Singapore Property Stamp Duties Explained (2026): BSD, ABSD & SSD
Stamp duties are the single biggest "hidden" cost in a Singapore property deal — sometimes bigger than the renovation, the agent and the lawyer combined. Here's the whole picture on one page.
Most buyers budget for the down payment and forget the tax bill that arrives with it. Three duties matter: BSD (everyone pays it when buying), ABSD (depends on who you are and how many properties you own), and SSD (only if you sell again quickly). Get these right and there are no surprises at the lawyer's office.
The 30-second version: BSD is a tiered 1–6% on every purchase. ABSD adds 0–65% on top depending on your profile and property count — it's the one that changes upgrade maths completely. SSD only bites if you resell within the holding period. All are charged on the price or market value, whichever is higher.
Buyer's Stamp Duty (BSD) — everyone pays this
BSD applies to every residential purchase, tiered by price:
| Price band | Rate |
|---|---|
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| Next $1,500,000 | 5% |
| Above $3,000,000 | 6% |
Rule of thumb: on a typical resale condo or HDB price, BSD lands around 2–3% of the price all-in.
Additional Buyer's Stamp Duty (ABSD) — the big one
ABSD is charged on top of BSD, based on your buyer profile and how many residential properties you already own:
| Buyer profile | 1st property | 2nd property | 3rd & subsequent |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| Permanent Resident (PR) | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity | 65% | 65% | 65% |
The upgrader escape hatch: if you sell your existing home before buying, you're back to one property — no ABSD. If you buy first, a married couple (with at least one SC) can usually pay the ABSD and claim it back (remission) by selling the first home within the qualifying window — 6 months for a completed property. Miss the window and it's gone for good. We walk through the sequencing in our HDB upgrader guide.
Seller's Stamp Duty (SSD) — only if you sell fast
SSD discourages flipping: it applies when you sell a residential property within a set holding period of buying it. For homes bought on or after 4 July 2025:
| Sold within | SSD rate |
|---|---|
| 1st year | 16% |
| 2nd year | 12% |
| 3rd year | 8% |
| 4th year | 4% |
| After 4 years | None |
Homes bought before that date follow the previous three-year schedule (12/8/4%). For most owner-occupiers who hold long term, SSD never applies — but it matters if your plans might change within a few years.
A worked example: the S$1.5M condo
Say you're buying a S$1,500,000 condo:
- BSD = 1% × 180k + 2% × 180k + 3% × 640k + 4% × 500k = S$44,600
- If it's your first property (SC): total stamp duty ≈ S$44,600
- If it's your second (SC): add 20% ABSD = S$300,000 → total S$344,600
That S$300,000 gap is why sequencing your sale and purchase is the single most valuable piece of planning an upgrader can do — it's the difference between a comfortable move and a third of a million dollars fronted (even if later remitted).
Stamp duty on an HDB flat — what's different
Most HDB buyers pay far less than the condo example above, but the same three duties still apply:
- BSD applies to HDB too — resale or new BTO, on the same tiered scale. On a typical HDB resale of S$500,000–S$700,000, Buyer's Stamp Duty works out to roughly S$9,600–S$15,600.
- ABSD is usually zero for a Singapore Citizen buying their only home — and because HDB rules require you to dispose of other properties, most HDB buyers never touch ABSD. PRs buying an HDB resale flat pay 5% (the first-property rate).
- Seller's Stamp Duty almost never applies to HDB — the 5-year Minimum Occupation Period (MOP) means you generally can't sell within the SSD holding window in the first place.
- When you pay: BSD (and any ABSD) is due within 14 days of exercising the Option to Purchase on a resale flat — budget for it as upfront cash.
Beyond stamp duties: the rest of the cost stack
- Legal fees — roughly S$2,000–4,000 depending on property type.
- Valuation gap — on resale, any price above the bank's valuation is paid in cash (see how valuation works).
- CPF refund with accrued interest when you sell your current home — often the most misunderstood number in the move (see our CPF refund guide).
- Financing caps — your loan is bounded by TDSR (55% of gross monthly income) and LTV limits, which set your real budget before duties even enter the picture.
Stamp duty rates and reliefs change with cooling measures — always confirm current figures before you commit, or ask us to map your exact numbers.
Keep reading
- HDB upgraders: when to sell and buy — the ABSD sequencing decision in full.
- CPF refund & accrued interest when selling — the other big number in your move.
- Resale vs new launch — how the costs differ between the two.
Start with what your home is worth
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Get my free valuation Want your full cost stack worked out? Message us on WhatsAppFrequently asked questions
How much is Buyer's Stamp Duty (BSD) in Singapore?
BSD is tiered on the price or market value, whichever is higher: 1% on the first $180,000, 2% on the next $180,000, 3% on the next $640,000, 4% on the next $500,000, 5% on the next $1.5 million, and 6% above $3 million. Every buyer pays BSD regardless of profile.
Who pays ABSD in Singapore?
Additional Buyer's Stamp Duty depends on your profile and property count: Singapore Citizens pay 0% on their first home, 20% on the second and 30% on the third; PRs pay 5%, 30% and 35%; foreigners pay 60% on any purchase; entities pay 65%. It's charged on top of BSD.
Can I avoid ABSD when upgrading to a condo?
If you sell your existing home before buying, ABSD doesn't apply. If you buy first, a married couple with at least one Singapore Citizen can usually pay the ABSD and claim remission by selling the first home within the qualifying window — six months for a completed property. Conditions are strict, so confirm before committing.
What is Seller's Stamp Duty (SSD)?
SSD applies if you sell a residential property within a set holding period of buying it. For homes bought on or after 4 July 2025, selling within the first year costs 16% of the price, falling to 12%, 8% and 4% in the following years, with no SSD after four years. Earlier purchases follow the previous three-year schedule.
Is stamp duty payable in cash or CPF?
BSD and ABSD must be paid within 14 days of exercising the purchase. You can use CPF Ordinary Account savings for stamp duty on a completed resale purchase you're buying with CPF, but in practice it's often paid in cash first and reimbursed from CPF. Budget for it as an upfront cost.
How much stamp duty do I pay on a S$1.5 million condo?
BSD on S$1.5 million works out to S$44,600. If it's a Singapore Citizen's first property, that's the total. If it's a second property, add 20% ABSD (S$300,000) — a total of S$344,600, which is why sale-and-purchase sequencing matters so much for upgraders.
How much is stamp duty on an HDB flat?
Every HDB purchase pays Buyer's Stamp Duty on the same tiered scale as private property — roughly S$9,600 to S$15,600 on a typical S$500,000 to S$700,000 resale flat. Most Singapore-citizen buyers pay no ABSD on their only home; PRs pay 5%.
Do I pay Seller's Stamp Duty (SSD) on an HDB flat?
Almost never. HDB flats have a 5-year Minimum Occupation Period before you can sell, and SSD only applies if you sell within four years of buying — so by the time you're allowed to sell an HDB flat, the SSD window has already closed.
When do I pay stamp duty on an HDB resale?
Buyer's Stamp Duty and any ABSD are payable within 14 days of exercising the Option to Purchase. In practice it's paid at that point in the transaction, often in cash first and reimbursed from CPF where eligible.
Header photo: Johan Jönsson (Julle), CC BY-SA 4.0, via Wikimedia Commons.