Money tools · IRAS rules
Stamp duty calculator
Buyer’s stamp duty and ABSD for any home in Singapore, worked out tier by tier for every buyer on the purchase, with married-couple remission, the refund deadline and the date IRAS wants the money.
In short
Every buyer pays buyer’s stamp duty (BSD): $44,600 on a $1,500,000 home. Some also pay additional buyer’s stamp duty (ABSD) on the whole price: 20% for a citizen’s second home, 5% for a permanent resident’s first, 60% for a foreigner. Both are due to IRAS within 14 days of signing.
The calculator works out buyer’s stamp duty (BSD) tier by tier, the additional buyer’s stamp duty (ABSD) for every buyer on the purchase, any married-couple remission or refund, and the date IRAS wants the money. It uses the rates in force on the date you sign, back to January 2013. Open “How the BSD is worked out” to see each tier.
The same price, every kind of buyer
BSD is the same for everyone. ABSD depends on who buys and how many homes they already own, and it is charged on the whole price, not in tiers.
At $1,500,000, signed 26 Oct 2026, BSD is $44,600 for everyone. ABSD depends on who buys:
| Buyer | ABSD | ABSD to pay | Total with BSD |
|---|---|---|---|
| 0% | $0 | $44,600 | |
| 20% | $300,000 | $344,600 | |
| 30% | $450,000 | $494,600 | |
| 5% | $75,000 | $119,600 | |
| 30% | $450,000 | $494,600 | |
| 35% | $525,000 | $569,600 | |
| 60% | $900,000 | $944,600 | |
| ABSD remitted | 5% | $0 | $44,600 |
| ABSD remitted | 60% | $0 | $44,600 |
| refund possible | 20% | $300,000 | $344,600 |
Changes with the price and date in the calculator above. Tap a row to load it there. “Refund possible”: paid up front, refunded if the first home is sold within 6 months.
Getting ABSD back
Three groups can avoid ABSD or get it back. Everyone else pays it, and it stays paid even if they sell another home later.
- Married couples buying their first home together. If at least one spouse is a Singapore citizen, both are named on the purchase and no one else is, and neither owns a home, IRAS remits the ABSD in full when you stamp. This covers citizen and permanent resident or citizen and foreigner couples. Two permanent residents, or a permanent resident and a foreigner, get no remission.
- Married couples who own one home and are buying the next. If each of you owns no more than one home (including one you own together), you pay the ABSD now and get it back if you sell the first home within 6 months of buying the new one. If the new home is still being built, the 6 months run from its Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC), whichever is first. If you declared that you would sell when you stamped the new purchase (from 2 Jul 2023), IRAS refunds it within 6 weeks of the sale being stamped, without an application. Otherwise apply within 6 months of selling. IRAS gives no extensions.
- Single citizens aged 55 or over. For purchases from 16 Feb 2024, a single citizen aged 55 or over who sells their only home within 6 months of buying a cheaper one gets the ABSD back. If two or more people buy together, every one of them must qualify.
When HDB’s own rules make you sell your current home to buy an HDB flat, IRAS remits the ABSD up front: tick the HDB box in the calculator. When the result shows a refund, the calculator gives the last day to sell and a calendar reminder for it.
Paying on time, and using CPF
- When. Within 14 days of signing, counted from the date the document is first signed. If you sign outside Singapore, within 30 days of receiving the document in Singapore. Up to 3 months late, IRAS adds a penalty equal to the duty (at least $10); after that, 4 times the duty (at least $25).
- How. The document is stamped and paid on IRAS’s myTax Portal, usually by your lawyer.
- CPF. You can use your CPF Ordinary Account for BSD and ABSD on a home. CPF Board says you generally pay the duty in cash first and get it back from your CPF savings once a CPF charge can be lodged on the property, so have the cash ready within the 14 days.
- Which homes count. Every home in Singapore you own any share of, including HDB flats, and one you have signed to buy. Homes overseas don’t count, and nor does one you have signed to sell once the buyer has exercised the option, or one gazetted for compulsory acquisition.
Examples
Common situations, worked out with today’s rates. Each one opens in the calculator, where you can change the price or the buyers.
