BSD accumulates across property-value bands, while ABSD depends on buyer profile and residential property count. When both apply, the cash required can be far above what the purchase price alone suggests.
Answer two questions first
What is the taxable value? BSD and ABSD generally use the higher of purchase price or market value. Who is buying? ABSD depends on each buyer’s profile on the purchase date, residential-property count and whether the purchase is joint, through a trust or by an entity.
How does BSD add up on a SGD 1,500,000 home?
| Value band | Rate | Tax in this example |
|---|---|---|
| First SGD 180,000 | 1% | SGD 1,800 |
| Next SGD 180,000 | 2% | SGD 3,600 |
| Next SGD 640,000 | 3% | SGD 19,200 |
| Next SGD 500,000 | 4% | SGD 20,000 |
| Total BSD | — | SGD 44,600 |
BSD is marginal: the final 4% band does not apply to the whole SGD 1,500,000. Higher portions can enter the 5% and 6% residential bands.
How much can buyer profile change the cash needed?
| Illustrative buyer | ABSD | BSD + ABSD |
|---|---|---|
| Singapore citizen, first home | SGD 0 | SGD 44,600 |
| Singapore PR, first home (5%) | SGD 75,000 | SGD 119,600 |
| Foreign individual (60%) | SGD 900,000 | SGD 944,600 |
Uses common individual rates for purchases on or after 27 Apr 2023. It excludes FTA treatment, matrimonial-home refunds and other remissions.
Why are second homes and joint purchases harder?
- A Singapore citizen commonly pays 20% ABSD on a second residential property and 30% on a third or subsequent property.
- A PR commonly pays 30% on a second property and 35% on a third or subsequent property.
- For buyers with different profiles, the highest applicable ABSD rate generally applies to the full joint purchase.
Do not use a general calculator for every trust or entity
Entities and some trust acquisitions can attract 65% ABSD. Developers, trusts with identifiable beneficiaries, qualifying married couples and some FTA nationals may face different treatment, upfront payment and refund deadlines. Have the transaction structure checked before signing.
Stamp-duty sequence before signing
- Compare purchase price with market value and use the higher amount.
- Apply the residential BSD bands.
- Confirm every buyer’s status and residential-property count on the purchase date.
- Check joint ownership, trusts, entities, FTA treatment and remission conditions.
- Put BSD, ABSD, legal fees and downpayment on one funding timeline.
Questions that often change the result
Does every first home have zero ABSD?
No. A citizen’s first home commonly attracts 0%, a PR’s first home 5%, and a foreign individual’s purchase generally 60%, subject to exceptions.
Does overseas property count?
IRAS currently states that properties outside Singapore are excluded from the residential-property count for ABSD.
Can PR status obtained after signing change the rate?
The buyer profile is generally determined on the purchase date; do not assume a later status change automatically lowers the duty.
Check the IRAS tables
Residential BSD bands · ABSD profiles and rates
Written and reviewed by the QuickCalc editorial team. Last reviewed: 8 Sep 2026. Obtain professional advice before a complex or high-value transaction.