Buyer's and additional buyer's stamp duty on a home

Two separate stamp duties can fall on a home purchase in Singapore. Buyer's stamp duty (BSD) applies to everyone. Additional buyer's stamp duty (ABSD) varies with the buyer: residency counts, and so do any homes already held. This guide walks through both, then shows the sums on an illustrative purchase so you can see how they stack up.

Buyer's stamp duty: the banded tax everyone pays

BSD uses the price paid or the market value as its base, taking the larger of the two. Like income tax, it rises in bands, so each portion of the value is taxed at its own band rate. For residential property bought on or after 15 February 2023, IRAS sets the bands as follows:

• the opening $180,000 is taxed at 1%;
• the following $180,000 at 2%;
• the slice after that, up to $640,000 more, at 3%;
• a further $500,000 at 4%;
• the next $1,500,000 at 5%;
• anything above those bands, meaning the part of the value beyond $3,000,000, at 6%.

Because the bands stack, the overall rate on a home is always lower than the top band it reaches. A home valued in the low millions mostly sits in the 3% and 4% bands, while the 6% band only touches the portion of value above $3 million.

Non-residential property uses the same first four bands, then 5% on everything beyond $1.5 million; there is no 6% band. That matters for the industrial and commercial guides.

Additional buyer's stamp duty: who pays and how much

ABSD comes on top of BSD as one percentage of the entire value. What you pay turns on residency and on the count of homes you will hold after this purchase. IRAS has used this table since 27 April 2023:

Trustees buying residential property face 65% as well, with some exceptions for trusts that IRAS describes separately. Housing developers have their own regime: 35% that can be remitted if they meet the development conditions, plus a further 5% that cannot.

Buyers treated like citizens

Free trade agreements put some foreign nationals on the citizen footing for ABSD. IRAS gives the example of a US citizen who holds permanent residence here, who is charged as a citizen would be. If a free trade agreement may apply to you, check the IRAS page before you sign, because the treatment depends on nationality and not only on residency.

Couples and the refund route

ABSD counts property held by every buyer named on the purchase. Couples need not lose the duty for good: where husband and wife include at least one citizen and buy their next home jointly, IRAS will refund the ABSD if the earlier home is sold off within half a year, subject to its conditions. The purchase still attracts ABSD at the point of signing; the refund comes back once the earlier home has been disposed of in time.

Joint purchases

When co-buyers have different profiles, IRAS applies whichever of their rates is highest, to the entire price. A citizen buying a second home with a foreign spouse, for instance, does not get a blended rate.

When the duty must be paid

IRAS gives 14 days from signing in Singapore to pay both duties. If the document is signed overseas, the deadline is 30 days from the date it is received in Singapore. For a new launch, the dutiable document is usually the exercised option or the sale and purchase agreement, so the clock starts early in the process, long before you collect keys. Late payment brings penalties, so it is worth setting the cash aside before booking.

You may use CPF savings for stamp duty in some cases, but the duty is still due on time; any CPF reimbursement follows its own process. Plan for cash first and treat any reimbursement as a later step.

A worked example, using an illustrative figure

Take an illustrative purchase price of $1,000,000 for a first home bought by a Singapore citizen. These figures are illustrative only; enter your own price in the calculator.

• 1% on $180,000 comes to $1,800.
• 2% on the next $180,000 comes to $3,600.
• 3% on the remaining $640,000 comes to $19,200.

BSD totals $24,600. As a first home for a citizen, there is no ABSD.

Now change one fact: the same buyer already owns a home. BSD stays at $24,600, and ABSD at 20% adds $200,000, bringing the duty to $224,600. For a PR's first purchase at the same illustrative figure, the 5% rate adds $50,000.

That swing is why buyers who own property often sell before buying, or time the purchase so that they qualify for the refund route above.

Points worth checking before you book

• **Count every name on the purchase.** ABSD looks at all buyers, including a spouse who holds property alone.
• **Check how part-shares are counted.** A partial interest in a home can still count; the IRAS page explains how.
• **Know which document is dutiable.** For a new launch, ask the developer's lawyers which document and date start the 14-day window.
• **Keep the cash ready.** The duty falls due shortly after you sign, while CPF and loan money arrive later.

Calculators and related reading

The private home stamp duty calculator applies these bands and ABSD rates to a price you enter. For executive condominiums, use the EC stamp duty calculator. The loan limits guide covers how much you can borrow, and the new launch purchase guide shows where the duty falls in the booking timeline.

If you are comparing homes, the residential directory lists every private home in the guide, from first homes on the city fringe such as Faber Residence to larger family layouts like Lentor Gardens Residences.

Sources and date checked

Figures checked on 12 November 2026 against these primary sources:

• IRAS: Buyer's Stamp Duty (BSD)), page last updated 9 October 2026
• IRAS: Additional Buyer's Stamp Duty (ABSD)), page last updated 27 August 2026

Rates can change at short notice. Confirm them on the IRAS pages, or with your lawyer, on the day you commit.

Last updated 13 November 2026