Buyer's stamp duty (BSD), additional buyer's stamp duty (ABSD) and seller's stamp duty (SSD) for a home in Singapore — HDB flat, executive condo or private property — at current IRAS rates.
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Buyer's stamp duty is charged in tiers: 1% on the first $180,000 of the price, rising band by band to 6% on the part above $3,000,000. Additional buyer's stamp duty is a single rate on the whole price, set by who is buying and how many homes they already own. Both are charged on the higher of the price and the market value, and are due within 14 days of exercising the Option to Purchase.
Seller's stamp duty is a single rate on the whole price, charged when a home is sold within 4 years of buying it: 16%, 12%, 8% and 4% of the price for a sale in the first, second, third or fourth year, for homes bought on or after 4 Jul 2025. Homes bought from 11 Mar 2017 to the day before pay 12%, 8% and 4% within 3 years. The holding period runs from the date the Option to Purchase was exercised.
Rates last checked against IRAS on 5 Oct 2026.
For an HDB resale, stamp duty is collected after you endorse the resale documents and can be paid from CPF: when each payment falls due.
Buyer's stamp duty applies to an HDB resale like any home: 1% on the first $180,000, rising through the tiers. A Singapore citizen buying a first home pays no ABSD on top. Enter the price above to see the exact figure.
None on a first home, 20% on a second and 30% on a third or later. A married couple with at least one citizen buying a second home jointly can get it refunded by selling the first within six months of buying, or of the new home's completion if it is still being built. A single citizen aged 55 or over buying a cheaper replacement private home can get the same refund.
Permanent residents pay 5% on a first home, 30% on a second and 35% on a third or later. Foreigners pay 60% on any home, and cannot buy an HDB flat.
For a joint purchase, ABSD is charged at the rate of the buyer with the highest one — a citizen buying with a permanent resident pays the PR rate.
For a home bought on or after 4 Jul 2025: 16%, 12%, 8% and 4% of the price if you sell in the first, second, third or fourth year, and nothing after 4 years. A home bought from 11 Mar 2017 pays 12%, 8% and 4% if sold within 3 years. It is charged on the higher of the price and the market value and due within 14 days of the sale.
In practice, no. SSD applies to HDB flats in law, but a flat cannot be sold before its 5-year minimum occupation period, which is longer than the 4-year SSD holding period. The same goes for executive condos within their MOP.