Buyer Stamp Duty Table
Previous BSD Rate
No |
Property Value |
BSD Rate |
1 |
First S$180000 |
1.0% |
2 |
Next S$180000 |
2.0% |
3 |
Next S$ 640000 |
3.0% |
4 |
Remaining |
4.0% |
BSD Rate After 15Feb 2023
No |
Property Value |
BSD Rate |
1 |
First S$180000 |
1.0% |
2 |
Next S$180000 |
2.0% |
3 |
Next S$ 640000 |
3.0% |
4 |
Next S$500000 |
4.0% |
5 |
Next S$1500000 |
5.0% |
6 |
Amount Exceed S$3000000 |
6.0% |
Additional Buyer’s Stamp Duty Table
Depending on your Residency Status and number of Property you own . Property Buyer in Singapore are required to pay ABSD on top of the BSD paid while purchasing a Property in Singapore.
Updated on 16 December 2021
Residency status |
First property |
Second property |
Third property |
Singapore citizens,Permanent Residents of Switzerland, United States of America, Liechtenstein, Iceland and Norway |
Not applicable |
17% |
25% |
Singapore Permanent Residents |
5% |
25% |
30% |
Foreigners |
30% |
30% |
30% |
Entities ( Additional 5 Percent if Entity is Housing Developer) |
35% |
35% |
35% |
Joint Purchase ( Married )
The Buyer with the lowest ABSD rate will be applied.
Joint Purchase ( Non Married )( eg : Friends , Siblings )
The Buyer with the Highest ABSD rate will be applied.
Singaporean Joint SPR
Number Of Property Own By Singaporean |
Number Of Property Own By Singapore PR |
Number Of Property Own By Singaporean After Co-purchase |
Number Of Property Own By SPR After CO-Purchase |
ABSD Rate% |
0 |
0 |
1 |
1 |
0 |
1 |
0 |
2 |
1 |
12 |
0 |
1 |
1 |
2 |
15 |
1 |
1 |
2 |
2 |
15 |
co-own 1 |
co-own 1 |
2 |
2 |
15 |
2 |
0 |
3 |
1 |
15 |
co-own 2 |
co-own 2 |
3 |
3 |
15 |
|
|
|
|
|
Singaporean Joint Foreigner
Number Of Property Own By Singaporean |
Number Of Property Own By Foreigner |
Number Of Property Own By Singaporean After Co-purchase |
Number Of Property Own By Foreigner After CO-Purchase |
ABSD Rate% |
0 |
0 |
1 |
1 |
0 |
1 |
0 |
2 |
1 |
20 |
0 |
1 |
1 |
2 |
20 |
1 |
1 |
2 |
2 |
20 |
co-own 1 |
co-own 1 |
2 |
2 |
20 |
2 |
0 |
3 |
1 |
20 |
co-own 2 |
co-own 2 |
3 |
3 |
20 |
|
|
|
|
|
Singapore PR Joint Foreigner
Number Of Property Own By Singapore PR |
Number Of Property Own By Foreigner |
Number Of Property Own By Singapore PR After Co-purchase |
Number Of Property Own By Foreigner After CO-Purchase |
ABSD Rate% |
0 |
0 |
1 |
1 |
20 |
1 |
0 |
2 |
1 |
20 |
0 |
1 |
1 |
2 |
20 |
1 |
1 |
2 |
2 |
20 |
co-own 1 |
co-own 1 |
2 |
2 |
20 |
2 |
0 |
3 |
1 |
20 |
co-own 2 |
co-own 2 |
3 |
3 |
20 |
|
|
|
|
|
Buyer Stamp Duty ABSD Calculator and how BSD and ABSD is being Calculated
For Example
A Singapore PR he / she buying 1st Property which Cost S$1 000 000
Calculation for BSD as Below
- 1st S$180000 –> 1 % Stamp Duty –> S$1800
- 2nd S$ 180000–> 2 % Stamp Duty –> S$3600
- 3rd S$ 640000 -> 3% Stamp Duty –> S$19200
Total BSD : S$24 600
Calculation for ABSD as Below
- 5% out of S$1000 000 –> S$50 000
The Total Stamp Duty he / she need to pay : S$74 600
Check out Progressive Payment Calculator Singapore