Buyer’s Stamp Duty is a tax that every property buyer in Singapore pays, calculated on a progressive rate applied to your purchase price or market valuation, whichever is higher.
On top of BSD, some buyers also pay Additional Buyer’s Stamp Duty (ABSD), a surcharge that depends on your residency status and how many properties you currently own. Enter your details in the calculator below to get your figures instantly. The sections below explain what each input field means and how to read your results.
How to Use This Calculator
The calculator walks you through four steps. Here is exactly what to enter at each stage.
Step 1: Select your buyer’s profile
Choose between Single Applicant, Joint (Married), or Joint (Non-Married). For joint purchases, the form expands to collect residency and property details for both applicants.
More importantly, whether joint buyers are married or not changes how ABSD is assessed under IRAS rules — the two scenarios are calculated differently.
Step 2: Enter your residency status
Select Singaporean, Permanent Resident, or Foreigner. For joint applications, enter the residency status of both the main applicant and the joint applicant separately.
Residency status is one of the two inputs that determines your ABSD rate, so selecting the correct category for each applicant is essential for an accurate result.
Step 3: Enter your existing properties
Select the number of residential properties you currently own in Singapore: 0, 1, or 2. This is the second input that drives your ABSD calculation.
A Singaporean buying their first property pays 0% ABSD. The same buyer purchasing a second property is subject to a 20% surcharge on the full purchase price. If you are in the middle of selling an existing property, count it as still owned until the sale is legally completed.
Step 4: Enter your property value and type
Enter the purchase price of the property. If the property has been independently valued and the valuation is higher than the agreed purchase price, use the higher figure — IRAS calculates stamp duty on whichever amount is greater.
Then select your property type: Private, HDB, EC, or Commercial. The calculator is designed for residential purchases; the commercial option is included for completeness.
Once all fields are filled in, the summary panel on the right updates in real time with your stamp duty figures. On mobile, your results appear in a panel below the input fields.
Rates in this calculator are updated to reflect current IRAS guidelines.
How to Read Your Stamp Duty Results
The summary panel shows four figures. Here is what each one means.
Total Stamp Duty Payable
This is the combined BSD and ABSD amount. It is the total amount payable to IRAS and the figure to factor into your upfront cash planning alongside your downpayment. This is the number to bring to any conversation about how much cash you need on hand before exercising your Option to Purchase.
Buyer’s Stamp Duty (BSD)
This is the progressive property tax component, calculated across the purchase price in tiers. Every buyer pays BSD regardless of residency status or how many properties they own. The calculator applies the rate tiers to your purchase price automatically — you do not need to compute them manually.
Additional Buyer’s Stamp Duty (ABSD)
This is the surcharge applied on top of BSD. If your profile does not attract ABSD, this field shows $0. A $0 result does not mean ABSD has been waived — it means it does not apply to your specific buyer profile based on the inputs you entered.
ABSD Rate
This is the percentage applied to your full purchase price to derive the ABSD amount. For Joint (Married) purchases, the rate shown reflects the higher applicable rate between the two applicants. For Joint (Non-Married) purchases, each applicant is assessed individually based on their proportionate share of the property.
In certain buyer combinations, this individual assessment results in a lower total ABSD than the married joint purchase calculation would produce. If you are buying jointly with a non-married partner and one of you already owns a property, how you structure the purchase can affect the total stamp duty payable. This is worth raising with a mortgage advisor before you commit to any documents.
What is Buyer’s Stamp Duty (BSD)?
Buyer’s Stamp Duty (BSD) is payable on every property purchase in Singapore, whether residential or non-residential. It is calculated on a progressive tier basis — higher portions of the purchase price are taxed at higher rates. The applicable figure is the purchase price or market valuation, whichever is higher.
The table below shows the current residential BSD rates. The calculator applies these tiers automatically.
| Purchase Price or Market Value | BSD Rate |
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| Next $1,500,000 | 5% |
| Remaining amount | 6% |
Source: Inland Revenue Authority of Singapore (IRAS). Verify current rates at iras.gov.sg before transacting.
On a $1,000,000 private property, for example, BSD works out to $24,600: 1% on the first $180,000 ($1,800), 2% on the next $180,000 ($3,600), and 3% on the remaining $640,000 ($19,200). The calculator runs this computation for you based on the property value you enter.
What is Additional Buyer’s Stamp Duty (ABSD)?
Additional Buyer’s Stamp Duty (ABSD) is a surcharge introduced to moderate residential property demand in Singapore. It applies on top of BSD and is calculated on the purchase price or market valuation, whichever is higher. The ABSD rate you pay depends on two factors: your residency status and the number of residential properties you currently own in Singapore.
ABSD Rates by Buyer Profile
| Buyer Profile | 1st Residential Property | 2nd Residential Property | 3rd and Subsequent |
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
Source: IRAS. Rates effective from 27 April 2023. Verify current rates at iras.gov.sg before transacting.
ABSD for Joint Applications
How ABSD is assessed depends on whether the joint buyers are married to each other.
For a Joint (Married) purchase, IRAS applies the higher of the two applicable ABSD rates to the full purchase price. A Singapore Citizen and a Permanent Resident buying together as a married couple would be assessed at the PR’s applicable rate, not the Singaporean’s. If neither has an existing property, the Singaporean’s rate is 0% but the PR’s rate is 5%, so 5% applies to the full purchase price.
