Buyer's Guide
Stamp Duties for Buying/Selling Property in Singapore
Buying or selling a residential property in Singapore can attract up to three separate stamp duties, depending on your situation. Here's a quick reference to each — rates current as of August 2026. Always confirm the exact figure with IRAS or your conveyancing lawyer before committing to a purchase or sale.
At a Glance
The Three Stamp Duties
Which of these apply to you depends on your residency status, how many properties you own, and how long you hold before reselling.
Payable by every buyer
Buyer's Stamp Duty (BSD)
Tiered on the purchase price or market value, whichever is higher
| Portion of value | |
|---|---|
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| Next $1,500,000 | 5% |
| Remaining balance | 6% |
Applies to every residential purchase regardless of citizenship or how many properties you already own. Rates in effect since 15 Feb 2023.
Payable on top of BSD
Additional Buyer's Stamp Duty (ABSD)
Depends on residency status and number of properties owned
| Buyer profile | |
|---|---|
| Singapore Citizen — 1st property | 0% |
| Singapore Citizen — 2nd property | 20% |
| Singapore Citizen — 3rd & subsequent | 30% |
| PR — 1st property | 5% |
| PR — 2nd property | 30% |
| PR — 3rd & subsequent | 35% |
| Foreigner — any property | 60% |
| Entity / company | 65% |
Rates in effect since 27 Apr 2023. Married couples with a Singapore Citizen spouse and eligible HDB upgraders may qualify for remission.
Payable on early resale
Seller's Stamp Duty (SSD)
Charged if you sell within the holding period after purchase
| Held for | |
|---|---|
| Up to 1 year | 16% |
| More than 1, up to 2 years | 12% |
| More than 2, up to 3 years | 8% |
| More than 3, up to 4 years | 4% |
| More than 4 years | 0% |
Applies to residential properties purchased on or after 4 Jul 2025 (4-year holding period). Properties bought between 11 Mar 2017 and 3 Jul 2025 follow the earlier 3-year, 12%/8%/4%/0% schedule. HDB flats are unaffected due to the Minimum Occupation Period.
Stamp duty is computed on the higher of the transacted price or the property's market value, and is generally payable within 14 days of signing the Option to Purchase or Sale & Purchase Agreement. These figures are provided for general reference only and are not tax or legal advice — rates are set by the Ministry of Finance and IRAS and can change. For the definitive, up-to-date schedule, see iras.gov.sg/taxes/stamp-duty. Renting instead? See our guide to Stamp Duty on Renting a Property for how Lease Duty on a tenancy agreement is calculated.