Reference · Singapore Property
Singapore Property Data & Statistics 2026
All current rates in one place: ABSD, BSD, SSD, TDSR, LTV, property tax, CPF, HDB MOP, and EC rules. Updated May 2026.
Compiled by Winfred Quek · CEA R073319H · Crestbrick Pte Ltd
1. ABSD Rates 2026
Additional Buyer's Stamp Duty flat rate on the full purchase price, payable within 14 days of OTP exercise.
| Buyer Profile | 1st Property | 2nd Property | 3rd+ Property |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner (general) | 60% | 60% | 60% |
| FTA nationals (US, CH, NO, IS, LI) | 0% | 20% | 30% |
| Entity (company, LLP, trust) | 65% | 65% | 65% |
| Housing Developer (with remission) | 5% (+ 5%/pa if unsold) |
Source: IRAS Additional Buyer's Stamp Duty. Rates unchanged since April 2023.
Note: FTA nationals = US citizens, Swiss nationals, Norwegians, Icelanders, Liechtensteiners (personal name purchase only). Living trust surcharge: 65% upfront, refundable to individual rate for named beneficiaries.
2. Buyer's Stamp Duty (BSD) Tiers 2026
BSD applies to all buyers on every residential and commercial property purchase. Progressive brackets applied on the higher of purchase price or market value.
| Purchase Price Tier | BSD Rate | BSD Payable on This Tier |
|---|---|---|
| First $180,000 | 1% | $1,800 |
| Next $180,000 ($180,001 to $360,000) | 2% | $3,600 |
| Next $640,000 ($360,001 to $1,000,000) | 3% | $19,200 |
| Next $500,000 ($1,000,001 to $1,500,000) | 4% | $20,000 |
| Next $1,500,000 ($1,500,001 to $3,000,000) | 5% | $75,000 |
| Above $3,000,000 | 6% | 6% on remainder |
| Purchase Price | Total BSD |
|---|---|
| $500,000 | $9,600 |
| $1,000,000 | $24,600 |
| $1,500,000 | $44,600 |
| $2,000,000 | $69,600 |
| $3,000,000 | $119,600 |
| $5,000,000 | $239,600 |
Source: IRAS Buyer's Stamp Duty. Top tier (6%) introduced February 2023.
3. Seller's Stamp Duty (SSD) Rates 2026
SSD applies when residential property is sold within 3 years of purchase. Clock starts at OTP exercise date not TOP.
| Holding Period | SSD Rate | Example: $1.5M Property |
|---|---|---|
| Sold within Year 1 (0 to 12 months) | 12% | $180,000 |
| Sold within Year 2 (12 to 24 months) | 8% | $120,000 |
| Sold within Year 3 (24 to 36 months) | 4% | $60,000 |
| Sold after 3 years (36+ months) | 0% | $0 |
Source: IRAS Seller's Stamp Duty. SSD calculated on higher of sale price or market value. Applies to residential property only. HDB flats subject to separate MOP restrictions (not SSD) on resale.
4. TDSR, MSR & LTV Limits 2026
MAS mandated lending constraints applicable to all Singapore bank and HDB loans for residential property.
| Rule | Limit | Applies To | Stress Test Rate |
|---|---|---|---|
| TDSR (Total Debt Servicing Ratio) | 55% of gross monthly income | All property loans from financial institutions | 4% p.a. |
| MSR (Mortgage Servicing Ratio) | 30% of gross monthly income | HDB flats and Executive Condominiums only | 4% p.a. |
| LTV Scenario | Max Loan to Value | Min Cash Down | Min Cash + CPF Down |
|---|---|---|---|
| First property loan (no other outstanding loans) | 75% | 5% | 25% |
| Second property loan (one outstanding) | 45% | 25% | 55% |
| Third+ property loan (two or more outstanding) | 35% | 25% | 65% |
| HDB concessionary loan (first time, BTO/resale) | 80% | 0% cash (CPF only) | 20% |
Source: MAS Property Loan Rules. Maximum tenure: 30 years (private), 25 years (HDB). Age cap: loan cannot extend past age 65 for HDB; 65 to 75 for private (bank dependent). Foreign income haircut: 30%.
Note: Figures above apply where loan tenure is 30 years or less and loan tenure plus the borrower's age at the end of the loan does not exceed 65. Where either condition is not met, Max LTV drops further: 55% for a 1st property loan, 25% for a 2nd (1 outstanding), 15% for a 3rd+ (2+ outstanding).
5. Property Tax Rates 2026
Annual property tax based on Annual Value (AV) IRAS's estimate of annual market rental. Owner occupier rates are lower than non-owner-occupier rates.
| Annual Value (AV) Tier | Owner Occupier Rate |
|---|---|
| First $12,000 | 0% |
| Next $28,000 ($12,001 to $40,000) | 4% |
| Next $10,000 ($40,001 to $50,000) | 6% |
| Next $25,000 ($50,001 to $75,000) | 10% |
| Next $10,000 ($75,001 to $85,000) | 14% |
| Next $15,000 ($85,001 to $100,000) | 20% |
| Next $40,000 ($100,001 to $140,000) | 26% |
| Above $140,000 | 32% |
| Annual Value (AV) Tier | Non-Owner-Occupier Rate |
|---|---|
| First $30,000 | 12% |
| Next $15,000 ($30,001 to $45,000) | 20% |
| Next $15,000 ($45,001 to $60,000) | 28% |
| Above $60,000 | 36% |
Source: IRAS Property Tax. Non-owner-occupier property is progressive from 12% to 36% of AV, revised effective January 2024. AV is set by IRAS based on comparable market rents not the actual rent received. Property tax is payable annually by 31 January.
