Calculator · 2026 rates

Stamp duty calculator: BSD, ABSD and SSD

Work out the Buyer's Stamp Duty and Additional Buyer's Stamp Duty on your purchase, plus the Seller's Stamp Duty if you sell early. The rates are the latest IRAS rates.

Total buyer’s duties—
BSD—
ABSD—
SSD if sold—

Buyer’s Stamp Duty rates (residential)

Portion of priceRate
First $180,0001%
Next $180,0002%
Next $640,0003%
Next $500,0004%
Next $1,500,0005%
Remaining amount6%

ABSD rates

Buyer1st property2nd property3rd+ property
Singapore Citizen0%20%30%
Singapore PR5%30%35%
Foreigner60%60%60%
Entity65%65%65%

Seller’s Stamp Duty (bought on or after 4 July 2025)

Holding periodSSD rate
Up to 1 year16%
1 – 2 years12%
2 – 3 years8%
3 – 4 years4%
More than 4 years0%

For a new launch the holding period starts from the Option to Purchase date, not from TOP. By the time One Chuan Grove is completed (estimated 2030), most buyers will be close to or past the 4-year SSD period.

Frequently asked questions

How is Buyer’s Stamp Duty (BSD) calculated in 2026?

BSD on residential property is tiered: 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 $1.5M and 6% on the remainder. It is based on the higher of the price or market value and is due within 14 days of exercising the Option to Purchase.

Do Singapore Citizens pay ABSD on their first property?

No. Singapore Citizens pay 0% ABSD on their first residential property, 20% on the second and 30% on the third and subsequent. PRs pay 5%, 30% and 35%. Foreigners pay 60% on any purchase.

Can I get ABSD refunded when upgrading from HDB?

Married couples with at least one Singapore Citizen spouse, buying jointly, can apply for a refund of the 20% second-property ABSD if they sell their first property within 6 months. For an uncompleted condo like One Chuan Grove, the 6 months start from its TOP or CSC, whichever is earlier.

What is Seller’s Stamp Duty (SSD) now?

For residential property bought on or after 4 July 2025, SSD applies if you sell within 4 years: 16% in year 1, 12% in year 2, 8% in year 3 and 4% in year 4.

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