Every Singapore property purchase triggers up to three stamp duties in 2026: BSD (1–6% tiered on all purchases), ABSD (0–65% on residential property by buyer profile), and SSD (16/12/8/4% if you sell within four years). Knowing the exact 2026 rates before you sign an OTP prevents expensive surprises.
Stamp duty is often the largest single transaction cost in a Singapore property purchase — and it must be paid before the deal completes. For a Singapore Citizen buying a second residential property at S$1.5 million in 2026, the combined BSD and ABSD bill exceeds S$344,600, due within 14 days of signing. This page is the 2026 current-rates quick reference: all three duties — Buyer's Stamp Duty (BSD), Additional Buyer's Stamp Duty (ABSD), and Seller's Stamp Duty (SSD) — at their confirmed rates (as of 2026-06), with a worked total and a step-by-step payment checklist. For a deeper dive into ABSD remissions, entity structures, or the married-couple absorption mechanism, see the companion ABSD guide in the cluster below.
Why stamp duties are set where they are
Singapore's stamp duty framework has been calibrated since 2009 to cool speculative demand while preserving owner-occupier access. BSD has been levied on property transactions since 1929; ABSD was introduced in December 2011 targeting investment purchases by non-residents and multi-property buyers. The most recent structural change came in April 2023 when ABSD rates were raised sharply (foreigners to 60%, SC second property to 20%, entities to 65%) and again via the SSD extension to four years from 4 July 2025. The three duties interact: BSD applies to every purchase regardless of buyer status; ABSD layers on top for residential purchases; SSD only bites the seller, not the buyer. Together they represent Singapore's primary demand-side cooling tools and are administered by the Inland Revenue Authority of Singapore (IRAS).
The higher-of-price-or-market-value rule is critical (as of 2026-06): stamp duties are computed on whichever is greater — the contracted purchase price or the open-market value assessed by the Commissioner of Stamp Duties. Sub-market deals between related parties do not escape at the lower figure. IRAS may call for a valuation report, particularly on private treaty transfers. For standard arm's-length purchases, the OTP price is almost always used.
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.
Full 2026 rate tables — BSD, ABSD, and SSD
Buyer's Stamp Duty (BSD) — residential property (as of 2026-06)
| Property value bracket | BSD rate | Marginal duty |
|---|---|---|
| First S$180,000 | 1% | S$1,800 |
| Next S$180,000 (S$180,001–S$360,000) | 2% | S$3,600 |
| Next S$640,000 (S$360,001–S$1,000,000) | 3% | S$19,200 |
| Next S$500,000 (S$1,000,001–S$1,500,000) | 4% | S$20,000 |
| Next S$1,500,000 (S$1,500,001–S$3,000,000) | 5% | S$75,000 |
| Above S$3,000,000 | 6% | Varies |
BSD on the first S$1,000,000 = S$24,600 (cumulative). A S$1.5M purchase yields BSD of S$44,600; a S$3M purchase yields BSD of S$119,600. Non-residential property (office, retail, industrial) follows a separate BSD schedule capped at 4%; industrial property is subject to 5% BSD from the fourth tier. Use the Stamp Duty Calculator to compute the exact BSD for any price, or the Total Cost of Ownership Calculator for a full acquisition cost breakdown including BSD, ABSD, legal fees, and renovation.
Additional Buyer's Stamp Duty (ABSD) — 2026 rates by buyer profile
| Buyer profile | 1st residential property | 2nd residential property | 3rd and subsequent |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| Singapore Permanent Resident (PR) | 5% | 30% | 35% |
| Foreigner (non-SC, non-PR) | 60% | 60% | 60% |
| Entity (company, LLP, trust) | 65% | 65% | 65% |
| Trustee — residential property held on trust | 35% | 35% | 35% |
Nationals of countries with Free Trade Agreements granting national treatment (United States, Iceland, Liechtenstein, Norway, Switzerland) are treated as Singapore Citizens for ABSD purposes on their first purchase. ABSD is computed on the full purchase price — not just the ABSD-liable portion. The married-couple ABSD remission applies where one spouse is SC and the other is a PR or foreigner: the couple may apply for a remission to pay at the SC-profile rate for their first jointly-owned property, subject to conditions including that neither spouse has a prior residential property at the time of purchase. Apply within six months of completion via myTax Portal.