Illustrative: A condo with AV of $36,000 (owner occupier) pays: first $12,000 × 0% + next $24,000 × 4% = $960/year. Same condo as investment (non-OO) pays $30,000 × 12% + $6,000 × 20% = $4,800/year.
6. CPF Housing Rules 2026
Key CPF parameters governing property purchase, monthly servicing, and sale proceeds.
| CPF Parameter | Rate / Limit | Notes |
|---|---|---|
| OA Interest Rate | 2.5% p.a. | Minimum floor rate, set by CPF Board. Extra 1% on first $60,000 combined balances (capped $20,000 from OA). |
| Accrued Interest on Property Withdrawal | 2.5% p.a. compounding | Must be refunded to OA upon sale (principal + accrued interest). Cannot be used to offset next purchase without refund first. |
| CPF Usage Limit Leasehold ≥ 95 years cover | No cap (up to valuation) | Remaining lease must cover youngest buyer to age 95. |
| CPF Usage Limit Leasehold < 95 years cover | Pro rated cap applies | CPF usage capped proportional to remaining lease over buyer's expected lifespan. |
| Full Retirement Sum (FRS) 2026 | $220,400 | Must be set aside in RA before using CPF for additional property if aged 55+. |
| Basic Retirement Sum (BRS) 2026 | $110,200 | Minimum RA set aside if property pledged as retirement security. |
| Enhanced Retirement Sum (ERS) 2026 | $440,800 | Maximum voluntary top up to RA for higher CPF LIFE payouts. |
Source: CPF Board Housing Schemes. Retirement sums increase by approximately 3 to 4% annually. Check CPF Board website for current year amounts.
7. HDB MOP Rules 2026
Minimum Occupation Period rules governing when HDB flat owners can sell, rent, or buy other properties.
| Rule | Period / Requirement | Details |
|---|---|---|
| Standard MOP (BTO & Resale) | 5 years | From key collection date (BTO) or legal completion (resale). No open market sale during MOP. |
| PLH (Prime Location Housing) MOP | 10 years | Applies to BTO flats in designated prime areas. Stricter resale conditions after MOP. |
| Whole flat rental | After MOP (5 years) | SC owners may rent entire flat with HDB approval. PR rules are more restrictive. |
| Room rental | Any time (with HDB approval) | Up to 6 occupants total (including owners). Foreigner tenants require additional clearance in some cases. |
| Private property purchase during MOP | Not allowed | HDB owners cannot own private residential property during MOP. |
| Private property purchase after MOP | Allowed (with ABSD) | SC pays 20% ABSD on condo (second property). LTV 45% if HDB loan outstanding (25% for longer tenure/older borrowers). |
| 15 month HDB resale wait (for private property owners) | Removed 28 Jul 2026 | No wait for cash/bank loan resale purchases since 28 Jul 2026 (HDB loan buyers still face a 30 month wait). BTO applications not affected. |
| HDB Resale Levy | $15,000 to $55,000 | Payable when buying second subsidised flat. Amount depends on flat type sold. |
Source: HDB Eligibility Conditions. MOP rules apply from the date shown on the Temporary Occupation Permit (BTO) or completion date (resale), not the OTP signing date.
8. Executive Condominium (EC) Income Ceiling & Rules 2026
EC eligibility, income limits, and privatisation timeline.
| EC Rule | Limit / Requirement | Notes |
|---|---|---|
| Household Income Ceiling | $16,000 / month gross | Combined gross monthly income of all listed applicants and essential occupiers. Raised from $14,000 in 2024. |
| Citizenship Requirement | At least one SC applicant | PRs can apply with an SC spouse. All-PR household cannot buy new EC. |
| Family Nucleus | Required | Married/fiancé couple, parent child, multi gen family, or orphaned siblings. |
| First Timer Requirement | At least one first timer | Second timers may apply under second timer scheme with resale levy. |
| MOP | 5 years | Same as HDB. No open market resale within 5 years. |
| Resale to PRs allowed | After 5 years (MOP) | SC and PR buyers eligible after MOP on open market. |
| Full privatisation (foreigners allowed) | After 10 years | EC treated identically to private condo after 10 year mark. ABSD applies to foreign buyers at their applicable rate. This is the rule for every EC on the market or already in the pipeline today. |
| MOP and privatisation, EC land tendered from 8 May 2026 | 10 years MOP, 15 years full privatisation | MND doubled the MOP and pushed full privatisation out by 5 more years for EC Government Land Sale sites with a tender closing date on or after 8 May 2026. No EC on sale in 2026 falls under this yet; expect it in launches from around 2029 onward. |
| Payment Scheme, EC land tendered from 8 May 2026 | Normal Payment Scheme (NPS) only, no DPS | MND removed the Deferred Payment Scheme for the same tender dated cohort as the MOP change above. Every EC on the market or already in the pipeline today was tendered earlier and can still be offered on DPS by the developer; payments from construction milestones apply only to the new tender dated cohort. |
Source: HDB EC Eligibility; URA EC Privatisation; MND, Strengthening the Executive Condominium Housing Scheme and Supporting First Time Home Buyers (8 May 2026). Income ceiling effective from September 2024 launch onwards.
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