Singapore Buyer’s Stamp Duty Calculator
Estimate IRAS Buyer’s Stamp Duty on the higher of purchase price or market value using the residential and non-residential bands in force from 15 February 2023.
IRAS charges BSD on the higher of the contracted price and market value. Enter that dutiable amount in Singapore dollars.
Residential includes HDB, condos, landed homes and ECs. Shops, offices, factories and most commercial land use the non-residential table.
BSD estimate
BSD is rounded down to the nearest dollar (minimum $1 when chargeable). Additional Buyer’s Stamp Duty is separate — use the ABSD calculator for buyer-profile rates. This is not IRAS advice; confirm on e-Stamping.
How this duty is built
| From | To | Rate | Duty on band |
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About this Singapore Buyer’s Stamp Duty calculator
Every buyer of Singapore property pays Buyer’s Stamp Duty (BSD) to IRAS, whether the home is an HDB flat, a private apartment, or a shop. Duty is computed on the higher of purchase price or market value, using progressive bands that have applied since 15 February 2023.
For residential property the slices are 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 $1.5 million, and 6% on the remainder above $3 million. A $1 million home therefore costs $24,600 in BSD. A $3 million home costs $119,600 before any ABSD.
For non-residential property the top rate stays at 5% on the amount above $1.5 million — there is no 6% band. Mixed-use land is often treated as residential when any residential gross floor area is allowed; IRAS, not this page, decides that classification.
IRAS rounds BSD down to the nearest dollar, with a $1 minimum when any duty is payable. Payment is generally due within 14 days of signing the contract (or 30 days if signed overseas). ABSD, Seller’s Stamp Duty, legal fees and HDB resale levy are extra.
Calculations run in your browser from the published tables. Treat the result as a planning figure, then stamp through IRAS. This is not legal or tax advice; rates can change.
How to use it
- Enter the dutiable value — the higher of price and market value.
- Choose residential or non-residential.
- Read BSD, the effective rate, and the band table.
- If you already own a home, open the ABSD calculator with the same value.
Key terms and concepts
Dutiable value is the higher of consideration and market value on the acquisition date.
Progressive BSD taxes each slice of value at its own rate; only the top slice sits at 6% (residential) or 5% (non-residential).
Rounding is down to a whole dollar.
ABSD is a separate flat percentage by buyer profile.
Common use cases
- Budgeting stamp duty before exercising an Option to Purchase.
- Comparing BSD on a $500,000 HDB flat versus a $1.5 million condo.
- Checking commercial BSD when buying a shop-house versus a pure office.
- Feeding BSD into the Property True Cost calculator alongside loan interest.
Examples
Example 1 — $1,000,000 residential. $1,800 + $3,600 + $19,200 = $24,600.
Example 2 — $500,000 residential. $1,800 + $3,600 + $4,200 = $9,600.
Example 3 — $3,000,000 residential. Cumulative $119,600.
Example 4 — $3,500,000 non-residential. $119,600 + 5% × $500,000 = $144,600 (residential would be $149,600).
Important notes
Not tax advice. Profiles, trusts, gifts and related-party transfers need IRAS confirmation.
Rates can change. This table is the 15 Feb 2023 schedule, verified 30 Sep 2026.
ABSD and BSD are both payable on many second-home purchases.
Nothing is stored. Confirm on the IRAS BSD page and e-Stamping.
Frequently asked questions
How is Buyer’s Stamp Duty calculated in Singapore?
IRAS applies progressive rates to the higher of purchase price or market value. From 15 February 2023 residential BSD runs from 1% to 6%; non-residential BSD tops out at 5%. Duty is rounded down to the nearest dollar.
How much BSD is payable on a $1 million home?
$24,600 for residential property: 1% of $180,000, 2% of $180,000 and 3% of $640,000.
Is BSD the same as property tax?
No. BSD is a one-off duty on buying. Property tax is an annual IRAS bill on Annual Value.
Do HDB buyers pay BSD?
Yes. HDB flats use the residential table. ABSD may also apply depending on buyer profile.
When is BSD due?
Usually within 14 days of signing the sale contract in Singapore, or 30 days if the document is signed overseas.
Does this include ABSD?
No. Use the ABSD calculator for additional duty by citizenship and property count.
Are rates rounded?
BSD is rounded down to the nearest dollar, with a $1 minimum when any duty is payable.
Is this legal or tax advice?
No. Confirm instruments and rates with IRAS. This page uses static published tables.