Singapore stamp duty · rates checked 15 Nov 2026
ABSD & stamp duty calculator for Singapore property
What will this property actually cost you? ABSD and Buyer's Stamp Duty when you buy, Seller's Stamp Duty when you sell, duty on a tenancy — every line shown with its working, and every rate re-checked against IRAS.
Condo, HDB, landed, apartment.
FTA national: nationals of the United States, and nationals or PRs of Iceland, Liechtenstein, Norway and Switzerland — treated as Singapore Citizens for ABSD.
Any share counts as a whole property. A home you are selling stops counting once its buyer has exercised the Option to Purchase.
The highest ABSD rate among the buyers applies to the whole price, not to each share.
A married couple with at least one Singapore Citizen spouse, buying in both names only, gets full ABSD remission on a first home, and a refund on a second if the first is sold within 6 months.
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; an individual investor cannot.
ABSD does not apply to commercial or industrial property, whoever is buying. The BSD scales are identical up to S$3 million; residential only becomes dearer above that, where 6% applies instead of 5%.
Cash you need upfront
Legal fees, valuation and mortgage duty are estimated 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 carries 9% GST when the agency is GST-registered.
We'll work out the last day to pay stamp duty without a penalty.
Adjust the fee estimates
Leave blank to use our estimate. Typical: legal S$2,500–4,000 depending on price, valuation S$300–800. These are market estimates, not government rates.
Use the dates the Option to Purchase was exercised (or the Sale & Purchase Agreement was signed). The right SSD schedule is picked from your purchase date automatically.
Residential SSD covers private homes and HDB flats alike, though an HDB flat's Minimum Occupation Period usually outlasts the SSD period. Commercial property carries no SSD. Industrial property has its own three-year schedule.
Include service, maintenance and furniture charges — IRAS counts them as rent.
Leases longer than four years are charged on four years' average rent, however long the term.
Tenancy stamp duty is usually paid by the tenant, as the tenancy agreement provides. Stamp within 14 days of signing in Singapore, or 30 days of receiving the document here if it was signed overseas.
The working, line by line
Rates as published by IRAS, re-checked 15 Nov 2026. See the IRAS source →
What if your current home no longer counted?
ABSD is fixed on the day you exercise the option for the new home. If the buyer of your existing home has exercised their option before then, it no longer counts — and the ABSD above falls away.
What is waiting worth?
Email us your scenario, or tell us if you spot a figure that looks wrong. No signup, no sales pitch.
support@absdcalculator.sgIRAS noticemyTax Portal will be offline from 22 to 29 December 2026. Stamp duty falling due between 22 and 28 December is automatically extended to 5 January 2027 — the deadline calculator on this page already allows for it. IRAS →
Who pays what on S$1,500,000
Buyer's Stamp Duty depends only on the price. ABSD depends on who you are and how many homes you hold. Tap a row to load it into the calculator.
How much is ABSD on a second property in Singapore?
A 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 rounded down to the nearest dollar. It is due within 14 days of signing the Option to Purchase or Sale and Purchase Agreement in Singapore.
ABSD rates from 27 Apr 2023
| Buyer profile | 1st home | 2nd home | 3rd and later |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity or company | 65% | 65% | 65% |
| FTA national | 0% | 20% | 30% |
Source: IRAS · IRAS page updated 27 Aug 2026 · we checked 15 Nov 2026
FTA nationals — nationals of the United States, and nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland — are treated as Singapore Citizens for ABSD. Trustees pay 65%. Housing developers have a separate regime not covered here.
Buyer's Stamp Duty rates from 15 Feb 2023
| 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% | 5% |
Source: IRAS · IRAS page updated 9 Oct 2026 · we checked 15 Nov 2026
Stamp duty at common prices
Total BSD plus ABSD on a residential purchase by a single buyer. Tap a price to open it in the calculator with the full working.
