Work out all three stamp duties. Buyer's Stamp Duty: 1% to 6%. Additional Buyer's Stamp Duty: 0% for a citizen's first home, up to 65% for a company. Seller's Stamp Duty: up to 16% if you sell within a year. This calculator also takes into account joint purchases and the special rates a few foreign nationals qualify for under trade agreements. See how the number is built, not just the final total.
Duty is calculated based on whichever is higher: your purchase price or the market value. Enter that figure.
Your purchase price is split across the bands below, and each one is taxed at its own rate. Bands above your purchase price are greyed out.
| Value band | Rate | Taxed slice | Duty |
|---|
Buyer's Stamp Duty (BSD) is the base tax every buyer pays, which rises from 1% to 6% on residential property as the purchase price increases.
On top of BSD, you may also need to pay Additional Buyer's Stamp Duty (ABSD). The rate depends on whether you're a citizen, PR or foreigner and how many homes you already own — 0% for a citizen's first home, 60% for foreigners, 65% for companies.
Seller's Stamp Duty (SSD) applies when you sell a residential property. It taxes sellers who resell their property within the SSD window — four years for property bought on or after 4 July 2025, and the rate is highest — 16% — if you sell within the first year.
Duty is based on whichever is higher: the purchase or selling price, or the market value. Selling or buying at a lower price than market value doesn't reduce the duty that has to be paid.
Buying jointly with someone else? The higher of your two rates applies to the entire purchase price, no matter how much each of you owns — a common surprise for citizen and PR couples.
Married couples with at least one Singapore Citizen can claim the ABSD back on their second property, as long as their first home is sold within six months, per IRAS conditions.
Nationals of five countries can get citizen rates — the US, Iceland, Liechtenstein, Norway and Switzerland — under free trade agreements, but they have to apply for it.
All three duties are due 14 days after the OTP is exercised. BSD and ABSD can be paid with CPF — SSD must be cash.
Restructuring ownership through decoupling first can mean your next purchase isn't taxed as a second property. Our decoupling calculator works out the cost.
Buying a new launch? You pay stamp duty within 14 days of signing the Sale & Purchase Agreement. Check our progressive payment calculator or affordability calculator for more details.
For residential property: 1% on the first $180,000, 2% on the next $180,000, 3% on the next $640,000, 4% on the next $500,000, 5% on the next $1,500,000, and 6% above $3,000,000. Non-residential property follows the same rates up to 4%, then 5% above $1,500,000. This has applied since 15 February 2023.
Singapore Citizens pay 0% on a first home, 20% on a second, and 30% on a third or later one. Permanent Residents pay 5%, then 30%, then 35%. Foreigners pay a flat 60%. Companies and other entities pay 65%. These rates have applied since 27 April 2023.
The highest rate among all the buyers applies to the whole price. So a citizen who owns nothing, buying with a permanent resident who owns one home, pays the permanent resident's 30% second-property rate on the full price. Married couples with at least one citizen may claim the ABSD back, if they meet the conditions.
The rules changed for homes bought on or after 4 July 2025: the SSD window went from three years to four, and every rate went up by four percentage points — 16%, 12%, 8%, 4% by year of sale. Older purchases (11 March 2017 to 3 July 2025) keep the previous three-year schedule of 12%, 8%, 4%. There's no transition period — it depends on when you bought the property.
Yes, for residential property, though most buyers pay stamp duty in cash first, then claim it back from their CPF Ordinary Account afterwards. Seller's Stamp Duty is different. It must be paid in cash, within 14 days of the OTP being exercised when you sell.
Some do. Nationals of the US, and nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, can apply for citizen treatment under free trade agreements — but it's not automatic, you apply for it at stamping.
A calculator gives you the total; it can't tell you what to do with it. If you want to work through what that total means for your own situation — budget, ABSD position, timing an HDB sale, or comparing launches against resale options — you can request a one-to-one consultation.
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