Rates and thresholds change. The current figures are kept in one place: the Singapore property rules reference.
How do the BSD tiers work?
Each rate applies only to the slice of the price that falls inside its band, in the same way income tax bands work. You do not pay 4% on the whole price of a $1,500,000 home. You pay 1% on the first slice, 2% on the second, and so on up the table. IRAS rounds BSD down to the nearest dollar, with a minimum duty of $1.
| Slice of the price | Rate | Duty on that slice |
|---|---|---|
| First $180,000 | 1% | $1,800 |
| Next $180,000 | 2% | $3,600 |
| Next $640,000 | 3% | $19,200 |
| Next $500,000 | 4% | $20,000 |
| Next $1,500,000 | 5% | $75,000 |
| Above $3,000,000 | 6% | 6% of the excess |
What does BSD come to at common prices?
Add up the slices that your price reaches. The examples below are arithmetic from the IRAS table, not quotes for a particular property, and they exclude any Additional Buyer's Stamp Duty.
| Purchase price | Working | BSD payable |
|---|---|---|
| $600,000 | $1,800 + $3,600 + $7,200 (3% of the last $240,000) | $12,600 |
| $1,000,000 | $1,800 + $3,600 + $19,200 | $24,600 |
| $1,500,000 | $1,800 + $3,600 + $19,200 + $20,000 | $44,600 |
| $2,000,000 | $44,600 + $25,000 (5% of the next $500,000) | $69,600 |
| $3,500,000 | $44,600 + $75,000 + $30,000 (6% of the last $500,000) | $149,600 |
Who pays BSD, and does it apply to HDB flats?
Yes, HDB resale buyers pay it. IRAS states that BSD is payable on all acquisitions of immovable property in Singapore and does not depend on the buyer's nationality or on how many properties the buyer owns. Foreigners and Singapore citizens therefore use the same BSD table. Additional Buyer's Stamp Duty (ABSD) is a separate duty charged on top, depending on who you are and how many properties you own. See the ABSD guide for that layer.
BSD is worked out on the price stated in the document or the market value of the property, whichever is higher. If you pay cash over valuation, the price in the document is the higher figure, so BSD is charged on the full price you agreed.
When is it paid, and can CPF cover it?
IRAS asks that a document be stamped before it is signed. If you stamp it after signing, no penalty applies if you do so within 14 days of signing in Singapore, or within 30 days of receiving the document if it was signed overseas. In a purchase your lawyer normally handles the stamping. CPF Board lists stamp fees among the costs that CPF Ordinary Account savings can be used for, and says CPF used for stamp duty and legal fees is not counted in the CPF housing limit.
Sources and references
Official sources, checked on 3 November 2026.
- IRAS, Buyer's Stamp Duty (BSD), rates and computation (page updated 9 October 2026)
- IRAS, When to pay stamp duty (page updated 2 November 2026)
- CPF Board, Using your CPF to buy a property under the Housing Scheme
Frequently asked questions
Is BSD charged on the price or the valuation?
On whichever is higher. IRAS computes BSD on the purchase price stated in the document or the market value of the property, whichever is the higher amount.
Do HDB resale buyers pay BSD?
Yes. IRAS says BSD is payable on the acquisition of any immovable property in Singapore, including an HDB flat.
Is BSD the same for foreigners and Singapore citizens?
The BSD rates are the same. IRAS says BSD does not depend on the buyer's nationality or on the number of properties owned. ABSD is the duty that differs by buyer profile.
What is the BSD on a $1,500,000 home?
$44,600 at the residential rates that apply to purchases on or after 15 February 2023, before any ABSD.
How long do I have to stamp the document?
Within 14 days after signing if signed in Singapore, or within 30 days after receiving it in Singapore if signed overseas, to avoid a penalty. Ideally it is stamped before signing.
Want the full stamp duty bill for a specific purchase?
Winfred can walk you through BSD, any ABSD and the cash and CPF split for the property you have in mind, so the numbers are clear before you commit.
Book a free 30 minute strategy call WhatsApp WinfredWinfred Quek is an Associate Marketing Consultant at Crestbrick Pte Ltd (CEA Licence No. L3010886H). CEA R073319H. This page is for general information only and does not constitute financial, investment, or legal advice. Verify current figures with IRAS, HDB, CPF Board or MAS before making any decision.