Buying residential property can create both Buyer’s Stamp Duty and Additional Buyer’s Stamp Duty. ABSD does not replace BSD. Annual property tax is a separate recurring bill, while Seller’s Stamp Duty can apply if a recently acquired home is sold too soon.

These taxes and stamp duties answer different questions

Singapore property tax and stamp duties: BSD, ABSD and SSD: Tax (table 1)
TaxWhen it arisesMain input
BSDAcquiring propertyHigher of price and market value
ABSDAcquiring residential property when the buyer profile attracts itStatus, Singapore residential-property count and the same higher value
Annual property taxEvery year of ownershipIRAS Annual Value and whether the owner occupies the home
SSDSelling residential property within the applicable holding periodAcquisition date, disposal date and higher of sale price and market value

A mortgage downpayment is not a tax. Legal fees, mortgage duty and renovation are also separate. Build the funding plan line by line.

Buyer’s Stamp Duty uses progressive bands

BSD is calculated on the higher of consideration or market value. For residential property acquired on or after 15 February 2023, each slice is charged at its own rate:

Singapore property tax and stamp duties: BSD, ABSD and SSD: Portion of residential value (table 2)
Portion of residential valueBSD rate
First S$180,0001%
Next S$180,0002%
Next S$640,0003%
Next S$500,0004%
Next S$1.5 million5%
Above S$3 million6%

Worked BSD on S$1.5 million

The first S$180,000 produces S$1,800, the next S$180,000 produces S$3,600, the next S$640,000 produces S$19,200 and the remaining S$500,000 produces S$20,000. Total BSD is S$44,600.

Singapore property tax and stamp duties: BSD, ABSD and SSD: Residential value (table 3)
Residential valueBSD
S$1,000,000S$24,600
S$1,500,000S$44,600
S$2,000,000S$69,600
S$3,000,000S$119,600
S$3,500,000S$149,600

IRAS rounds stamp duty down to the nearest dollar. Do not apply only the top marginal rate to the full value.

ABSD depends on the buyer, not the loan

The headline individual rates for residential property acquired from 27 April 2023 are:

Singapore property tax and stamp duties: BSD, ABSD and SSD: Buyer profile (table 4)
Buyer profileFirst propertySecondThird or later
Singapore Citizen0%20%30%
Singapore Permanent Resident5%30%35%
Foreigner60%60%60%

Entities generally face 65%. A trustee acquiring residential property can also face 65% upfront, although specific trust-remission rules may apply. Developer, trust and entity transactions do not belong in a consumer calculator.

How much difference can status make?

Singapore property tax and stamp duties: BSD, ABSD and SSD: S$1.5m buyer profile (table 5)
S$1.5m buyer profileBSDABSDTotal buyer duties
Citizen, first propertyS$44,600S$0S$44,600
Citizen, second propertyS$44,600S$300,000S$344,600
PR, first propertyS$44,600S$75,000S$119,600
PR, second propertyS$44,600S$450,000S$494,600
Ordinary foreign buyerS$44,600S$900,000S$944,600

Status and property count are separate inputs

For ABSD, record each buyer’s legal status on the acquisition date and the number of Singapore residential properties owned immediately before the acquisition.

  • An HDB flat and private home both count.
  • A partial or joint ownership interest normally counts as one property.
  • A home received by gift or inheritance can affect the count once owned.
  • An overseas home does not enter the ABSD property count.
  • A property already subject to a binding sale contract is generally excluded, but the sequence and documents should be checked.

A work pass, tax residence or long stay in Singapore is not PR status. An approval-in-principle for PR or citizenship should not be assumed to change the rate before the status is legally granted.

Do not confuse two counts

ABSD counts Singapore residential-property interests. Mortgage LTV rules count outstanding housing loans. A fully paid home can still make the next purchase a second property for ABSD.

Joint buyers, treaty treatment and married couples

For joint buyers, calculate the applicable ABSD profile for each person. The highest rate generally applies to the entire property value, not only that person’s ownership share.