Seller's Stamp Duty (SSD) — post-4 July 2025 regime (as of 2026-06)
Properties acquired on or after 4 July 2025 are subject to the extended four-year SSD:
| Holding period from acquisition | SSD rate |
|---|---|
| Up to 1 year | 16% |
| More than 1 year, up to 2 years | 12% |
| More than 2 years, up to 3 years | 8% |
| More than 3 years, up to 4 years | 4% |
| More than 4 years | No SSD |
For properties acquired before 4 July 2025, the previous three-year regime applies: 12% (Year 1), 8% (Year 2), 4% (Year 3). SSD is levied on the higher of the sale price or market value at the date of disposal. Industrial property SSD applies for disposals within three years of acquisition at 15%/10%/5%.
Worked total — SC buying a second residential property at S$1.5M (2026)
| Component | Calculation | Amount |
|---|---|---|
| BSD | 1%×180k + 2%×180k + 3%×640k + 4%×500k | S$44,600 |
| ABSD (SC, 2nd property) | 20% × S$1,500,000 | S$300,000 |
| Total stamp duty | S$344,600 |
This total represents 23.0% of the S$1.5M purchase price and must be settled within 14 days of the OTP date (or 30 days if the OTP is signed overseas). See the Compare Properties tool to model different districts and price bands to understand how the BSD tier structure affects total acquisition cost, or browse the price heatmap to identify price bands where BSD tips into a higher tier.
Lease and tenancy stamp duty
Stamp duty on rental agreements is separate from property purchase duties. The rate is approximately 0.4% of the total rent for a lease of four years or less. For leases above four years, a higher rate applies. Use IRAS's e-Stamping portal to stamp lease agreements within 14 days of execution. Commercial tenants and residential landlords should factor this into lease cost modelling.
Step by step
- Determine your buyer profile. Confirm your status — SC, PR, foreigner, or entity buyer; confirm the count of residential properties each named purchaser currently owns or has a legal interest in. For joint purchases, each co-purchaser's profile is assessed independently — the higher applicable ABSD rate governs.
- Identify the applicable regime. For SSD exposure, check whether the property you plan to sell was acquired before or on/after 4 July 2025. Pre-July 2025 acquisitions follow the three-year 12/8/4% schedule; post-July 2025 acquisitions follow the four-year 16/12/8/4% schedule.
- Compute BSD on the purchase price. Apply the six-tier progressive schedule: 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; 6% on the remainder. The Stamp Duty Calculator does this instantly.
- Add ABSD if applicable. Multiply the full purchase price by your ABSD rate. Check whether any remission applies — married-couple remission requires one SC spouse and is applied for post-completion within six months. FTA nationals (US, Swiss, Iceland, Liechtenstein, Norway) should document their nationality at the point of OTP to claim SC-equivalent ABSD on a first purchase.
- Verify the higher-of-price-or-value basis. If you are buying below market value (e.g., a related-party transfer), obtain an independent valuation from a registered appraiser before signing. IRAS will reassess duties on the higher figure and penalties apply to underpayments.
- Check if CPF OA can cover the duties. BSD and ABSD may be paid from CPF Ordinary Account savings subject to the applicable withdrawal limits under the CPF housing withdrawal rules. They cannot be included in the mortgage loan quantum — the bank will not finance them.
- Access myTax Portal e-Stamping. Log in at mytax.iras.gov.sg, navigate to Stamp Duty, and submit the stamp duty return within 14 days of the OTP date for Singapore-signed documents (30 days for overseas-signed). Payment is by credit card, internet banking, or GIRO.
