Guide · 2026
Stamp duty calculator Singapore 2026: BSD and ABSD worked examples
By Winfred Quek · 10-minute read · Last reviewed May 2026
Facts verified: May 2026 · Sources linked below
Key Takeaways
- • BSD is tiered (marginal), so each band of the price is taxed at its own rate. ABSD is flat: it applies to the whole purchase price at one rate.
- • BSD on a $1.5M home is $44,600; on $2M it is $69,600. These are the figures to memorise as anchor points.
- • ABSD often dwarfs BSD. A Singapore Citizen's 20% ABSD on a $1.5M second property is $300,000, against $44,600 BSD.
- • Both duties are cash outflows due within 14 days of the Option to Purchase. Banks do not finance stamp duty.
- • Stamp duty is computed on the higher of purchase price or market value, so a below-market deal does not cut your duty.
Stamp duty is the first hard number a Singapore buyer collides with, and it is the one most often guessed wrong. I have sat across the table from buyers who budgeted $20,000 for stamp duty and discovered they owed three times that. The arithmetic is not difficult. It is just done in two layers, and people forget the second one.
This is a working guide. I will set out the BSD tier scale, the ABSD profile table, and then run six worked examples from a $1M first home up to a $3M investment purchase. Read the examples, not just the tables, because the layering is where the surprises live.
How is Buyer's Stamp Duty calculated in Singapore?
According to IRAS, Buyer's Stamp Duty applies to every purchase of property in Singapore, residential or not, by every buyer regardless of nationality or count. It is a marginal, tiered tax, meaning each slice of the price is charged at its own rate, the same way income tax brackets work.
The 2026 residential BSD scale:
| Portion of purchase price | BSD rate | Duty on this band |
|---|---|---|
| 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 |
| Remaining amount | 6% | varies |
Residential BSD scale. Non-residential property uses a different upper-tier structure. Confirm with IRAS before stamping.
A useful shortcut: BSD on the first $1M of price is exactly $24,600. BSD on $1.5M is $44,600. BSD on $2M is $69,600. If you remember those three anchors, you can interpolate most purchases in your head.
Worked example 1 — BSD on a $1M property
Worked example 2 — BSD on a $1.5M property
Worked example 3 — BSD on a $2M property
How does ABSD stack on top of BSD?
Additional Buyer's Stamp Duty is the second layer, and unlike BSD it is not tiered. ABSD applies a single rate to the entire purchase price. The rate depends on two things: your residency profile and how many residential properties you already own (or will own) at the point of purchase.
According to IRAS, the 2026 ABSD rates are:
| Buyer profile | 1st property | 2nd property | 3rd+ property |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 30% |
| Foreigner | 60% | 60% | 60% |
| Entity / trustee | 65% on every purchase | ||
ABSD is charged on the full purchase price, not a marginal band. Nationals of certain Free Trade Agreement countries receive Citizen-equivalent rates.
Worked example 4 — Citizen buying a first home at $1.5M
A first-time citizen buyer pays BSD only. This is the cleanest case, and the one most buyers correctly anticipate.
Worked example 5 — Citizen buying a second property at $1.5M
This is where buyers are caught out. The ABSD on a second property is more than six times the BSD. A 20% rate on a seven-figure price is a six-figure cheque.
Worked example 6 — PR buying a first property at $2M
A Permanent Resident pays 5% ABSD even on a first home. Many PRs assume they get the citizen's 0%; they do not. On a $2M purchase that assumption costs $100,000.
Worked example 7 — Foreigner buying at $3M
For a foreign buyer with no FTA relief, the 60% ABSD nearly doubles the cost of the property. This is the single most decisive number in Singapore's cooling-measure framework.
When is stamp duty due, and how do you pay it?
Stamp duty is due within 14 days of signing the Option to Purchase or Sale and Purchase Agreement if the document is signed in Singapore, or within 30 days if signed overseas. Late stamping attracts a penalty.
Payment is made through the IRAS e-Stamping Portal. In practice, your conveyancing lawyer handles the stamping and pays on your behalf out of the funds you transfer to them. You do not interact with the portal directly for a purchase, but you must have the cash ready, because no part of stamp duty can be funded by a bank loan.
Stamp duty at a glance: full comparison table
| Price | BSD | ABSD (SC 1st) | ABSD (SC 2nd) | ABSD (Foreigner) |
|---|---|---|---|---|
| $1,000,000 | $24,600 | $0 | $200,000 | $600,000 |
| $1,500,000 | $44,600 | $0 | $300,000 | $900,000 |
| $2,000,000 | $69,600 | $0 | $400,000 | $1,200,000 |
| $3,000,000 | $119,600 | $0 | $600,000 | $1,800,000 |
ABSD figures are the duty payable in addition to BSD. Total stamp duty is BSD plus the applicable ABSD column.
Winfred's Take
The mistake I see most often is not in the BSD maths, which is mechanical, but in the property count that feeds ABSD. People forget an inherited share, a property held jointly with a parent, or an overseas property bought before they understood it counts. ABSD is decided by your worldwide residential count on the day you stamp. Before you look at a single listing, write down every property you have any legal interest in, anywhere. That list, not the price tag, decides whether your stamp duty is $44,600 or $344,600.
FREE · 30 MINUTES · NO COMMITMENT
Get your exact stamp duty figure before you commit
We work through your citizenship, your true property count, and your target price, then give you the precise BSD and ABSD you will owe, in writing. No guesswork at the closing table.
Winfred Quek · CEA R073319H · Crestbrick
Frequently asked questions
Can stamp duty be paid using CPF?
CPF cannot pay BSD or ABSD at the point of stamping; you must pay both in cash within 14 days. For HDB and qualifying purchases, CPF can later reimburse the BSD, but not the ABSD. You still need the cash up front.
Is stamp duty the same for HDB flats and private property?
The BSD scale and ABSD rates are identical for both. The duty is on the property, not the property type. An HDB resale flat at $700,000 attracts the same BSD as a condo at $700,000.
Do I pay ABSD if I am selling my only property and buying a replacement?
If you buy the replacement before selling the existing one, you pay the second-property ABSD upfront. Married couples with at least one Singapore Citizen can claim a remission of that ABSD if the first property is sold within the qualifying window. The cash still leaves your account first.
Does a below-market price reduce my stamp duty?
No. Stamp duty is computed on the higher of the price paid or the market value. A discounted purchase price does not cut your duty if IRAS values the property higher.
What happens if I stamp late?
Late stamping attracts a penalty on top of the duty owed. According to IRAS, the penalty escalates with the length of delay. Your lawyer normally stamps well within the window, but the obligation is yours.
Sources & References
Winfred Quek is an Associate Marketing Consultant at Crestbrick Pte Ltd (CEA Licence L31010886H), advising Singapore upgraders, investors, and family offices. CEA R073319H. The information on this page is general and does not constitute financial, investment, tax, or legal advice.