How is stamp duty calculated when buying property in Singapore?

Stamp duty has two parts. Buyer's Stamp Duty (BSD) is charged on every purchase on a rising tier scale from 1% to 6% of the price. Additional Buyer's Stamp Duty (ABSD) is charged on top, at a rate set by your residency profile and how many residential properties you already own. The total is BSD plus ABSD.

What is the ABSD rate for foreigners in Singapore?

As of 2026, foreigners (including Chinese nationals without PR) pay 60% ABSD on residential property, on top of BSD. Entities and companies pay 65%. Nationals of the US, Iceland, Liechtenstein, Norway and Switzerland may be treated as Singapore Citizens under a Free Trade Agreement remission.

What are the current BSD rates in Singapore?

Buyer's Stamp Duty for residential property is 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1.5m, and 6% above S$3m, charged cumulatively on the purchase price or market value, whichever is higher.

Do Singapore citizens pay ABSD on a first property?

No. A Singapore Citizen pays 0% ABSD on a first residential property, 20% on a second, and 30% on a third or subsequent. A Singapore PR pays 5% on a first, 30% on a second, and 35% on a third or later property.

Stamp Duty Calculator Singapore · BSD + ABSD 2026

BSD: everyone pays thisBSD:人人都付

Buyer's Stamp Duty applies to every residential purchase, citizen or not, charged on a rising tier scale on the higher of price or market value.买方印花税适用于每一笔住宅交易,无论是否公民,按价格或市价中较高者分级累进计征。

Price band价格区间	BSD rateBSD 税率
First S$180,000	1%
Next S$180,000	2%
Next S$640,000	3%
Next S$500,000	4%
Next S$1.5m	5%
Above S$3m	6%

ABSD: depends who you areABSD:取决于你的身份

Additional Buyer's Stamp Duty sits on top of BSD. The rate is set by your residency and how many residential properties you already hold.额外买方印花税加在 BSD 之上,税率由你的身份与已持有的住宅套数决定。

Buyer买家	1st	2nd	3rd+
Singapore Citizen新加坡公民	0%	20%	30%
Singapore PR永久居民	5%	30%	35%
Foreigner外国人	60%	60%	60%
Entity / Company公司 / 主体	65%	65%	65%

Where buyers legitimately save买家合法省钱处

A married couple where one spouse is a Singapore Citizen can often claim ABSD remission on a first matrimonial home. Nationals of the US, Iceland, Liechtenstein, Norway and Switzerland may be treated as Citizens under a Free Trade Agreement. Full worked example in my foreign buyer ABSD guide, or message me your profile.配偶一方为新加坡公民的夫妇,购买首套婚姻住宅时往往可申请 ABSD 减免。美国、冰岛、列支敦士登、挪威、瑞士国籍人士可依自贸协定按公民对待。完整案例见我的外国买家 ABSD 指南,或把你的情况发给我。

Stamp duty calculator Singapore.新加坡印花税计算器。

Buyer stamp duty + ABSD买方印花税 + ABSD

BSD: everyone pays thisBSD:人人都付

ABSD: depends who you areABSD:取决于你的身份

Where buyers legitimately save买家合法省钱处

Stamp duty questions buyers ask买家常问的印花税问题

Duty known. Now plan around it.税算清了,接着规划。