Buyer's Stamp Duty and ABSD for Singapore homes, including joint buyers of different residency and married couples.
| Band | Rate | Duty |
|---|---|---|
In Singapore, every home buyer pays Buyer's Stamp Duty (BSD). It's tiered from 1% to 6%, so it comes to about 3% on a S$1.5M home. Some buyers also pay Additional Buyer's Stamp Duty (ABSD), depending on residency and how many homes they already own:
Both are due within 14 days of signing.
20% of the price (or market value, if higher). On a S$1,500,000 second home that is S$300,000 of ABSD on top of S$44,600 BSD. A third or later home is charged 30%.
If you are a married couple, at least one of you is a Singapore Citizen and neither of you owns a home, the ABSD is remitted in full, so you pay BSD only. Your lawyer applies for the remission when the documents are stamped. There is no remission for a PR–foreigner couple.
Married couples with at least one Singapore Citizen who buy a second home can claim a refund of the ABSD if they sell their first home within 6 months of buying the new one (for an uncompleted property, within 6 months of TOP or CSC, whichever is earlier). You pay the ABSD first; IRAS does not extend the deadline.
Yes. BSD and ABSD can be paid from your CPF Ordinary Account. Because duty is due within 14 days of signing, most buyers pay in cash first and are reimbursed from CPF when the purchase completes.
Under Free Trade Agreements, nationals and permanent residents of the United States, and nationals of Switzerland, Liechtenstein, Norway and Iceland, are charged ABSD at the same rates as Singapore Citizens.
Yes. HDB flats, including part-shares, count towards the number of residential properties you own when working out your ABSD rate.
On a S$1,500,000 first home, BSD is S$44,600. If they are not married, the PR's 5% ABSD rate applies to the whole price: S$75,000, for a total of S$119,600. If they are married and neither owns a home, the ABSD is remitted, so they pay BSD of S$44,600 only.
Decoupling is when one co-owner transfers their share of a home to the other, so the person who sold their share can buy the next home as a first-time buyer. The transfer itself attracts BSD on the share's value, and it may trigger SSD within the holding period. IRAS can challenge arrangements made mainly to avoid ABSD, so get legal advice first.
No. Residential property bought into a living trust is charged 65% ABSD upfront. A refund may be claimed only in limited cases, such as when every beneficiary is identifiable and would otherwise have paid a lower rate. The rules are strict, so speak to a lawyer before buying through a trust.
If you sell a home you bought on or after 4 July 2025 within 4 years, you pay SSD on the higher of the price and market value: 16% in year 1, 12% in year 2, 8% in year 3 and 4% in year 4. There is no SSD after 4 years. For a new launch, the holding period starts from the date you signed the option to purchase, not from TOP.
Buyer's Stamp Duty and ABSD for Singapore homes, including joint buyers of different residency and married couples.
| Band | Rate | Duty |
|---|---|---|
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In Singapore, every home buyer pays Buyer's Stamp Duty (BSD). It's tiered from 1% to 6%, so it comes to about 3% on a S$1.5M home. Some buyers also pay Additional Buyer's Stamp Duty (ABSD), depending on residency and how many homes they already own:
Both are due within 14 days of signing.
20% of the price (or market value, if higher). On a S$1,500,000 second home that is S$300,000 of ABSD on top of S$44,600 BSD. A third or later home is charged 30%.
If you are a married couple, at least one of you is a Singapore Citizen and neither of you owns a home, the ABSD is remitted in full, so you pay BSD only. Your lawyer applies for the remission when the documents are stamped. There is no remission for a PR–foreigner couple.
Married couples with at least one Singapore Citizen who buy a second home can claim a refund of the ABSD if they sell their first home within 6 months of buying the new one (for an uncompleted property, within 6 months of TOP or CSC, whichever is earlier). You pay the ABSD first; IRAS does not extend the deadline.
Yes. BSD and ABSD can be paid from your CPF Ordinary Account. Because duty is due within 14 days of signing, most buyers pay in cash first and are reimbursed from CPF when the purchase completes.
Under Free Trade Agreements, nationals and permanent residents of the United States, and nationals of Switzerland, Liechtenstein, Norway and Iceland, are charged ABSD at the same rates as Singapore Citizens.
Yes. HDB flats, including part-shares, count towards the number of residential properties you own when working out your ABSD rate.
On a S$1,500,000 first home, BSD is S$44,600. If they are not married, the PR's 5% ABSD rate applies to the whole price: S$75,000, for a total of S$119,600. If they are married and neither owns a home, the ABSD is remitted, so they pay BSD of S$44,600 only.
Decoupling is when one co-owner transfers their share of a home to the other, so the person who sold their share can buy the next home as a first-time buyer. The transfer itself attracts BSD on the share's value, and it may trigger SSD within the holding period. IRAS can challenge arrangements made mainly to avoid ABSD, so get legal advice first.
No. Residential property bought into a living trust is charged 65% ABSD upfront. A refund may be claimed only in limited cases, such as when every beneficiary is identifiable and would otherwise have paid a lower rate. The rules are strict, so speak to a lawyer before buying through a trust.
If you sell a home you bought on or after 4 July 2025 within 4 years, you pay SSD on the higher of the price and market value: 16% in year 1, 12% in year 2, 8% in year 3 and 4% in year 4. There is no SSD after 4 years. For a new launch, the holding period starts from the date you signed the option to purchase, not from TOP.