Buyer Stamp Duty in Singapore: Rates, Calculations, and Payment Rules for 2026

Buying a property in Singapore often moves quickly. An option is secured. Paperwork follows. Then the buyer’s stamp duty comes into focus. Many buyers only realise the amount payable after committing, which can create pressure and confusion.

Buyer stamp duty in Singapore continues to apply in 2026 and beyond under the same tiered rate structure introduced in earlier budgets. While there have been no recent changes to buyer stamp duty rates, rising property prices mean the actual tax payable has increased for many buyers. This makes early planning even more important.

Buyers often ask the same questions. How much buyer stamp duty is payable? When payment is due. Whether the amount differs for HDB flats or private properties. And how calculators can help avoid mistakes.

This guide explains buyer stamp duty clearly. It covers current rates, how the calculation works, payment timelines, and practical tools to help buyers plan costs before signing any agreement.

Table of contents

1. Buyer Stamp Duty Singapore Explained
2. Buyer Stamp Duty Rates in Singapore for 2025 and 2026
3. How Buyer Stamp Duty Is Calculated in Singapore
4. Buyer Stamp Duty for HDB Flat Purchases
5. Additional Buyer Stamp Duty Explained
6. Buyer Stamp Duty vs Additional Buyer Stamp Duty
7. BSD or Buyer’s Stamp Duty Calculator
8. When Buyer Stamp Duty May Be Remitted or Not Payable
9. Buyer Stamp Duty When to Pay?
10. Buyer Stamp Duty for Condo Purchases
11. BSD Payment and E-Stamping: When and How to Pay Buyer Stamp Duty in Singapore
12. What If I Am Late in Paying the Buyer’s Stamp Duty
13. Ready to Plan Your Buyer Stamp Duty Before Making an Offer?

Buyer Stamp Duty Singapore Explained

Buyer stamp duty is a tax payable when a property is purchased or acquired in Singapore. It applies to all residential property types, regardless of whether the buyer is purchasing a first home or an additional property.

The amount payable is based on the purchase price or the property’s market value, whichever is higher. Buyer stamp duty is payable for HDB flats, condominiums, landed homes, and other residential properties.

Key points to note about buyer stamp duty in Singapore:

• Buyer stamp duty applies to every property purchase
• It is calculated using a tiered rate structure
• The tax is payable even if no loan is taken
• It is separate from the Additional Buyer Stamp Duty
• Payment is required early in the transaction process

Many buyers confuse buyer stamp duty with Additional Buyer Stamp Duty. The difference is important. Buyer stamp duty applies to all buyers. Additional Buyer Stamp Duty only applies in certain situations, such as owning multiple properties or buying as a foreigner.

Understanding buyer stamp duty early helps buyers plan upfront costs more accurately and avoid last-minute surprises.

Buyer Stamp Duty Rates in Singapore for 2025 and 2026

Buyer stamp duty rates in Singapore are tiered. Each portion of the property value is taxed at a different rate. The higher the property value, the higher the total stamp duty payable.

The current buyer stamp duty rates introduced in earlier budgets continue to apply in 2025 and 2026. There have been no new changes to the rate structure during this period.

Buyer stamp duty is calculated based on the purchase price or market value, whichever is higher.

Buyer Stamp Duty Rates for Residential Properties

These rates apply to all residential properties. This includes HDB flats, apartments, condominiums, and landed homes.

Buyer Stamp Duty Rates for Non-Residential Properties

Non-residential properties do not attract the higher 6% rate that applies to high-value residential properties.

Key points to remember:

• Buyer stamp duty rates are progressive
• Only the portion within each tier is taxed at that rate
• Higher property prices lead to higher total BSD payable
• The same residential rates apply in 2025 and 2026

These rates form the basis for all buyer stamp duty calculations in Singapore.

How Buyer Stamp Duty Is Calculated in Singapore

Buyer stamp duty in Singapore is calculated using a tiered system. This means the tax is applied in parts rather than as a single flat rate. Each portion of the property value is taxed at a different rate.

The calculation is based on the purchase price or the property’s market value, whichever is higher. This applies in 2025 and 2026.

In simple terms, higher-value homes attract higher stamp duty because more of the value falls into the higher tax bands.

Buyer Stamp Duty Formula for Quick Estimation

Some buyers prefer a faster way to estimate buyer stamp duty without calculating each tier separately. A simplified formula can be used based on the property value range.