- Retain the stamp certificate. IRAS issues an electronic stamp certificate after payment. Your solicitor requires this to lodge the transfer with the Singapore Land Authority. Without a valid stamp certificate, the transfer cannot be registered and the property title will not pass.
- Run a total-cost model before committing. Use the Total Cost of Ownership Calculator to combine stamp duties with legal fees (S$3,000–S$6,000 typical), agent commission (1%), valuation fee, and renovation budget into a single acquisition cost figure. This gives the true cash outlay and helps you set the correct CPF drawdown amount.
Frequently asked questions
What are the exact 2026 BSD rates for residential property in Singapore?
BSD applies progressively (as of 2026-06): 1% on the first S$180,000; 2% on the next S$180,000; 3% on the next S$640,000 (S$360,001–S$1,000,000); 4% on the next S$500,000 (S$1,000,001–S$1,500,000); 5% on the next S$1,500,000 (S$1,500,001–S$3,000,000); and 6% on any amount above S$3,000,000. A S$1,000,000 purchase yields BSD of S$24,600; a S$2,000,000 purchase yields BSD of S$69,600. All six tiers were confirmed by IRAS and have been in force since February 2023.
What is the ABSD rate for a foreigner buying property in Singapore in 2026?
Foreigners (non-SC, non-PR) pay ABSD at a flat 60% on the full purchase price of any residential property in Singapore, regardless of whether it is their first, second, or subsequent purchase. This rate applies uniformly — there is no lower rate for a first purchase by a foreigner. Nationals of the US, Switzerland, Iceland, Liechtenstein, and Norway are treated as Singapore Citizens for ABSD on their first residential property under Free Trade Agreement national-treatment provisions, meaning their effective ABSD on a first purchase is 0%. Verify your FTA status with your solicitor before signing. Source: IRAS ABSD rates page.
How does the post-July 2025 SSD change affect properties bought in 2026?
Any residential property acquired on or after 4 July 2025 is now subject to a four-year SSD window instead of the previous three years. The 2026 rates are 16% if sold within Year 1, 12% in Year 2, 8% in Year 3, and 4% in Year 4. Properties held beyond four full years from acquisition date incur no SSD. If you acquired a property before 4 July 2025, the older three-year schedule (12%/8%/4%) still applies to that specific property even if you sell it in 2026 or later. Acquisition date is the date of the OTP, not completion. Confirm which regime applies to each property in your portfolio with your solicitor or directly via IRAS's SSD guide.
Can a married couple reduce ABSD by buying property jointly?
There is a specific ABSD remission for married couples where at least one spouse is a Singapore Citizen. If the couple is purchasing their first jointly-owned residential property, and neither spouse currently holds any other residential property at the time of purchase, the couple may apply for the remission so that only the SC-profile ABSD rate applies — meaning 0% ABSD on their first property. The remission does not automatically apply; it must be formally applied for via myTax Portal within six months of completion. If one spouse is a PR and the other is an SC buying their first shared home, the PR's ABSD of 5% (first property) can potentially be remitted down to 0% under this scheme. No remission is available where both spouses are foreigners.
Can stamp duty be paid using CPF, and when exactly is it due?
BSD and ABSD can be paid in full or in part from your CPF Ordinary Account (OA), subject to the CPF withdrawal limits applicable to the property. You cannot include stamp duties in your mortgage loan — lenders specifically exclude them from the loan quantum computation. Payment is due within 14 days of the date the OTP or Sale and Purchase Agreement is signed in Singapore, or 30 days if signed overseas. Payment is made through the IRAS e-Stamping service on myTax Portal, and an electronic stamp certificate is issued immediately upon successful payment. Late payment incurs a penalty of up to four times the stamp duty amount unpaid, plus 5% per annum interest on the outstanding sum. Your conveyancing solicitor will typically handle the submission on your behalf, but you remain ultimately responsible.