
Each band is taxed only on the slice of the price that falls inside it. Bands your price does not reach are shown muted.
| Value band | Rate | Taxed slice | Duty |
|---|
BSD is the baseline tax every buyer pays, on a progressive scale from 1% to 6% for residential property. ABSD is the cooling measure layered on top, set by who you are and how many residential properties you already hold — from 0% for a citizen first-timer to 60% for foreigners and 65% for entities. SSD works on the other side of the transaction: it taxes sellers who exit within the holding period, and since 4 July 2025 that period is four years with a top rate of 16%, specifically to curb sub-sale flipping.
Duty is always assessed on the higher of price or market value, so an under-declared price does not reduce it. In a joint purchase, the highest rate among the buyers applies to the whole price — a common surprise for citizen–PR couples. Married couples with at least one Singapore Citizen may qualify for ABSD remission on a second property if they sell the first within six months, and FTA nationals (US, Iceland, Liechtenstein, Norway, Switzerland) can apply for Singapore Citizen treatment. BSD and ABSD fall due 14 days after exercising the OTP and can be paid with CPF OA funds for residential purchases; SSD is cash only.
Buying a new launch? The stamp duty here lands within weeks of booking, well before most progressive payments — see the progressive payment calculator for how it fits into your total upfront outlay, or check what price the duty maths allows with the affordability calculator.
Residential: 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, and 6% above S$3,000,000. Non-residential is identical up to 4%, then 5% on everything above S$1,500,000. The schedule took effect on 15 February 2023 and is unchanged in 2026.
Singapore Citizens: 0% / 20% / 30% for the first, second and third-plus residential property. PRs: 5% / 30% / 35%. Foreigners: flat 60%. Entities: 65%. Effective 27 April 2023; Budget 2026 announced no changes.
The highest applicable rate among all buyers applies to the entire purchase price. A citizen with no properties buying jointly with a PR who owns one pays the PR's 30% second-property rate on the full price — though married couples with at least one SC may qualify for remission, subject to conditions.
For residential property purchased on or after 4 July 2025, the holding period extends from three to four years and every tier rises four percentage points — 16%, 12%, 8% and 4% by year of sale. Purchases made between 11 March 2017 and 3 July 2025 keep the older 3-year, 12/8/4 schedule. There was no transition period.
BSD and ABSD on residential property can be paid or reimbursed with CPF Ordinary Account savings, subject to CPF rules — though for new launches the duty is often paid in cash first and reimbursed once CPF funds are released. SSD must be paid in cash within 14 days of the sale contract.
Nationals of the United States, and nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland, can apply for remission that gives them the same ABSD treatment as Singapore Citizens under the respective Free Trade Agreements. The remission is applied for at stamping — it is not automatic.
A calculator gives you the number; it can't tell you what to do with it. If you want to work through what these figures mean for your own situation — budget, ABSD position, timing an HDB sale, or comparing launches against resale options — you can request a one-to-one consultation.
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