Stamp Duty Calculator

What stamp duty costs when you buy

Every property purchase in Singapore attracts Buyer's Stamp Duty, and residential purchases may attract Additional Buyer's Stamp Duty on top of it. Both are charged on the higher of the purchase price and the market value, so a below-market family transfer does not reduce the duty.

Buyer's Stamp Duty is charged in slices. The rates that have applied since 15 February 2023 start at 1% on the first SGD 180,000 and climb through 2%, 3%, 4% and 5% to a top rate of 6% on the balance of a residential property. Non-residential property follows the same slices but stops at 5%. The duty is rounded down to the dollar and is never less than SGD 1.

How the two duties stack

1. Work out Buyer's Stamp Duty slice by slice on the higher of price and market value.
2. Establish your buyer profile on the date of purchase: whether you are an individual or an entity, your residency status, and how many residential properties you already own in whole or in part.
3. Apply the ABSD rate for that profile to the whole value of the property — not to a slice of it.
4. Add the two together. That is the duty payable on the purchase.

ABSD rates have applied since 27 April 2023. A Singapore Citizen pays nothing on a first residential property, 20% on a second and 30% on a third or later. A Permanent Resident pays 5% on a first, 30% on a second and 35% on a third or later. A foreigner pays 60% on any residential property, and an entity or a trustee pays 65%.

The thing that catches people out: the property count

ABSD is decided by how many residential properties you own, and any interest counts as a whole property. A ten per cent share inherited from a relative counts the same as a house owned outright. Owning one flat jointly with a spouse and a share of another with a sibling means the next purchase is a third property.

The count also runs from the date the agreement is accepted, not from completion. A property you have contracted to buy is already in your count; a property you have contracted to sell drops out of it once the buyer exercises the option. Where two buyers with different profiles buy together, the highest applicable rate applies to the entire value — the rate is not blended.

Selling, and why the holding period matters

Seller's Stamp Duty is charged when residential property is sold inside the holding period. For property bought on or after 4 July 2025 the holding period is four years: 16% if sold within the first year, 12% in the second, 8% in the third and 4% in the fourth. Sell after four years and there is none.

Your own figure may differ from this calculator for reasons that are all about eligibility rather than arithmetic. There are reliefs for married couples buying a matrimonial home, a refund route for single Singapore Citizens aged 55 and above buying a second property, remission where you acquire a further interest in something you already part-own, and separate treatment for housing developers. None of those are applied here.

Common questions

Is stamp duty charged on the price or the valuation? On whichever is higher. IRAS looks at both, so agreeing a low price on paper does not lower the duty.

Can I use CPF to pay stamp duty? Stamp duty is payable in cash first. Reimbursement from CPF savings may be possible afterwards depending on the property and the scheme, so plan the cash flow on the basis that you pay it up front.

Do I pay ABSD if I am selling my only home to buy another? If you have already contracted to sell before you exercise the option on the new place, the old one is out of your count. If you have not, the new purchase is a second property and ABSD applies, with a refund possible later if you sell within the qualifying window.

What about a property overseas? Residential property outside Singapore is excluded from the count entirely.

BSD, ABSD and SSD rates are set by IRAS and change when cooling measures are announced, sometimes overnight. Check the current tables with IRAS before you sign anything.