BSD and ABSD Singapore (2026): Rates, Deadlines and Cash Planning

For a S$1.5 million residential purchase at market value, BSD is S$44,600. A Singapore Citizen buying a second residential property also incurs S$300,000 ABSD before relief. Budget S$344,600 in duties and check when that money must be available.

Use the BSD and ABSD calculator for your scenario. Duties use the higher of purchase price and market value; financing uses a different valuation basis.

Residential BSD tiers

The residential tiers apply to acquisitions from 15 February 2023. Each rate applies only to that slice. Sum the tier amounts, then round BSD down to whole dollars, subject to a S$1 minimum. IRAS: residential Buyer’s Stamp Duty.

ABSD for individuals

These rates apply to acquisitions on or after 27 April 2023. IRAS: Additional Buyer’s Stamp Duty.

Two reproducible examples

S$800,000, Citizen’s first home: S$1,800 + S$3,600 + S$13,200 = S$18,600 BSD; no ABSD.

S$1.5 million, Citizen’s second home: S$1,800 + S$3,600 + S$19,200 + S$20,000 = S$44,600 BSD. Add 20% × S$1.5 million = S$300,000 ABSD. Neither figure includes downpayment, legal fees or renovation.

When cash is needed

Do not wait until completion to arrange stamp duty. Documents executed in Singapore generally must be stamped within 14 days after execution to avoid a penalty; for documents executed overseas, the general deadline is 30 days after receipt in Singapore. Electronic documents have specific execution rules. Confirm the relevant date with your conveyancer. IRAS: document execution and stamping deadlines.

Eligible CPF savings can fund BSD, ABSD and certain legal fees. Generally, pay stamp duty in cash first and arrange CPF reimbursement when a CPF charge can be lodged. The reimbursement date may be later than the duty deadline. Do not count a future CPF reimbursement as cash already available. CPF: eligible property fees and reimbursement timing.

Joint buyers, ownership counts and remissions

For a joint purchase, the highest applicable buyer profile generally determines ABSD on the entire property value; it is not averaged across ownership shares. Partial or joint residential ownership can count as a property. Determine each buyer’s Singapore residential-property count at acquisition. IRAS: Additional Buyer’s Stamp Duty.

Qualifying married couples with at least one Singapore Citizen spouse can receive remission on a joint first-home purchase, or a refund on a replacement home if all conditions are met. For a completed replacement property, the usual sale deadline is six months after purchase; for an uncompleted one, it is six months after the earlier TOP or CSC. The refund application has its own deadline, normally six months after the first home’s sale. An expected refund does not remove the initial funding requirement. IRAS: ABSD remission for married couples.

Free-trade-agreement relief, living trusts, transfers of partial interests and housing developers require separate treatment. The calculator shows ordinary rates before relief. Entities generally face 65%; the housing-developer framework is separate.

Holding longer does not guarantee recovery

A longer holding period spreads entry costs over more years, but does not ensure appreciation or a profitable sale. Include mortgage interest, maintenance, selling costs and opportunity cost. Seller’s Stamp Duty is separate: for residential property acquired on or after 4 July 2025, the SSD window extends to four years, with 16%, 12%, 8% and 4% bands. Older acquisitions follow their applicable schedule. IRAS: stamp-duty rates, including SSD and mortgage duty.

Last updated: 14 Sep 2026 · Editorial Policy · Advertising Disclosure · Corrections