Stamp duty & ABSD calculator
See the stamp duty on the home you're buying: buyer's stamp duty on the price, plus additional buyer's stamp duty (ABSD) depending on each buyer's citizenship and the homes you already own.
Rates from IRAS: buyer's stamp duty from 15 Feb 2023 and ABSD from 27 Apr 2023, checked 4 Oct 2026. Stamp duty is worked out on the price or the market value, whichever is higher. This is a guide; your lawyer confirms the final amount.
How stamp duty works in Singapore
When you buy a home, you pay buyer's stamp duty (BSD) on the price, and possibly additional buyer's stamp duty (ABSD), depending on each buyer's citizenship and how many homes you already own in Singapore. Both are worked out on the price or the market value, whichever is higher.
Buyer's stamp duty rates (from 15 February 2023)
| Part of the price | Rate |
|---|---|
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| Next $1,500,000 | 5% |
| Above $3,000,000 | 6% |
Example: on a $1,500,000 home, BSD is $1,800 + $3,600 + $19,200 + $20,000 = $44,600. On $800,000 it's $18,600, and on $2,500,000 it's $94,600.
ABSD rates (from 27 April 2023)
| Buyer | First home | Second home | Third and later |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
When people buy together, the highest rate among the buyers applies to the whole price. HDB flats and private homes in Singapore count, including part shares; homes overseas don't. A home you're selling stops counting once your buyer has exercised the option to purchase.
Married couples upgrading
- A married couple (at least one a Singapore Citizen) buying their first home together, in their two names only, pays no ABSD.
- A couple buying a second home together, with at least one Singapore Citizen, pays the ABSD first but can apply for a refund if they sell their first home within 6 months: of buying the new home if it's completed, or of its TOP or CSC (whichever is earlier) if it's a new launch.
Questions people ask me
How much stamp duty do I pay on a $1.5 million home?
Buyer's stamp duty is $44,600. A Singapore Citizen buying their first home pays no ABSD, so that's the total.
How much ABSD do I pay on a second property?
20% of the price for a Singapore Citizen, 30% for a permanent resident and 60% for a foreigner. On a $1.5 million second home, a citizen pays $300,000 of ABSD on top of $44,600 of buyer's stamp duty.
When do I have to pay stamp duty?
Within 14 days of signing: of exercising the option to purchase for a resale home, or of signing the sale and purchase agreement for a new launch.
Can I use CPF to pay stamp duty?
Yes, from your CPF Ordinary Account. For a resale purchase, you usually pay it in cash first, and the cash is reimbursed to you once your CPF is deducted.
Is stamp duty based on the price or the valuation?
Whichever is higher: the price you pay or the market value of the home.
Do I pay ABSD if I'm upgrading from an HDB flat?
If you buy the private home before selling your flat, you pay ABSD for a second home first. Married couples can get it refunded if they sell the flat within the 6-month window. My HDB sale timeline planner helps you plan the order.
Rates from IRAS, checked 4 October 2026. This is general information; your lawyer confirms the stamp duty on your purchase.