What's the difference between BSD and ABSD in Singapore?

BSD (Buyer's Stamp Duty) is paid by every buyer on every property purchase — residential and non-residential. It is tiered 1% to 6% (residential) or 1% to 5% (non-residential). ABSD (Additional Buyer's Stamp Duty) is a property cooling measure paid on top of BSD, but only on residential property and only by certain buyer profiles: Singapore PRs, foreigners, entities, and Singapore Citizens buying their 2nd or 3rd+ residential property.

Do I pay both BSD and ABSD?

Yes, if ABSD applies. A Singapore Citizen buying their 1st residential property pays only BSD (0% ABSD). An SPR pays both BSD and 5% ABSD on a 1st property. A foreigner pays BSD plus 60% ABSD. Non-residential property never attracts ABSD.

Which is bigger — BSD or ABSD?

For SCs on a 1st property: BSD only, no ABSD. For SPRs on a 1st property: ABSD (5% flat) is larger than BSD at almost every realistic price — the two are roughly equal only at about S$6 million, where the 6% top BSD band starts to overtake the 5% ABSD. For foreigners or buyers of a 2nd+ property as an SC, ABSD is usually multiple times the BSD bill.

Are BSD and ABSD paid at the same time?

Yes. Both are payable within 14 days of execution in Singapore (30 days overseas), via IRAS e-Stamping. The conveyancing lawyer handles both as one combined payment.

Is there a single calculator for total stamp duty?

Yes — use the Total Stamp Duty calculator on this site for BSD + ABSD combined, or the individual BSD and ABSD calculators if you want each component separately.

BSD vs ABSD — What's the Difference? Singapore Stamp Duty Explained

One-sentence summary

BSD is the universal property purchase tax. ABSD is a separate cooling-measure surcharge layered only on residential transactions and only for certain buyers.

Side-by-side comparison

Aspect	BSD	ABSD
Trigger	Every property purchase	Residential property only
Buyer profile	All buyers	SPR / Foreigner / Entity / SC on 2nd+
Rate type	Tiered (1%–6%)	Flat % by profile (0%–65%)
Calculated on	Higher of price or market value	Higher of price or market value
Top rate	6% (res) / 5% (non-res)	65% (entity)
Purpose	Government revenue	Property cooling measure
Effective from	14 Feb 2023	27 Apr 2023
Deadline	14 days SG / 30 days overseas	Same as BSD
Paid by	Buyer	Buyer

How the two stack — worked examples

SC buying first $1.5M condo

BSD = $44,600 · ABSD = $0 · Total = $44,600

SC buying 2nd $1.5M condo

BSD = $44,600 · ABSD = 20% × $1.5M = $300,000 · Total = $344,600

SPR buying first $1.5M condo

BSD = $44,600 · ABSD = 5% × $1.5M = $75,000 · Total = $119,600

Foreigner buying $1.5M condo

BSD = $44,600 · ABSD = 60% × $1.5M = $900,000 · Total = $944,600

🧮 Combine the two in the Total Stamp Duty calculator.

Why does Singapore have two stamp duties?

BSD is a long-standing transaction tax that funds general government revenue. It is rate-neutral with respect to who is buying — the policy goal is simply to tax property transfers.

ABSD was introduced in December 2011 as a cooling measure. Its policy goal is different — to dampen demand from certain buyer segments (foreigners, investors buying additional properties, corporate investors) without penalising first-time Singapore Citizen buyers. The rates have been raised multiple times since 2011, most recently on 27 April 2023.

BSD vs ABSD — What's the Difference?