Question 1

How is Buyer's Stamp Duty (BSD) calculated in Singapore?

Accepted Answer

BSD is calculated on a tiered basis: 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$1.5M, and 6% on amounts exceeding S$3M. BSD applies to all property purchases regardless of nationality.

Question 2

What is Additional Buyer's Stamp Duty (ABSD) in Singapore?

Accepted Answer

ABSD is an additional stamp duty imposed on top of BSD, introduced to cool the property market. Rates as of 2023: Singapore Citizens pay 0% for 1st property, 20% for 2nd, 30% for 3rd+. PRs pay 5% for 1st, 30% for 2nd+. Foreigners pay 60%. Entities pay 65%.

Question 3

Do I pay stamp duty on HDB flats?

Accepted Answer

Yes. BSD applies to all HDB flat purchases (BTO and resale). However, Singapore Citizens purchasing their first HDB flat pay 0% ABSD. PRs purchasing their first property pay 5% ABSD even for HDB flats.

Question 4

When must stamp duty be paid in Singapore?

Accepted Answer

Stamp duty must be paid within 14 days of signing the Sale & Purchase Agreement (for private properties) or within 14 days of accepting the Option to Purchase (OTP). Late payment incurs penalties.

Question 5

Is there ABSD remission for married couples?

Accepted Answer

Yes. Married couples where at least one party is a Singapore Citizen can apply for ABSD remission on a second property, provided they sell their first property within 6 months of purchasing the second. The ABSD is paid upfront and refunded upon disposal of the first property.

Question 6

What is Seller's Stamp Duty (SSD)?

Accepted Answer

SSD applies when you sell a residential property within 3 years of purchase. Rates: 12% if sold within 1st year, 8% in 2nd year, 4% in 3rd year. No SSD after 3 years. SSD does not apply to HDB flats sold after the Minimum Occupation Period (MOP).

Purchase Price Band	BSD Rate	Max BSD in Band
First S$180,000	1%	S$1,800
Next S$180,000	2%	S$3,600
Next S$640,000	3%	S$19,200
Next S$500,000	4%	S$20,000
Next S$1,500,000	5%	S$75,000
Amount above S$3,000,000	6%	No cap

Stamp Duty Calculator Singapore

Singapore Stamp Duty Guide 2026

BSD Rates (2026)

ABSD Rates 2026

Stamp Duty FAQ