BSD and ABSD are separate Singapore property duties. BSD is progressive; ABSD generally applies to the full residential property value based on buyer circumstances.
How the rule works
Both usually use the higher of consideration or market value. ABSD depends on citizenship, PR status, entity type and the number of homes owned after purchase.
Calculation method
Estimated total = progressive BSD + full value × applicable ABSD rate. The tool covers common individual scenarios only.
Three practical examples
- On SGD 1,000,000, BSD is about SGD 24,600 using the 1%, 2% and 3% bands.
- A Singapore citizen buying a first home normally has no ABSD but still pays BSD.
- A PR first home at a 5% ABSD rate adds SGD 50,000 on a SGD 1,000,000 value.
Special cases and limits
- Joint buyers generally need the highest applicable profile checked.
- Trusts, entities, gifts, inheritance and transfers need specialist treatment.
- Use the transaction date and current IRAS rules when policy changes occur.
Frequently asked questions
Are BSD and ABSD alternatives?
No. BSD normally remains payable when ABSD also applies.
What if price is below market value?
Duty normally uses the higher figure.
Sources and review
Official source · Official source 2
Written and reviewed by the QuickCalc editorial team. Last reviewed: 4 Sep 2026. To report a rule or calculation error, email contact@zevlis.com.