A married couple, both citizens, buying their first home: an HDB resale flat, $600,000
$12,600 to pay: BSD $12,600. No ABSD on a citizen’s first home. The BSD is due within 14 days; CPF Board says you generally pay it in cash first and get it back from your CPF Ordinary Account later. Open in the calculator
Upgraders: a married citizen couple who own an HDB flat together, buying a condo before they sell, $1,800,000
$419,600 to pay, of which $360,000 can come back: BSD $59,600 + ABSD $360,000 (20%). The ABSD comes back if they sell the flat within 6 months of buying the condo (of its TOP, if it is still being built). They must have the cash for it in the meantime. Open in the calculator
A married couple, citizen and foreigner, buying their first home together, $1,500,000
$44,600 to pay ($900,000 of ABSD remitted): BSD $44,600. Without the married-couple remission the 60% foreigner rate would apply to the whole price. Both names, and no one else’s, must be on the purchase. Open in the calculator
A married couple, both permanent residents, buying their first home, $1,200,000
$92,600 to pay: BSD $32,600 + ABSD $60,000 (5%). No remission: IRAS’s married-couple remission needs one spouse to be a citizen. Open in the calculator
A single citizen aged 60, rightsizing from a condo to a smaller home before selling the condo, $900,000
$201,600 to pay, of which $180,000 can come back: BSD $21,600 + ABSD $180,000 (20%). The ABSD comes back if the condo sells within 6 months and the new home is worth less than it. For purchases from 16 Feb 2024. Open in the calculator
A citizen who owns a home, buying a second to rent out, $1,000,000
$224,600 to pay: BSD $24,600 + ABSD $200,000 (20%). No refund: the 20% stays paid unless the first home is sold, and even then only married couples and single seniors get it back. Open in the calculator
A foreigner buying a condo, $2,000,000
$1,269,600 to pay: BSD $69,600 + ABSD $1,200,000 (60%). Unless they are a US national, or a national or permanent resident of Switzerland, Norway, Iceland or Liechtenstein, who pay as citizens do. Open in the calculator
Worked out by the calculator on this page, for a purchase signed today. Prices are round examples, not market prices.
Stamp duty at common prices
| Price | BSD (citizen’s first home: all you pay) | Citizen, second home | Permanent resident, first home | Foreigner |
|---|---|---|---|---|
| $500,000 | $9,600 | $109,600 | $34,600 | $309,600 |
| $800,000 | $18,600 | $178,600 | $58,600 | $498,600 |
| $1,000,000 | $24,600 | $224,600 | $74,600 | $624,600 |
| $1,200,000 | $32,600 | $272,600 | $92,600 | $752,600 |
| $1,500,000 | $44,600 | $344,600 | $119,600 | $944,600 |
| $2,000,000 | $69,600 | $469,600 | $169,600 | $1,269,600 |
| $2,500,000 | $94,600 | $594,600 | $219,600 | $1,594,600 |
| $3,000,000 | $119,600 | $719,600 | $269,600 | $1,919,600 |
| $4,000,000 | $179,600 | $979,600 | $379,600 | $2,579,600 |
| $5,000,000 | $239,600 | $1,239,600 | $489,600 | $3,239,600 |
Total stamp duty (BSD plus ABSD) for a home bought on or after 27 Apr 2023, worked out by the calculator above. The same table, with the rates since 2013, is in our stamp duty CSV.
ABSD since 2013
ABSD has gone up four times since 2013, each time with effect from the day after the announcement. BSD changed less often: a 4% tier from 20 Feb 2018, then 5% and 6% tiers from 15 Feb 2023. The calculator uses the rates for the date you enter.
| Signed | Citizen, 2nd home | Citizen, 3rd+ | PR, 1st home | PR, 2nd home | PR, 3rd+ | Foreigner | Entity |
|---|---|---|---|---|---|---|---|
| 27 Apr 2023 on | 20% ▲ | 30% ▲ | 5% | 30% ▲ | 35% ▲ | 60% ▲ | 65% ▲ |
| 16 Dec 2021 to 26 Apr 2023 | 17% ▲ | 25% ▲ | 5% | 25% ▲ | 30% ▲ | 30% ▲ | 35% ▲ |
| 6 Jul 2018 to 15 Dec 2021 | 12% ▲ | 15% ▲ | 5% | 15% ▲ | 15% ▲ | 20% ▲ | 25% ▲ |
| 12 Jan 2013 to 5 Jul 2018 | 7% | 10% | 5% | 10% | 10% | 15% | 15% |
From IRAS’s ABSD page (checked 24 Oct 2026). Citizens pay no ABSD on a first home. ▲ = up from the row below. ABSD started on 8 Dec 2011; IRAS lists rates from 12 Jan 2013, so the table starts there. Housing developers pay the entity rate plus a further 5% that is not remitted.
Checked against IRAS
IRAS publishes worked examples and tables of ABSD rates for married couples. We run every one of them through this calculator each time the page is built: it matches 35 of 35.
