IRAS rates, September 2026
Work out your stamp duty
Enter a price, pick your buyer profile, and see exactly what you owe. This calculates Buyer’s Stamp Duty tier by tier, adds Additional Buyer’s Stamp Duty where it applies, and shows the total cash you need at the point of purchase.
Stamp duty is charged on the higher of the purchase price and the market value.
Total stamp duty payable
$14,100
- Buyer’s Stamp Duty
- $14,100
- ABSD at 0%
- $0
- Total payable
- $14,100
Payable within 14 days of signing or exercising the Option to Purchase. Stamp duty cannot be paid with a bank loan, though CPF may be used for reimbursement in some cases.
How the Buyer’s Stamp Duty is worked out
| First $180,000 | 1% of $180,000 | $1,800 |
| Next $180,000 | 2% of $180,000 | $3,600 |
| Next $640,000 | 3% of $290,000 | $8,700 |
ABSD rates in full
| Buyer profile | 1st residential property | 2nd residential property | 3rd or subsequent property |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity or trust | 65% | 65% | 65% |
Rates are IRAS residential rates, effective 27 April 2023. Married couples with at least one Singapore Citizen may apply for an ABSD refund when the first property is sold within six months of buying a completed second property. Reliefs also apply under free trade agreements.
Figures are an estimate for planning. Confirm the final amount with IRAS or your conveyancing lawyer. Checking prices first? See HDB resale prices and condo prices.
Common questions
- How is Buyer’s Stamp Duty calculated in Singapore?
- BSD is charged in tiers on the higher of the purchase price and the market value: 1 percent on the first $180,000, 2 percent on the next $180,000, 3 percent on the next $640,000, 4 percent on the next $500,000, 5 percent on the next $1,500,000 and 6 percent on the remainder.
- When must stamp duty be paid?
- Within 14 days of signing or exercising the Option to Purchase, if the document is signed in Singapore. Late payment attracts a penalty from IRAS.
- Can I use CPF or a bank loan to pay stamp duty?
- Stamp duty cannot be financed by a bank loan. For HDB and private purchases you generally pay it in cash first and may apply for CPF reimbursement afterwards, subject to CPF rules.
- Do I pay ABSD on my first HDB flat?
- A Singapore Citizen buying a first residential property pays no ABSD. A Permanent Resident pays 5 percent on a first property.