| Price | BSD | Citizen, 2nd home | PR, 1st home | PR, 2nd home | Foreigner |
|---|---|---|---|---|---|
| S$500,000 | $9,600 | $109,600 | $34,600 | $159,600 | $309,600 |
| S$750,000 | $17,100 | $167,100 | $54,600 | $242,100 | $467,100 |
| S$1,000,000 | $24,600 | $224,600 | $74,600 | $324,600 | $624,600 |
| S$1,250,000 | $34,600 | $284,600 | $97,100 | $409,600 | $784,600 |
| S$1,500,000 | $44,600 | $344,600 | $119,600 | $494,600 | $944,600 |
| S$2,000,000 | $69,600 | $469,600 | $169,600 | $669,600 | $1,269,600 |
| S$2,500,000 | $94,600 | $594,600 | $219,600 | $844,600 | $1,594,600 |
| S$3,000,000 | $119,600 | $719,600 | $269,600 | $1,019,600 | $1,919,600 |
| S$4,000,000 | $179,600 | $979,600 | $379,600 | $1,379,600 | $2,579,600 |
| S$5,000,000 | $239,600 | $1,239,600 | $489,600 | $1,739,600 | $3,239,600 |
Is stamp duty different for commercial property?
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 identical up to S$3 million. Below that, the whole difference is ABSD: a foreigner buying a S$2 million shop unit pays S$69,600 of duty; the same S$2 million spent on a condo carries S$1.2 million of ABSD on top.
What is Seller's Stamp Duty and when does it apply?
SSD is charged when you sell within the holding period. For a home bought on or after 4 Jul 2025 the period is four years, at 16% / 12% / 8% / 4%. For a home bought between 11 March 2017 and 3 July 2025 it is three years, at 12% / 8% / 4%.
The clock runs from the date you exercised the Option to Purchase to the date your buyer exercises theirs. SSD is charged on the full selling price or market value, whichever is higher — not on your profit.
| Sold in | Home bought from 4 Jul 2025 | Home bought 11 Mar 2017 – 3 Jul 2025 | Industrial |
|---|---|---|---|
| Year 1 | 16% | 12% | 15% |
| Year 2 | 12% | 8% | 10% |
| Year 3 | 8% | 4% | 5% |
| Year 4 | 4% | 0% | 0% |
| After that | 0% | 0% | 0% |
Source: IRAS · IRAS page updated 13 Aug 2026 · we checked 15 Nov 2026
How much is stamp duty on a tenancy agreement?
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 of rent and S$336 of duty.
For leases longer than four years, or with no fixed 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.
Source: IRAS · IRAS page updated 2 Nov 2026 · we checked 15 Nov 2026
What changed, and when
Stamp duty rules in Singapore change overnight, usually with a late-evening announcement that takes effect the next day. This log records every change the calculator has had to follow, newest first.
- Latest check: no changeAll 8 IRAS stamp duty pages re-read and compared with this calculator, rate by rate. Nothing has moved.
- myTax Portal downtime: December deadlines extendedIRAS will take myTax Portal offline from 22 to 29 Dec 2026. Stamp duty due 22–28 Dec is automatically extended to 5 Jan 2027. Built into the deadline calculator.
- SSD: holding period back to four yearsAnnounced 3 Jul 2025 with no transition period. Homes bought from this date pay 16% / 12% / 8% / 4% if sold in years one to four. Earlier purchases keep the three-year schedule.
- ABSD refund for single Singapore Citizen seniorsSingle citizens aged 55 and above who buy a lower-value replacement home can claim back ABSD if they sell their first home within six months.
- ABSD raised — foreigners to 60%Citizens' second home 17% → 20%, third 25% → 30%. PRs' second home 25% → 30%. Foreigners 30% → 60%. Entities and trusts 35% → 65%. These are the rates in force today.
- BSD: new 5% and 6% bandsResidential value between S$1.5m and S$3m now attracts 5%, and anything above S$3m attracts 6%. Non-residential tops out at 5%.
- ABSD (Trust) introducedResidential property transferred into a living trust is charged ABSD upfront at the entity rate.
- ABSD raisedCitizens' second home 12% → 17%. Foreigners 20% → 30%. Entities 25% → 35%.
- ABSD raisedCitizens' second home 7% → 12%. Foreigners 15% → 20%. Entities 15% → 25%.
- BSD: 4% top band for homesResidential value above S$1m moves from 3% to 4%; residential and non-residential scales split for the first time.
- SSD eased to three yearsRates cut to 12% / 8% / 4%. This schedule still applies to homes bought up to 3 Jul 2025.
