$
$
Stamp duty is charged on the higher of the price and the market value.Buyer
US, Swiss, Norwegian, Icelandic and Liechtenstein citizens are treated as Singapore Citizens for ABSD.
Count every residential property you own in Singapore, including partial shares and ones bought but not yet completed.
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Usually the date your OTP was exercised or accepted.
Usually the date the buyer’s OTP is exercised or accepted.
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SSD is charged on the higher of the price and the market value.For information only. It doesn’t cover every case, such as remissions, trusts, developers or partial shares, so always confirm with IRAS before you pay.
Stamp duty rates in Singapore (2026)
Buyer’s Stamp Duty (BSD)
| Portion of price or value | Residential / Non-residential |
|---|---|
| First $180,000 | 1% / 1% |
| Next $180,000 | 2% / 2% |
| Next $640,000 | 3% / 3% |
| Next $500,000 | 4% / 4% |
| Next $1,500,000 | 5% / 5% (non-residential: 5% on the rest) |
| Remaining amount | 6% / — |
Additional Buyer’s Stamp Duty (ABSD) on residential property
| Buyer | 1st property / 2nd / 3rd and after |
|---|---|
| Singapore Citizen | 0% / 20% / 30% |
| Singapore Permanent Resident | 5% / 30% / 35% |
| Foreigner | 60% |
| Entity or trustee | 65% |
When people with different profiles buy together, the highest rate among them applies to the whole price.
Seller’s Stamp Duty (SSD)
| Residential, bought on or after 4 July 2025 | 16% if sold within 1 year, 12% in year 2, 8% in year 3, 4% in year 4, none after 4 years |
|---|---|
| Residential, bought 11 March 2017 to 3 July 2025 | 12% within 1 year, 8% in year 2, 4% in year 3, none after 3 years |
| Industrial, bought on or after 12 January 2013 | 15% within 1 year, 10% in year 2, 5% in year 3, none after 3 years |
Rates from IRAS, checked on 27 September 2026. Stamp duty is rounded down to the nearest dollar.
Studying for the RES exam?
Stamp duty calculations come up in the exam. Try the free Real Estate Finance questions, or the home loan calculator for LTV, TDSR and MSR.
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