For a Joint (Non-Married) purchase, each buyer is assessed individually on their share of the property. If one buyer has a lower ABSD exposure than the other, the total combined ABSD can be lower than it would be under the married joint purchase calculation. Some buyers consider this when deciding how to structure their purchase before signing. If you are buying jointly with a non-married partner and want to understand how your individual profiles interact, a mortgage advisor can walk through the numbers with you before you exercise your Option to Purchase.
ABSD Remissions
Married Singapore Citizen couples purchasing their first residential property together may be eligible for ABSD remission, subject to conditions set by IRAS. The calculator will show an ABSD figure for this profile — remission is not automatic and must be applied for separately via IRAS after the transaction. If you think you may qualify, check the current eligibility conditions on iras.gov.sg and speak to a mortgage advisor about how to factor the remission into your purchase plan.
When and How to Pay Stamp Duty in Singapore
When must stamp duty be paid?
BSD and ABSD must be paid to IRAS within 14 days of signing the Sale and Purchase Agreement. If your transaction uses an Option to Purchase, the 14-day deadline runs from the date you exercise the OTP, not from the date it was granted. Late payment attracts penalties under the Stamp Duties Act. Factor your stamp duty timeline into your planning before you sign any binding documents.
Can stamp duty be paid using CPF?
BSD can be paid using funds from your CPF Ordinary Account, subject to CPF Board rules. ABSD, however, must be paid entirely in cash — CPF cannot be used for any portion of it.
This distinction catches many buyers off guard. A buyer with a significant ABSD liability needs to have the full ABSD amount available in cash, separate from the minimum 5% cash component required for a bank loan downpayment. Knowing your total stamp duty figure before you make an offer gives you a clear picture of how much cash you need to have ready.
Both BSD and ABSD are paid via the IRAS e-Stamping Portal.
What to Do Once You Have Your Stamp Duty Figure
Knowing your total stamp duty changes two things: the cash you need to set aside before exercising your OTP, and the loan amount you should be applying for. If you have ABSD exposure, the full ABSD amount must be paid in cash and cannot come from your CPF or loan proceeds, so plan for it separately.
For buyers with an ABSD liability, the structure of your purchase matters alongside the rate itself. Whether you buy jointly or as a sole owner, and how you time your transaction relative to any property you currently hold, can affect the total amount payable. A mortgage advisor can help you review your options before you commit.
Speak to a Redbrick mortgage advisor to plan your purchase structure
Frequently Asked Questions (FAQ)
Do I need to pay both BSD and ABSD?
BSD is payable by all property buyers in Singapore, with no exemptions based on nationality or how many properties you own.
ABSD applies only in specific situations: Permanent Residents buying any residential property, foreigners buying any residential property, and Singapore Citizens buying a second or subsequent residential property.
Both taxes are calculated on the same value (the purchase price or market valuation, whichever is higher) and paid together to IRAS via the e-Stamping portal.
Can a married couple avoid ABSD if one spouse has no existing properties?
For a joint purchase, IRAS applies the higher of the two applicable ABSD rates to the full purchase price. If one spouse already owns a property and the other does not, the rate applicable to the spouse with the property still applies to the whole amount.
Purchasing the property solely in the name of the spouse with no existing properties avoids ABSD on the purchase, but removes the other spouse from the title entirely. This is a structuring decision best discussed with a mortgage advisor before you sign anything.
When do I need to pay stamp duty?
Stamp duty must be paid within 14 days of signing the Sale and Purchase Agreement, or within 14 days of exercising the Option to Purchase. Late payment attracts penalties under the Stamp Duties Act. Payment is made through the IRAS e-Stamping portal. Have your stamp duty funds ready before you commit to any property transaction.
Does ABSD apply to HDB flats?
Yes. ABSD is determined by your buyer profile, not by the type of property you are purchasing. A Singapore Citizen buying an HDB flat as their first residential property pays 0% ABSD. A Permanent Resident buying an HDB flat as a first property pays 5% ABSD.
Speak to a Mortgage Advisor Before You Commit
Stamp duty is a fixed cost once you sign. What is not fixed is how you structure the purchase before that point. The timing of your transaction relative to an existing property sale, whether you buy as a sole owner or jointly, and whether an ABSD remission applies to your situation are all decisions that affect the total stamp duty you pay.
Redbrick mortgage advisors work with buyers at every stage of the process, from first-time buyers calculating their total upfront costs to upgraders managing ABSD exposure on a second property.
Speak to a Redbrick mortgage advisor
Disclaimer: The results provided by the calculator(s) assume the accuracy of the user’s inputs and are based on corresponding rules and regulations as set out by the relevant local authorities such as Inland Revenue Authority of Singapore (IRAS) or Monetary Authority of Singapore (MAS). Any person acting upon or in reliance of this information does so entirely at their own risk. No warranty whatsoever is given and no liability is accepted by the company behind this calculator for any loss arising directly or indirectly as a result of any action or omission made in reliance of any information presented herein at any time. Every effort has been made to ensure that the information provided is accurate. You must not rely on this information to make a financial or investment decision. Before making any decision, we recommend you consult a professional advisor to take into account your particular objectives.