Singapore property purchases trigger three stamp duties: Buyer's Stamp Duty (BSD) on every purchase (1-6% tiered), Additional Buyer's Stamp Duty (ABSD) on residential property based on buyer status and property count (0-65%), and Seller's Stamp Duty (SSD) when residential property is sold within 4 years of acquisition (16/12/8/4%). All three apply on top of the property price; commercial property is GST-applied (9%) instead of ABSD.
Three stamp duties at a glance
| Duty | Applies to | Rate | Payable by |
|---|---|---|---|
| BSD (Buyer's Stamp Duty) | All property purchases | 1-6% tiered | Buyer |
| ABSD (Additional Buyer's Stamp Duty) | Residential purchases only | 0-65% (buyer status) | Buyer |
| SSD (Seller's Stamp Duty) | Residential sold < 4 years | 16/12/8/4% | Seller |
BSD tier schedule
| Property value bracket | BSD rate |
|---|---|
| First S$180,000 | 1% |
| Next S$180,000 | 2% |
| Next S$640,000 | 3% |
| Next S$500,000 | 4% |
| Next S$1,500,000 | 5% |
| Above S$3,000,000 | 6% |
For a S$1.5M property: BSD = 1% × 180k + 2% × 180k + 3% × 640k + 4% × 500k = S$44,600. Source: IRAS BSD.
ABSD by buyer status (2026)
| Status | 1st | 2nd | 3rd+ |
|---|---|---|---|
| SC | 0% | 20% | 30% |
| PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Trust | 65% | 65% | 65% |
See: complete ABSD framework.
SSD post-July 2025
From 4 July 2025, holding period extended to 4 years with rates: 16% (Y1), 12% (Y2), 8% (Y3), 4% (Y4). Properties acquired before 4 July 2025 follow the previous 3-year regime.
Total stamp duty examples
| Scenario | BSD | ABSD | Total |
|---|---|---|---|
| SC first S$1M condo | S$24,600 | S$0 | S$24,600 |
| SC second S$1.5M condo | S$44,600 | S$300,000 | S$344,600 |
| PR first S$1.2M condo | S$32,600 | S$60,000 | S$92,600 |
| Foreigner S$2M condo | S$64,600 | S$1,200,000 | S$1,264,600 |
When and how to pay
All stamp duties payable within 14 days from OTP exercise (Singapore signing) or 30 days (overseas). Pay via myTax Portal e-Stamping. Late payment penalty: up to 4× the duty unpaid + 5% p.a. interest.
Related guides
FAQ
Are stamp duties tax-deductible?
No for individuals. They are capitalized into property cost basis for capital-gains computation if sold.
Can stamp duty be financed?
BSD and ABSD can be paid from CPF OA. They cannot be included in the mortgage.
What happens if I miss the deadline?
Late penalty kicks in: 4× the duty + 5% p.a. Submit late filing immediately to limit damage.