Show all 35 checks
| IRAS’s case | IRAS says | Our calculator | Match |
|---|---|---|---|
| IRAS BSD example 1: a terrace house bought on 17 Feb 2023 for $4,500,100 IRAS | BSD $209,606 | BSD $209,606 | ✓ |
| IRAS BSD example 2, residential part: $9,000,000 of land zoned Commercial and Residential, 1 Mar 2023 IRAS | BSD $479,600 | BSD $479,600 | ✓ |
| IRAS BSD example 2, non-residential part: $13,000,000 IRAS | BSD $619,600 | BSD $619,600 | ✓ |
| IRAS ABSD example: a foreigner buys a unit at a market value of $2 million on 1 Aug 2023 IRAS | ABSD $1,200,000 | ABSD $1,200,000 | ✓ |
| IRAS: a citizen who owns one apartment and has not contracted to sell it buys a terrace house IRAS | ABSD 20% | ABSD 20% | ✓ |
| IRAS: a citizen who owns two homes (one a 10% share) buys a condo with his son, a citizen with no property IRAS | ABSD 30% | ABSD 30% | ✓ |
| IRAS: a permanent resident buys a first HDB resale flat IRAS | ABSD 5% | ABSD 5% | ✓ |
| IRAS: a permanent resident who owns two apartments buys a third IRAS | ABSD 35% | ABSD 35% | ✓ |
| IRAS: a permanent resident who is also a US citizen buys a first home (treated as a citizen) IRAS | ABSD 0% | ABSD 0% | ✓ |
| IRAS: a citizen who owns one home buys with a permanent resident who owns none: property A IRAS | ABSD 20% | ABSD 20% | ✓ |
| … property B (the citizen’s third, the permanent resident’s second) IRAS | ABSD 30% | ABSD 30% | ✓ |
| … property C (the permanent resident’s third) IRAS | ABSD 35% | ABSD 35% | ✓ |
| Married, both citizens, neither owns a home IRAS | ABSD 0%; no remission | ABSD 0%; no remission | ✓ |
| Married, both citizens, one owns a home IRAS | ABSD 20%; refund if first home sold in 6 months | ABSD 20%; refund if first home sold in 6 months | ✓ |
| Married, both citizens, each owns one (or one co-owned) IRAS | ABSD 20%; refund if first home sold in 6 months | ABSD 20%; refund if first home sold in 6 months | ✓ |
| Married, both citizens, one owns two IRAS | ABSD 30%; no remission | ABSD 30%; no remission | ✓ |
| Married, both citizens, two co-owned IRAS | ABSD 30%; no remission | ABSD 30%; no remission | ✓ |
| Same, 16 Dec 2021 to 26 Apr 2023: one owns a home IRAS | ABSD 17%; refund if first home sold in 6 months | ABSD 17%; refund if first home sold in 6 months | ✓ |
| Same period: one owns two IRAS | ABSD 25%; no remission | ABSD 25%; no remission | ✓ |
| Married, citizen and permanent resident, neither owns a home (5% remitted) IRAS | ABSD 5%; remitted | ABSD 5%; remitted | ✓ |
| Married, citizen and permanent resident, the citizen owns one IRAS | ABSD 20%; refund if first home sold in 6 months | ABSD 20%; refund if first home sold in 6 months | ✓ |
| Married, citizen and permanent resident, the permanent resident owns one IRAS | ABSD 30%; refund if first home sold in 6 months | ABSD 30%; refund if first home sold in 6 months | ✓ |
| Married, citizen and permanent resident, each owns one IRAS | ABSD 30%; refund if first home sold in 6 months | ABSD 30%; refund if first home sold in 6 months | ✓ |
| Married, citizen and permanent resident, the citizen owns two IRAS | ABSD 30%; no remission | ABSD 30%; no remission | ✓ |
| Married, citizen and permanent resident, two co-owned IRAS | ABSD 35%; no remission | ABSD 35%; no remission | ✓ |
| Same, 16 Dec 2021 to 26 Apr 2023: the permanent resident owns one IRAS | ABSD 25%; refund if first home sold in 6 months | ABSD 25%; refund if first home sold in 6 months | ✓ |
| Same period: two co-owned IRAS | ABSD 30%; no remission | ABSD 30%; no remission | ✓ |
| Married, citizen and foreigner, neither owns a home (60% remitted) IRAS | ABSD 60%; remitted | ABSD 60%; remitted | ✓ |
| Married, citizen and foreigner, the citizen owns one IRAS | ABSD 60%; refund if first home sold in 6 months | ABSD 60%; refund if first home sold in 6 months | ✓ |
| Married, citizen and foreigner, the foreigner owns one IRAS | ABSD 60%; refund if first home sold in 6 months | ABSD 60%; refund if first home sold in 6 months | ✓ |
| Married, citizen and foreigner, the citizen owns two IRAS | ABSD 60%; no remission | ABSD 60%; no remission | ✓ |
| Same, 16 Dec 2021 to 26 Apr 2023: neither owns a home (30% remitted) IRAS | ABSD 30%; remitted | ABSD 30%; remitted | ✓ |
| Married, permanent resident and foreigner, neither owns a home (no remission) IRAS | ABSD 60%; no remission | ABSD 60%; no remission | ✓ |
| Married, permanent resident and foreigner, each owns one IRAS | ABSD 60%; no remission | ABSD 60%; no remission | ✓ |
| Same, 16 Dec 2021 to 26 Apr 2023: neither owns a home IRAS | ABSD 30%; no remission | ABSD 30%; no remission | ✓ |
“Remitted”: IRAS’s tables mark the ABSD as remitted for a married couple’s first home. Couples’ cases use a $1,000,000 home; the rates don’t depend on the price.
