Calculate BSD and ABSD for your property purchase based on your buyer profile and property count, for 2026.
Purchase price or market value, whichever is higher
This determines your ABSD rate
Property count affects ABSD for Citizens and PRs
ℹ️ BSD applies to every buyer. ABSD is an extra layer that depends on your citizenship/residency status and how many residential properties you already own.
📋 2026 Key Rates
BSD: 1%–6% (tiered) | ABSD: SC 0/20/30% | PR 5/30/35% | Foreigner 60% flat | Entity 65% flat | Due within 14 days of OTP/S&P signing
Total Stamp Duty Payable
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🏠 Property Price--
📄 Buyer's Stamp Duty (BSD)--
➕ Additional Buyer's Stamp Duty (ABSD)--
📊 Effective Rate (Total Duty ÷ Price)--
📊 BSD Tiered Breakdown
📊 Total Summary
Buyer Profile
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ABSD Rate Applied
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Buyer's Stamp Duty (BSD)
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Additional Buyer's Stamp Duty (ABSD)
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Total Stamp Duty Payable
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How Stamp Duty Works in Singapore
Buying property in Singapore comes with two separate stamp duties: Buyer's Stamp Duty (BSD), which every buyer pays, and Additional Buyer's Stamp Duty (ABSD), an extra layer that applies to specific buyer profiles — Permanent Residents buying their first home, Citizens buying a second or subsequent property, and all foreign buyers. Both are calculated on the purchase price or market value, whichever is higher, and both are due within 14 days of signing the contract.
These rates apply equally to HDB flats and private property — HDB purchases simply fall in the lower tiers more often since prices are typically below $1 million. In effect since 15 February 2023.
📝 Additional Buyer's Stamp Duty (ABSD) Rates
Buyer Profile
1st Property
2nd Property
3rd+ Property
Singapore Citizen
0%
20%
30%
Singapore PR
5%
30%
35%
Foreigner
60% flat, any property count
Entity (company/trust)
65% flat, any property count
Rates unchanged since 27 April 2023. Citizens of the US, Iceland, Liechtenstein, Norway, and Switzerland are treated as Singapore Citizens for ABSD purposes under Free Trade Agreement exemptions. Two Singapore Citizens buying their first property jointly pay no ABSD.
Foreigner buying a $1,200,000 condo (1st property): BSD = $1,800 + $3,600 + $19,200 + $8,000 (on the remaining $200,000 in the 4% tier) = $32,600. ABSD (60%) = $1,200,000 × 60% = $720,000. Total = $752,600 — over 62% of the purchase price in stamp duty alone.
Note: These examples assume a straightforward purchase with no remissions or reliefs applied.
⚠️ Important Notes
- This calculator provides estimates only, based on 2026 BSD and ABSD rates.
- It does not model married-couple remissions, HDB upgrader remissions, EC-specific ABSD remissions, or FTA citizen exemptions — these can significantly reduce ABSD in qualifying cases.
- Foreigners generally cannot purchase HDB flats.
- Seller's Stamp Duty (SSD) — a separate tax on selling within a holding period — is not covered by this calculator.
- For official guidance and remission applications, use IRAS – Stamp Duty.
- Rates are subject to change and should be verified before any purchase decision.
Frequently Asked Questions
Buyer's Stamp Duty (BSD) is a tax paid by every property buyer in Singapore, regardless of nationality or how many properties they own. For residential property, it's tiered from 1% on the first $180,000 up to 6% on the portion above $3 million, based on the purchase price or market value, whichever is higher.
ABSD is an extra tax on top of BSD, applied to certain buyer profiles: Singapore PRs buying their first home, Singapore Citizens buying a second or subsequent property, and all foreign buyers. Rates have been unchanged since 27 April 2023: Citizens pay 0% (1st property), 20% (2nd), or 30% (3rd+); PRs pay 5%, 30%, or 35%; foreigners pay a flat 60%; and entities pay a flat 65%.
Both BSD and ABSD are due within 14 days of signing the Sale & Purchase Agreement, or within 14 days of exercising the Option to Purchase for resale properties. Both are stamped electronically through IRAS e-Stamping — there are no physical stamps in Singapore.
Yes, in specific cases. A married couple where one spouse is a Singapore Citizen and the other a PR or foreigner can apply for a refund of the difference between the higher-rate spouse's ABSD and the Citizen rate, on a first joint property purchase, if their existing property is sold within 6 months. Two Singapore Citizens buying their first joint property pay no ABSD at all.
No. Foreigners cannot purchase HDB flats. They may buy private condominiums, and in some cases landed property with government approval. ABSD for foreigners is a flat 60% on any residential property they are eligible to purchase.
⚠️ Disclaimer: This calculator provides estimates for informational purposes only, based on 2026 BSD and ABSD rates. It does not model married-couple remissions, HDB upgrader remissions, EC-specific ABSD remissions, FTA citizen exemptions, or Seller's Stamp Duty (SSD). For official guidance and remission applications, use IRAS or consult a conveyancing lawyer.