šøš¬ IRAS Singapore Residential Stamp Duty 2025
Singapore Stamp Duty Calculator (BSD & ABSD)
Calculate exact Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD) for Citizens, PRs, and Foreigners purchasing private condominiums, landed homes, or resale HDBs.
Property & Buyer Profile
S$
IRAS assesses stamp duty on the higher of the purchase price or market value. ABSD Rate: 0%
Singapore Citizens pay 0% ABSD on their 1st residential home.
Total Stamp Duty Payable (BSD + ABSD)
S$0
Effective Tax Rate: 0.0% ā¢ Total Cash & Duty: S$0
Buyer's Stamp Duty (BSD)
S$0
Additional BSD (ABSD)
S$0
Progressive BSD Tier Breakdown
First S$180,000 (1%) S$0
Next S$180,000 ($180k - $360k, 2%) S$0
Next S$640,000 ($360k - $1M, 3%) S$0
Next S$500,000 ($1M - $1.5M, 4%) S$0
Next S$1,500,000 ($1.5M - $3M, 5%) S$0
Portion Exceeding S$3,000,000 (6%) S$0
Total Stamp Duty Required Upfront S$0
šļø Singapore ABSD Rates (April 2023 / 2025 Rules)
The Singapore cooling measures set differentiated Additional Buyer's Stamp Duty (ABSD) to promote home ownership for citizens:
- Citizens (SC): 0% (1st home), 20% (2nd home), 30% (3rd+ home).
- PRs (SPR): 5% (1st home), 30% (2nd home), 35% (3rd+ home).
- Foreigners: 60% flat on any residential property.
- FTA Exception: Nationals of the USA, Iceland, Liechtenstein, Norway, and Switzerland enjoy identical treatment as Singapore Citizens (0% on 1st property).
ā±ļøļø Payment Timeline & CPF Usage
Stamp duties must be settled within strict statutory windows:
- Deadline: Within 14 days of executing the Sales and Purchase Agreement (S&P) or exercising the Option to Purchase (OTP).
- CPF Usage: CPF Ordinary Account (OA) savings can be used to reimburse BSD and ABSD, but buyers usually need cash initially if CPF cannot be disbursed in time.
š Official Singapore Statutory Comparative Matrix
| Statutory Heading / Component | Calculated Amount |
|---|---|
| Primary Settlement / Statutory Amount | S$0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.