Stamp duty in Singapore: BSD and ABSD, worked through
Two duties, one deadline, and the number most buyers get wrong until it is due in cash.
By Jack Ng · Investment Ideator, PropNex Realty Pte Ltd · CEA Reg. No. R051608F
Updated 2026-08-25 · rates in force since 2024-08-20
The two duties, and which one hurts
Every residential purchase in Singapore attracts Buyer's Stamp Duty. It is charged on the purchase price or the market value, whichever is higher, on a rising scale — so the marginal rate on the last dollar of an expensive home is well above the average rate across the whole price.
Additional Buyer's Stamp Duty is the one that decides deals. It is a flat percentage of the same base, set by your residency and by how many residential properties you already own. For a Singapore citizen buying a first home it is nothing at all. For the same person buying a second, it is 20% — on a million-dollar purchase, a figure most people have not set aside.
Both are payable within 14 days of signing, and ABSD in particular cannot be borrowed: no bank lends against it, so it comes out of cash or, in limited cases, CPF.
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| Next $1,500,000 | 5% |
| Amount above $3,000,000 | 6% |
What you pay, by who you are
Residency is assessed at the point of purchase, and for a joint purchase the highest applicable rate applies to the whole price — buying with a foreign spouse means the foreigner rate on the entire property, not on half of it. A permanent resident pays 5% even on a first home, and 30% on a second.
| Citizen — 1st property | 0% |
| Citizen — 2nd property | 20% |
| Citizen — 3rd+ property | 30% |
| PR — 1st property | 5% |
| PR — 2nd property | 30% |
| PR — 3rd+ property | 35% |
| Foreigner — any property | 60% |
| Entity — any property | 65% |
| Housing developer — non-remittable portion (the sunk cost) | 5% |
| Housing developer — 40% (35% remittable upfront, 5% non-remittable) | 40% |
The remission most couples don't budget for
A married couple with at least one Singapore citizen buying a second home can have the ABSD remitted — but only by paying it first and claiming it back, and only if the first property is sold within six months of completing the new one (or of receiving the Temporary Occupation Permit, for a property under construction).
So the money is still needed on day 14. The remission changes whether you keep it, not whether you need it. This is the single most common reason an upgrade stalls: the plan was sound and the cash was not there in time.
A citizen couple buying a $1.6m condo before selling their flat
- ·BSD is charged on the rising scale — the bulk of a $1.6m purchase falls in the top brackets.
- ·ABSD at the citizen second-property rate of 20% is due on the full $1.6m.
- ·Both are payable within 14 days of the signed agreement, in cash or CPF — never from the loan.
- ·The ABSD comes back only if the flat is sold within six months of completion.
When it changes
ABSD rates have moved four times in the last decade, always by announcement and usually overnight, with the new rate biting on contracts signed from the following day. That is why the figures on this page are read from a dated table rather than written into the text — if a rate moved this morning, what you are reading is already the new one.
Roov computes both duties against the rates in force today, and shows them inside your total cash needed rather than as a separate surprise.
Work out my duty — free, no account →Free, no account needed: stamp duty calculator · home affordability calculator
Common questions
- How is Buyer's Stamp Duty calculated?
- On a rising scale applied to the purchase price or market value, whichever is higher. Each band is charged at its own rate, so the duty is the sum of the bands, not a single percentage of the price.
- Do I pay ABSD on my first property?
- A Singapore citizen pays no ABSD on a first residential property. Permanent residents and foreigners pay it from the first purchase.
- Can I use CPF to pay stamp duty?
- CPF can be used to reimburse stamp duty for most purchases, but it is paid in cash first and refunded after — so the cash still has to exist on the day. For a completed resale property, CPF can sometimes be used directly.
- What happens if I miss the 14-day deadline?
- IRAS charges a penalty on late stamping, which rises the longer the duty is outstanding. The deadline runs from the date the document is signed, not from completion.
Read next
- How much can I borrow in Singapore?The three limits that size your loan, and which one actually binds.
- Renting instead of buying: the arithmetic nobody shows youWhat buying really costs, what renting really costs, and how to find your own break-even.
- Decoupling: what it is, and when it still worksHow the transfer works, what it costs, and when it stops making sense.
- Buying a new launch condo: from the VVIP preview to the ballot, the booking and the keysPreview, cheque, ballot, booking day, OTP deadlines, progressive payments — and where the money stops being refundable.
Cite this page
Free to quote in an article, a forum reply or a client note — a credit and a link back is all we ask.
Jack Ng, PropNex Realty Pte Ltd. "Stamp duty in Singapore: BSD and ABSD, worked through." Roov, 25 August 2026. https://roov.sg/guides/stamp-duty
These rules, applied to your own numbers.
Roov reads the same statutory table this guide does, then works it against what you earn, what you hold and what you're buying. Free to use.
General information about Singapore property rules, not financial or legal advice. Written by a CEA-registered salesperson (Agency Licence No. L3008022J). Statutory rates change by announcement, sometimes overnight; figures here are read from a dated table and shown with the date they took effect. Check anything you are about to rely on against IRAS, MAS or HDB.