Singapore BSD Calculator
Buyer's Stamp Duty — tiered 1% to 6% for residential property.
Tiered breakdown
| Band | Rate | Amount in band | Duty |
|---|---|---|---|
| $0 – $180,000 | 1% | $180,000 | $1,800 |
| $180,000 – $360,000 | 2% | $180,000 | $3,600 |
| $360,000 – $1,000,000 | 3% | $640,000 | $19,200 |
| $1,000,000 – $1,500,000 | 4% | $500,000 | $20,000 |
| Total BSD | $44,600 | ||
BSD is calculated on the higher of the purchase price or the market value. This calculator uses the price you entered. ABSD (if applicable) is computed separately — use the ABSD calculator →
BSD rate schedule (effective 14 Feb 2023)
Residential
| Band | Rate |
|---|---|
| Up to $180,000 | 1% |
| Up to $360,000 | 2% |
| Up to $1,000,000 | 3% |
| Up to $1,500,000 | 4% |
| Up to $3,000,000 | 5% |
| Above $3,000,000 | 6% |
Non-residential
| Band | Rate |
|---|---|
| Up to $180,000 | 1% |
| Up to $360,000 | 2% |
| Up to $1,000,000 | 3% |
| Up to $1,500,000 | 4% |
| Above $1,500,000 | 5% |
Frequently asked questions
What is Buyer's Stamp Duty (BSD) in Singapore?▾
BSD is a tax payable to IRAS on the purchase of any property in Singapore. It is calculated on the higher of the purchase price or the market value of the property, and is charged on a tiered (progressive) scale. The buyer is liable to pay BSD within 14 days of executing the contract (or within 30 days if executed overseas).
What are the BSD rates in Singapore as of 2026?▾
Residential property: 1% on the first $180,000; 2% on the next $180,000; 3% on the next $640,000; 4% on the next $500,000; 5% on the next $1.5 million; 6% on any amount above $3 million. Non-residential property: 1% / 2% / 3% / 4% with a top rate of 5% above $1.5 million. These rates have been effective since 14 February 2023.
How do I calculate BSD on a $1.5 million property?▾
For a $1,500,000 residential purchase: 1% × $180,000 = $1,800; 2% × $180,000 = $3,600; 3% × $640,000 = $19,200; 4% × $500,000 = $20,000. Total BSD = $44,600.
Is BSD the same as ABSD?▾
No. BSD applies to every buyer on every property. ABSD (Additional Buyer's Stamp Duty) is a separate cooling-measure tax that depends on the buyer's residency status (SC / PR / Foreigner / Entity) and on how many residential properties the buyer already owns. ABSD is calculated on top of BSD.
Is BSD payable on HDB flats?▾
Yes. BSD applies to HDB resale flats, BTO flats, executive condominiums, private condominiums, and landed property — both freehold and leasehold. There is no BSD exemption for HDB.
When is BSD payable?▾
Within 14 days of signing the Option to Purchase or Sale & Purchase Agreement in Singapore, or within 30 days if the document was signed overseas. Late payment attracts a penalty.
Are there any BSD exemptions or remissions?▾
BSD is generally payable on every property transaction. Limited remissions exist for specific transfers — for example, transfers between divorcing spouses pursuant to a Court Order, or certain transfers under a Will. Consult IRAS or a conveyancing lawyer for your situation.
Source: IRAS — Stamp Duty for Property (Buying or Acquiring Property) ↗
Rates last verified against the IRAS website on the date shown in the legal banner above. Always confirm the current rate with IRAS before relying on this tool for any transaction.