If a first-property citizen buys a S$2 million condo with a PR who already owns one Singapore residential property, their individual rates are 0% and 30%. The 30% rate applies to S$2 million: S$600,000 ABSD, plus S$69,600 BSD. Changing the shares to 99% and 1% does not normally avoid that method.

Nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, and US nationals, may apply for citizen-equivalent ABSD treatment under Singapore’s free-trade agreements. Citizen-equivalent does not mean permanently exempt: a qualifying second-property buyer still follows the citizen second-property rate.

Conditional married-couple remission or refund routes also exist. Citizenship, marital status, ownership form, disposal timing and other conditions matter. Do not subtract a hoped-for remission from available cash until the conveyancing lawyer has confirmed the route and whether duty must be paid first.

Annual property tax uses Annual Value, not price

Annual Value is IRAS’s estimate of gross annual market rent, excluding furniture, furnishings and maintenance fees. It is based on comparable rentals, not the purchase price and not necessarily the rent actually collected.

Owner-occupier residential rates

Singapore property tax and stamp duties: BSD, ABSD and SSD: Portion of Annual Value (table 6)
Portion of Annual ValueRate
First S$12,0000%
Next S$28,0004%
Next S$10,0006%
Next S$25,00010%
Next S$10,00014%
Next S$15,00020%
Next S$40,00026%
Above S$140,00032%

Non-owner-occupier residential rates

Singapore property tax and stamp duties: BSD, ABSD and SSD: Portion of Annual Value (table 7)
Portion of Annual ValueRate
First S$30,00012%
Next S$15,00020%
Next S$15,00028%
Above S$60,00036%

At an AV of S$84,000, owner-occupier tax before the 2026 rebate is S$5,480. The non-owner-occupier tax is S$19,440. The owner-occupier concession is generally available for only one home; rented-out and vacant residential properties use the non-owner rates.

For 2026, owner-occupied private homes receive a one-off 10% rebate capped at S$500, taking that private-home example to S$4,980. Owner-occupied HDB flats receive a 15% rebate. Non-owner-occupied homes do not receive it.

Selling early can trigger SSD

For residential property acquired from 4 July 2025, the current four-year holding schedule is:

Singapore property tax and stamp duties: BSD, ABSD and SSD: Holding period (table 8)
Holding periodSSD rate
Up to one year16%
More than one and up to two years12%
More than two and up to three years8%
More than three and up to four years4%
More than four years0%

The rate is charged on the higher of selling price and market value. Earlier acquisition cohorts can have a different schedule, so use the official date table for the exact property.

Timing can change the answer

The acquisition date is generally the earliest applicable dutiable-document date, such as the date the buyer signs the Acceptance to OTP, the Sale and Purchase Agreement, the Agreement for Lease for a new HDB flat, or the transfer where none of those applies. It is not automatically the key-collection or completion date. Exercising before an existing sale becomes binding, adding a higher-rate joint buyer or signing before status changes can alter ABSD.

Stamp duty is generally due within 14 days after a document is signed in Singapore, or within 30 days after a document signed overseas is received in Singapore. Budget for full payment rather than assuming instalments.

Before signing, record for every buyer

  • Citizenship or legally granted PR status on the acquisition date.
  • Possible FTA remission eligibility.
  • Every existing Singapore residential interest.
  • Any property being bought or sold and the exact contract dates.
  • Whether the purchase is individual, joint, through an entity or as trustee.
  • The price and supportable market value.
  • Any married-couple remission or refund conditions.
  • The statutory stamping deadline and available funding.
Calculator boundary

The calculator covers a straightforward individual purchase. Joint buyers, trusts, entities, treaty treatment and remission claims require a transaction-specific IRAS check and legal advice.

Primary sources

Last fact-checked: 3 September 2026. Rules, fees and official pages can change; check the linked source before acting.