At a glance
- Buyer's Stamp Duty
- 1% to 6% by tier; S$44,600 on a S$1.5m home
- ABSD, citizens
- 0% first home, 20% second, 30% third and later
- ABSD, PRs and foreigners
- PRs 5%, 30%, 35%; foreigners 60%; entities 65%
- Seller's Stamp Duty
- Bought from 4 Jul 2025: 16%, 12%, 8%, 4% if sold within 1, 2, 3 or 4 years
- Deadline
- 14 days from signing the option or contract (30 days if signed overseas)
How it's worked out
| Item | S$ |
|---|
Rates used
- Buyer's Stamp Duty on residential property (from 15 Feb 2023): 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.
- Additional Buyer's Stamp Duty (from 27 Apr 2023): citizens 0%, 20% and 30% on their first, second and third home; PRs 5%, 30% and 35%; foreigners 60%; entities 65%. Joint buyers pay the highest rate that applies to any of them, on the full price.
- Seller's Stamp Duty for homes bought on or after 4 July 2025: 16%, 12%, 8% and 4% if sold within one, two, three or four years. Bought from 11 March 2017 to 3 July 2025: 12%, 8% and 4% within one, two or three years.
- Married couples with at least one citizen who buy a second home can get the ABSD back if they sell the first home within six months. Citizens and PRs from the US, Switzerland, Liechtenstein, Norway and Iceland are treated as citizens under free trade agreements.
An estimate for residential property. IRAS assesses the final duty. Rates last checked 13 October 2026.
Buying: two taxes, one deadline
Every home purchase in Singapore carries Buyer’s Stamp Duty (BSD). It is charged in tiers on the price or the market value, whichever is higher, from 1% on the first S$180,000 up to 6% on anything above S$3 million. On a S$1.5 million condo, that comes to S$44,600.
Additional Buyer’s Stamp Duty (ABSD) comes on top, based on who is buying and how many homes they already own. A citizen pays nothing on a first home, 20% on a second and 30% after that. PRs pay 5%, 30% and 35%. Foreigners pay 60% on any purchase, and companies and trusts 65%. Both duties are due within 14 days of signing.
For joint purchases, the calculator applies the rule IRAS uses: the highest rate among the buyers applies to the whole price. If you’re upgrading as a married couple and at least one of you is a citizen, the tool shows the ABSD you can claim back by selling your current home within six months.
Selling: the four-year window
Seller’s Stamp Duty (SSD) applies when you sell a home soon after buying it. For homes bought on or after 4 July 2025, the window is four years: 16% of the price if you sell within the first year, 12% in the second, 8% in the third and 4% in the fourth. For homes bought between 11 March 2017 and 3 July 2025, the old three-year rates of 12%, 8% and 4% still apply.
Switch the calculator to “I’m selling” and enter your dates. It shows the duty, the date the rate next drops, how much waiting would save, and the first day you can sell with no SSD.
A worked example
A couple who own an HDB flat buy a S$1.8 million condo together. Both are citizens. BSD is S$59,600 and ABSD at 20% is S$360,000, so they need S$419,600 within 14 days, on top of the down payment. If they sell the flat within six months, IRAS refunds the S$360,000.
If they had bought the condo in August 2025 and sold it in October 2026, they would be in the second year of the four-year window and pay 12% SSD. Waiting until the day after the second anniversary would cut that to 8%.
What the duty means for your budget
Stamp duty has to be paid upfront, before the bank releases the loan, so it comes out of your cash or CPF along with the down payment. Run the mortgage calculator to see the loan side, or the sell-and-upgrade calculator if you’re selling a flat to buy.
Common questions
How much stamp duty is there on a S$1 million home?
S$24,600 of Buyer's Stamp Duty. A citizen buying a first home pays no ABSD, so that is the total. A citizen who already owns a home adds 20% ABSD, or S$200,000.
How is ABSD worked out for joint buyers?
Each buyer's profile is checked, and the highest rate that applies to any of them is charged on the full price. A citizen with no home who buys with a PR spouse pays the PR rate of 5% on the first home, for example.
Can I get my ABSD back if I sell my HDB flat?
Married couples who buy jointly, where at least one spouse is a citizen, can claim the ABSD back if they sell their first home within six months of buying the new one, or of its completion if it is under construction. Singles and couples who are not married can't.
Do I pay Seller's Stamp Duty on an HDB flat?
HDB flats usually can't be sold within the five-year minimum occupation period, so SSD rarely applies to them. It matters most for condos, ECs after their own MOP, and landed homes sold within four years of purchase.
Can I pay stamp duty with CPF?
Yes, from your Ordinary Account, but CPF reimburses it only after the purchase is approved for CPF use. Most buyers pay in cash first and get it back into their bank account later.
Get a free valuation
Tell us your block and flat type. We'll send recent prices for your block and nearby blocks, and what a sale would leave you after your loan and CPF refund.
Sources
Facts on this page were checked against these sources on 13 October 2026.
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