Stamp duty when you buy, Seller's Stamp Duty when you sell, duty on a tenancy — and the full cash you need on the table. Figures update as you type.
Condo, HDB, landed, apartment.
Choose "1st" if you're selling your existing property before completing this purchase.
The higher of the two ABSD rates applies to the whole price.
Commercial and industrial property attracts 9% GST on the price when the seller is GST-registered. Residential is exempt. A GST-registered buyer can usually claim it back as input tax; an individual investor cannot.
ABSD does not apply to commercial or industrial property, whoever is buying — Singapore Citizen, PR, foreigner or company.
The BSD scales are identical up to S$3 million; residential only becomes dearer above that, where a 6% band applies instead of 5%. So below S$3m the whole difference is ABSD — which is nothing on a first residential purchase, and a great deal on a second.
Legal, valuation and mortgage duty are worked out for you. Adjust only if you have real quotes.
Maximum is 75% on a first housing loan, 45% on a second, 35% on a third.
On a private resale or new launch the seller or developer normally pays. HDB resale buyers often pay 1%. Commission attracts 9% GST when the agency is GST-registered.
Leave blank to use our estimate. Typical: legal S$2,500–4,000 depending on price, valuation S$300–800.
The holding period runs from the date the Option to Purchase was accepted.
This schedule covers residential property. HDB flats are governed by the Minimum Occupation Period, so SSD rarely applies. Commercial property carries no SSD at all. Industrial property has its own three-year schedule — check IRAS.
Leases longer than four years are charged on four years' worth, however long the term.
The tenant is liable by law, though the tenancy agreement can allocate it otherwise. Stamp within 14 days of signing in Singapore, 30 days if signed overseas.
Completing the sale before the new purchase can remove ABSD entirely. Whether that works depends on your sale timeline, bridging finance, and the remission rules for married couples.
SSD falls to zero once the holding period is complete.
Email us and we'll walk you through what these numbers mean for your situation — no obligation, no signup, no sales pitch.
bigcarrotlah@gmail.comA Singapore Citizen pays 20% ABSD on a second residential property. A Permanent Resident pays 30%. On a S$1.5 million purchase that is S$300,000 and S$450,000 respectively, on top of Buyer's Stamp Duty of S$44,600.
ABSD is charged on the purchase price or the market value, whichever is higher, and is due within 14 days of signing the Sale and Purchase Agreement or Option to Purchase in Singapore.
| Buyer profile | 1st | 2nd | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / company | 65% | 65% | 65% |
| FTA national | 0% | 20% | 30% |
FTA nationals — nationals of the United States, and nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland — are treated as Singapore Citizens for ABSD under Free Trade Agreements.
| Portion of price | Residential | Non-residential |
|---|---|---|
| First S$180,000 | 1% | 1% |
| Next S$180,000 | 2% | 2% |
| Next S$640,000 | 3% | 3% |
| Next S$500,000 | 4% | 4% |
| Next S$1,500,000 | 5% | 5% |
| Above S$3,000,000 | 6% |
Yes, in two ways. ABSD does not apply at all to commercial or industrial property, whoever is buying. And BSD follows a separate scale that tops out at 5% rather than 6%.
The two scales are in fact identical up to S$3 million — the 6% band only exists above that. Below S$3 million the real difference is ABSD. A foreigner buying a S$2 million shop unit pays S$69,600 in total; the same S$2 million spent on a condo carries S$1.2 million in ABSD on top.
SSD is charged when you sell residential property within the holding period. For property bought on or after 4 July 2025 the holding period is four years, at 16% / 12% / 8% / 4%. For property bought between 11 March 2017 and 3 July 2025 it is three years, at 12% / 8% / 4%.
The change was announced on 3 July 2025, extending the holding period from three to four years and raising each tier by four percentage points, with no transition period. The holding period runs from the date the Option to Purchase was accepted.
| Sold within | Bought from 4 Jul 2025 | Bought 11 Mar 2017 – 3 Jul 2025 |
|---|---|---|
| 1st year | 16% | 12% |
| 2nd year | 12% | 8% |
| 3rd year | 8% | 4% |
| 4th year | 4% | 0% |
| Beyond | 0% | 0% |
0.4% of the total rent over the lease, for leases of four years or less. A two-year lease at S$3,500 a month means S$84,000 total rent and S$336 duty.
For leases longer than four years, or of indefinite term, duty is 0.4% of four times the Average Annual Rent. Where the Average Annual Rent is S$1,000 or below, no duty is payable.
If you complete the sale of your existing property before completing the new purchase, the new home counts as your first property and ABSD may not apply at all. The sequencing and financing have to line up, which is where most people need advice.
Married couples with at least one Singapore Citizen spouse may apply for ABSD remission on a second property if they sell their first within six months of completion, or of TOP for an uncompleted property. The ABSD is paid upfront and refunded on a successful application.
The highest applicable rate among all buyers applies to the entire purchase price, not to each share. A citizen buying with a foreigner pays foreigner rates on the whole property.
Transferring one spouse's share of a property to the other, so the exiting spouse holds no property and can buy again without ABSD. It triggers BSD on the transferred share, and possibly SSD, so the saving has to be weighed against those costs. There is a dedicated calculator for this at decouplingcalculator.sg.
BSD and ABSD can be paid from your CPF Ordinary Account on a reimbursement basis in some cases, but you generally need cash first to meet the deadline. SSD is settled in cash from sale proceeds.
Within 14 days of signing the document in Singapore, or 30 days if signed overseas. Late stamping attracts penalties.
Either way, we're only a message away. No obligation — happy to walk through your numbers and what your options actually are.
bigcarrotlah@gmail.comEstimates based on standard IRAS rates. Reliefs, remissions and exemptions are not applied. Verify with IRAS or a conveyancing lawyer before you transact.