We also compare IRAS’s live BSD and ABSD rate tables with the rates this calculator uses, twice a day. If IRAS’s page changes, a notice goes up at the top of this page until we have checked it.
What this calculator can’t work out
These need IRAS’s own e-Stamping calculator, IRAS directly, or a lawyer:
- Buying a share from your spouse, or a further share of a home you already own. Duty is then on the share’s value, and IRAS has separate rules for it.
- Trusts, companies and developers. Entities pay a single ABSD rate (65% since 27 Apr 2023), and housing developers a further 5% that cannot be remitted; transfers into trusts have their own rules.
- Whether a US, Swiss, Norwegian, Icelandic or Liechtenstein national counts as “the citizen” in a married-couple remission. They pay ABSD at citizens’ rates, but IRAS’s remission rules are written for Singapore citizens. We don’t apply the remission to them; ask IRAS.
- Property that is partly residential. IRAS splits the price and charges each part on its own rates. Run the calculator once for each part.
- Appeals and other remissions that IRAS decides case by case.
We don’t give advice on how to structure a purchase, such as one spouse buying alone.
Questions people ask
How much stamp duty is there on a $1.5 million condo?
The calculator starts at $1,500,000 for a citizen buying a first home. Tap “Second property” for a citizen who already owns one, or another button for other buyers: BSD stays the same, only the ABSD changes.
Do I pay ABSD on my first HDB flat?
Not as a citizen. A permanent resident pays 5% on a first home, HDB or private. A married couple with one citizen, buying their first home together, gets that remitted.
Can I pay stamp duty with CPF?
Yes, from your Ordinary Account, for BSD and ABSD on a home. You generally pay in cash first within the 14 days, then CPF reimburses you once a CPF charge can be lodged on the property.
Is stamp duty charged on the price or the valuation?
On whichever is higher. If the valuation is above the price you agreed, put it in the second box.
Does a home I own overseas count towards ABSD?
No. Only homes in Singapore count, including a share of one and an HDB flat.
Will the rates change?
Nobody outside the government knows in advance. The last four ABSD changes took effect the day after they were announced. We watch IRAS’s rate tables twice a day; sign up above for one email if they change.
Where the rules come from
- The BSD and ABSD rates are IRAS’s, from its BSD and ABSD pages. The remissions and refunds are from IRAS’s pages on married couples and single citizen seniors, and the deadlines and penalties from when to pay and late payment. We read them all on 24 Oct 2026 and re-read them on a schedule (see our update schedule).
- The free trade agreement nationals are from IRAS’s ABSD FAQ (US nationals) and the Ministry of Finance (Switzerland, Norway, Iceland and Liechtenstein). The CPF rules are from CPF Board.
- BSD is worked out tier by tier on the price or the valuation, whichever is higher, and rounded down to the dollar, as IRAS does. ABSD is the highest rate among the buyers, on the whole amount. All the sums run in your browser; what you type is not sent anywhere.
- This is a calculator, not tax or legal advice. IRAS decides the duty on each document; for anything unusual, use IRAS’s own stamp duty calculator or ask your lawyer. No one pays us for this page, and it has no affiliate links. See our disclaimer, how we get our numbers and corrections.
Changes to this page
Stamp duty calculator: pick who is buying with one tap (first home, married and upgrading, second property, permanent resident, foreigner) and the answer shows right under the price. It now starts on a citizen’s first home. New: what $10,000 more on the price adds, a way to compare two purchases side by side (kept in the link if you copy it), the ABSD refund as a dated timeline, a card beside the page that keeps your total and due date in view, and a total bar on phones. The sums and the 35 IRAS checks are unchanged. Try the calculator
New: stamp duty calculator. Buyer’s stamp duty and ABSD for any home, worked out tier by tier for every buyer on the purchase, with married-couple remission, the last day to sell for an ABSD refund (with a calendar reminder), when to pay and CPF. It matches all 35 of IRAS’s worked examples and couple tables, and IRAS’s rate tables are compared with ours twice a day. Rates since 2013 are in a CSV. Work out your stamp duty