- ABSD widened; SSD for industrial propertyPRs begin paying ABSD on a first home (5%) and citizens on a second (7%). Industrial property gets its own SSD at 15% / 10% / 5%.
- ABSD introducedA new duty on top of BSD, aimed at foreign and multiple-property buyers.
- SSD raised to 16% over four yearsRates of 16% / 12% / 8% / 4% — the schedule that returned in 2025.
- Seller's Stamp Duty introducedApplied to homes bought from this date and sold within a year; extended to three years on 30 Aug 2010.
How we know the numbers are right
Three things, all of which you can inspect: the rates come straight from IRAS, an automated check confirms they still match, and the calculator has to reproduce IRAS's own worked examples to the dollar.
The test, running in your browser
These are the examples IRAS prints on its own pages. Your browser has just recomputed each one with the same code that powers the calculator above.
- ✓BSD on a S$4,500,100 terrace house$209,606
- ✓BSD on S$22m mixed-use land (S$9m residential + S$13m commercial)$1,099,200
- ✓ABSD for a foreigner buying a S$2m unit$1,200,000
- ✓Married couple, Citizen + foreigner, first home: ABSD after remission$0
- ✓Married couple, Citizen's 2nd + PR's 1st: ABSD rate20%
- ✓Married couple, Citizen's 1st + PR's 2nd: ABSD rate30%
- ✓Married couple, PR + foreigner (no remission): ABSD on S$1.5m$900,000
- ✓SSD: bought 22 Feb 2011, sold 25 Jan 2012 for S$1.5m$240,000
- ✓…same home sold on 22 Feb 2015$0
- ✓SSD: bought 17 Mar 2017, sold 1 Feb 2018 for S$1.5m$180,000
- ✓…same home sold on 17 Mar 2020$0
- ✓SSD: bought 7 Jul 2025, sold 9 May 2026 for S$1.8m$288,000
- ✓…same home sold on 7 Jul 2029$0
- ✓Mortgage duty on a S$250,000 loan$500
- ✓Mortgage duty on a S$90,500 loan$362
- ✓Lease duty: 3-month lease, S$10,000 total rent$40
- ✓Lease duty: 4-year lease, S$205,200 total rent$820
- ✓Lease duty: 5-year lease, S$151,200 total rent$483
- ✓Lease duty: 3-year commercial lease, S$6,000 a month$864
Where every rate comes from
| IRAS page | IRAS last updated it | We last checked it |
|---|---|---|
| Additional Buyer's Stamp Duty (ABSD) | 27 Aug 2026 | 15 Nov 2026 |
| Buyer's Stamp Duty (BSD) | 9 Oct 2026 | 15 Nov 2026 |
| Seller's Stamp Duty — residential | 13 Aug 2026 | 15 Nov 2026 |
| Seller's Stamp Duty — industrial | 13 Aug 2026 | 15 Nov 2026 |
| Stamp duty on leases | 2 Nov 2026 | 15 Nov 2026 |
| Mortgage duty | 11 Aug 2026 | 15 Nov 2026 |
| ABSD remission for married couples | 13 Aug 2026 | 15 Nov 2026 |
| When to pay stamp duty | 2 Nov 2026 | 15 Nov 2026 |
The date at the top of this page moves forward only when every one of these pages still agrees with the calculator. If IRAS changes a rate, or a page can't be read, the date stops and the page says the check is overdue. Legal fees, valuation fees and loan limits are market or MAS figures, not IRAS rates, and are labelled as estimates.
Common questions about ABSD and stamp duty
How much is ABSD on a second property in Singapore?
A Singapore Citizen pays 20% ABSD on a second residential property and a Permanent Resident pays 30%, on the purchase price or market value, whichever is higher. On a S$1.5 million home that is S$300,000 or S$450,000, on top of S$44,600 of Buyer's Stamp Duty.
What are the current ABSD rates?
In force since 27 Apr 2023: Singapore Citizens pay 0% on a first home, 20% on a second and 30% on a third or later. Permanent Residents pay 5%, 30% and 35%. Foreigners pay 60% on any home and entities or trustees pay 65%. We last confirmed these against IRAS on 15 Nov 2026.
