Stamp Duty Calculator (Singapore) — BSD, ABSD & SSD

An overview of the three residential stamp duties — Buyer's Stamp Duty (BSD), Additional Buyer's Stamp Duty (ABSD) and Seller's Stamp Duty (SSD) — and how they fit together.

What you'll need

Purchase price or market value (higher of)
Buyer profile (for ABSD)
Acquisition and sale dates (for SSD)

How it works

BSD is paid by every buyer on a tiered scale. ABSD is an extra duty for second-plus properties or non-citizen buyers. SSD applies if you sell residential property within the holding period. All are charged on the higher of price or market value.

Buyer's Stamp Duty works like income tax brackets: each slice of the price is taxed at its own rate. For residential property bought on or after 15 February 2023, the tiers run from 1% on the first $180,000 up to 6% above $3,000,000, so the effective rate works out lower than the top tier you touch. Every buyer pays BSD.

Additional Buyer's Stamp Duty depends on your profile and property count. Under the rates since 27 April 2023, a Singapore Citizen pays 0% / 20% / 30% on a first / second / third-plus property; Permanent Residents 5% / 30% / 35%; foreigners a flat 60%; entities 65%. Unlike BSD, ABSD is not tiered — one rate applies to the entire value, which is why it usually dwarfs BSD when it applies.

Seller's Stamp Duty is the seller's liability, and only bites on disposal within a holding period counted from the acquisition date. Property acquired on or after 4 July 2025 carries a four-year holding period at 16% / 12% / 8% / 4% by year of sale; property acquired 11 March 2017 – 3 July 2025 sits under the older three-year 12% / 8% / 4% regime. Sell after the holding period and SSD is zero.

In short: BSD asks how much, ABSD asks who is buying and what they already own, and SSD asks how long the seller held it.

The three duties at a glance
Duty	Who pays	What drives the rate	Structure
BSD	Every buyer	Price or market value (higher of)	Tiered, 1%–6% (residential)
ABSD	Buyers, based on profile	Residency status and property count	Flat rate on full value, 0%–65%
SSD	Sellers within the holding period	Years held since acquisition	Flat rate on full value, steps down yearly

Current Singapore rules

BSD tiers (residential, from 15 Feb 2023)
Portion of price/value	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%

Worked example

BSD on a $1,500,000 home: 1%×180k + 2%×180k + 3%×640k + 4%×500k = $44,600. ABSD and SSD, if applicable, are separate.

Tier by tier, as the calculator computes it:

First $180,000 × 1% = $1,800
Next $180,000 × 2% = $3,600 ($360,000 covered)
Next $640,000 × 3% = $19,200 ($1,000,000 covered)
Remaining $500,000 × 4% = $20,000 — the price is exhausted, so the 5% and 6% tiers are never reached
Total BSD = $1,800 + $3,600 + $19,200 + $20,000 = $44,600, an effective rate of about 3% even though the marginal tier is 4%

Now layer on ABSD. A Singapore Citizen buying a second residential property pays a flat 20%: $1,500,000 × 20% = $300,000, taking total buyer-side duty to $344,600. For a first property, ABSD would be $0 — one change in profile shifts the bill by $300,000.

On the sell side, a seller who acquired that property on or after 4 July 2025 and sells in the second year of ownership owes SSD of 12%: $1,500,000 × 12% = $180,000, separate from what the buyer pays.

Important assumptions

BSD rounded down to the nearest dollar
Charged on the higher of price or market value
Non-residential BSD tiers differ (top rate 5%)

Cases not fully modelled:

Reliefs and remissions (e.g. certain transfers)
Commercial/industrial specifics
Additional Conveyance Duties for property-holding entities

Common mistakes and good to know

Budgeting BSD at the top rate. Many people multiply the whole price by the highest tier they reach; BSD is progressive, so only each slice pays its own rate.
Forgetting the "higher of price or market value" rule. A below-market transfer between related parties does not reduce the duty base — market value applies instead.
Counting properties incorrectly for ABSD. The count includes partial interests held at the point of purchase, and in a joint purchase the profile attracting the higher rate generally determines the ABSD payable.
Mis-starting the SSD clock. The holding period runs from the date you acquired the property, and that date also decides which regime applies — 4 July 2025 is the dividing line.
Overlooking the payment deadline. Buyer's stamp duties are payable within 14 days of the contract (SSD within 14 days of the sale) — well before completion.
Ignoring stamp duty when comparing budgets. Duty sits on top of the price, downpayment and legal fees; on a second property, ABSD alone can exceed BSD many times over.

How the calculator helps

The free PlanLiaoMah property tool models exactly what this page describes: enter the price, your buyer profile and — for sellers — the acquisition and sale dates, and it applies the BSD tiers, the ABSD matrix and the correct SSD regime (including the 4 July 2025 changeover and exact anniversary counting) in one pass. Flip between profiles or property counts to see the total duty change. It runs in your browser, with no sign-up.

Official sources and verification

Direct links to the relevant official pages. Rules and rates change; last checked 21 July 2026. Always confirm against the official source.

Open the free calculator →

Frequently asked questions

How is Buyer's Stamp Duty calculated?

On a tiered scale from 1% on the first $180,000 up to 6% above $3,000,000 for residential property, on the higher of price or market value (from 15 Feb 2023).

What's the difference between BSD, ABSD and SSD?

BSD is paid by all buyers; ABSD is an extra buyer duty for additional properties or non-citizens; SSD is paid by sellers who sell within the holding period.

When is stamp duty payable?

Buyer's stamp duties are payable within 14 days of the contract; SSD within 14 days of the sale.