We're married — do we get ABSD relief?
Often, yes. If at least one of you is a Singapore Citizen, you buy in both your names only, and neither of you owns a home, ABSD is remitted in full — even if your spouse is a PR or a foreigner. On a second home bought jointly, you pay ABSD first and get it refunded if you sell the first home within six months of buying a completed property, or within six months of TOP or CSC for one that was uncompleted. A PR–foreigner couple gets no remission. Switch on “We are married to each other” in the calculator to see it applied.
How does ABSD work on a joint purchase?
The highest rate that applies to any one buyer is charged on the entire price, not on each person's share. A citizen buying with an unrelated foreigner pays 60% on the whole property. The exception is the married-couple remission above.
Can I avoid ABSD by selling my current home first?
Yes, if the order is right. ABSD is assessed on the day you exercise the Option to Purchase (or sign the Sale and Purchase Agreement) for the new home. Your existing home stops counting once its buyer has exercised their option. Get that done first and the new home is your first property again.
Do foreigners always pay 60%?
Almost always. The exceptions are nationals of the United States, and nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, who are treated like Singapore Citizens under free trade agreements; and a foreigner buying a first home jointly with a Singapore Citizen spouse.
Does ABSD apply to commercial or industrial property?
No. ABSD is charged only on residential property. Shops, offices, factories and warehouses carry Buyer's Stamp Duty on the non-residential scale, which tops out at 5%, and 9% GST if the seller is GST-registered.
How is Buyer's Stamp Duty calculated?
In bands, like income tax. On a S$1.5 million home: 1% of the first S$180,000 (S$1,800), 2% of the next S$180,000 (S$3,600), 3% of the next S$640,000 (S$19,200) and 4% of the remaining S$500,000 (S$20,000) — S$44,600 in all. The calculator shows this working for any price.
What are the Seller's Stamp Duty rates?
For a home bought on or after 4 Jul 2025: 16% if sold in the first year, 12% in the second, 8% in the third and 4% in the fourth. For a home bought between 11 March 2017 and 3 July 2025: 12%, 8% and 4% over three years. Selling on the anniversary date itself already counts as the next year.
Does SSD apply to HDB flats?
Legally yes — an HDB flat is residential property. In practice the five-year Minimum Occupation Period is longer than the SSD holding period, so most HDB sellers never meet it.
How much is stamp duty on a tenancy agreement?
0.4% of the total rent for a lease of four years or less. A two-year lease at S$3,500 a month is S$84,000 of rent and S$336 of duty. For longer leases it is 0.4% of four times the average annual rent. Nothing is payable where the average annual rent is S$1,000 or less.
When is stamp duty due, and what if I'm late?
Within 14 days of signing if the document is signed in Singapore, or within 30 days of receiving it in Singapore if it was signed overseas. Late payment attracts penalties. One current exception: duty falling due from 22 to 28 December 2026 is extended to 5 January 2027 while myTax Portal is offline.
Can I pay stamp duty with CPF?
BSD and ABSD on a home can generally be paid from your CPF Ordinary Account, but for many purchases you pay in cash first to meet the 14-day deadline and are reimbursed from CPF afterwards. Seller's Stamp Duty is paid in cash.
Is there relief for seniors who are downsizing?
Since 16 February 2024, single Singapore Citizens aged 55 and above who buy a lower-value replacement home can claim a refund of ABSD if they sell their first home within six months. The ABSD is paid first and refunded on application.
What is decoupling?
One spouse transfers their share of the home to the other, so that they own nothing and can buy again without ABSD. The transfer itself attracts BSD and possibly SSD, so the saving has to be weighed against those. There is a dedicated tool at decouplingcalculator.sg.
How do I know this calculator is up to date?
Every rate here is compared with the IRAS website by an automated check; the date at the top of the page is the last day that check passed, and it only moves forward when every page agrees. The last check was 15 Nov 2026. If a check fails, the date stays put and the page says so.
Still working it out?
Send us your scenario and we'll walk through the numbers with you. No obligation.
support@absdcalculator.sgEstimates based on standard IRAS rates. Other reliefs and exemptions exist and are not applied here. Verify with IRAS or a conveyancing lawyer before you transact.