Buyer stamp duty is always rounded down to the nearest dollar.

This formula is useful for quick checks. For precise figures, many buyers still rely on a buyer stamp duty calculator.

Example: Buyer Stamp Duty for a S$5 Million Property

To understand how the calculation works in practice, consider a condominium purchased at S$5 million.

The buyer’s stamp duty is calculated as follows:

• First S$180,000 at 1%
  S$1,800
• Next S$180,000 at 2%
  S$3,600
• Next S$640,000 at 3%
  S$19,200
• Next S$500,000 at 4%
  S$20,000
• Next S$1.5 million at 5%
  S$75,000
• Remaining S$2 million at 6%
  S$120,000

The total buyer stamp duty payable is S$239,600.

While understanding the calculation helps with planning, most buyers prefer using a buyer stamp duty calculator to avoid mistakes. This is especially helpful when comparing multiple properties or checking affordability before making an offer.

Buyer Stamp Duty for HDB Flat Purchases

Buyer stamp duty also applies when purchasing an HDB flat. The same buyer stamp duty rates apply, and the calculation method is the same as for private residential properties.

The amount payable is based on the purchase price or the flat’s market value, whichever is higher. This applies to both new and resale HDB flats.

Key points for HDB buyers to note:

• Buyer stamp duty is payable for all HDB flat purchases
• The same tiered rates apply to private residential properties
• Buyer stamp duty can usually be paid using CPF funds, subject to CPF rules
• The tax must be paid within the same timelines after signing the agreement

Many buyers use an HDB buyer stamp duty calculator when planning their purchase. This helps estimate upfront costs alongside other HDB-related payments, such as option fees and legal fees.

Understanding buyer stamp duty early allows HDB buyers to plan CPF usage and cash flow more accurately before committing to a flat.

Additional Buyer Stamp Duty Explained

Additional Buyer Stamp Duty (ABSD) is a separate tax that some property buyers must pay in addition to standard buyer stamp duty. It applies only in certain instances, depending on the buyer’s profile and the number of residential properties they own. ABSD is charged on the higher of the purchase price or market value, just like buyer stamp duty.

Additional Buyer Stamp Duty Rates (2025)

Here are the current ABSD rates for residential property purchases:

When ABSD Applies

ABSD applies in addition to the buyer stamp duty Singapore when:

• A Singapore Citizen buys a second or more residential properties
• A Singapore Permanent Resident buys any residential property, and higher rates apply for two or more properties
• A foreign buyer purchases any residential property
• An entity, such as a company or trust, buys residential property

The tax is levied on each eligible residential purchase and significantly increases upfront costs, especially for multiple-property owners and foreign buyers.

Practical Points to Note

• ABSD is calculated on the same basis as buyer stamp duty, based on the higher of the purchase price or market value.
• Married couples may have different ABSD calculations if the property is held jointly (based on the highest ABSD rate).
• Some remission rules exist, for example, under certain Free Trade Agreements, subject to eligibility.

Because ABSD can significantly increase the total stamp duty payable, many buyers check both buyer stamp duty and ABSD early. An Additional Buyer stamp duty calculator helps estimate the total amount before making an offer.

Buyer Stamp Duty vs Additional Buyer Stamp Duty

Buyer stamp duty and Additional Buyer Stamp Duty are often mentioned together, but they serve different purposes. Understanding the difference helps buyers estimate upfront costs more accurately.

Buyer stamp duty applies to every residential property purchase in Singapore. It is mandatory and payable regardless of the buyer’s profile or the number of properties owned.

Additional Buyer Stamp Duty applies only in specific situations. It depends on the buyer’s citizenship or residency status and the number of residential properties the buyer already owns at the time of purchase.

Key differences to note:

• Buyer stamp duty applies to all buyers and all residential purchases
• Additional Buyer Stamp Duty applies only when certain conditions are met
• Buyer stamp duty rates are the same for everyone
• Additional Buyer Stamp Duty rates vary by buyer profile and property count
• Both are calculated based on the higher of the purchase price or market value
• Both must be paid within the same stamp duty payment timelines

Because Additional Buyer Stamp Duty can significantly increase the total amount payable, many buyers calculate both taxes together before committing to a property purchase.

Understanding how these two stamp duties work together helps buyers avoid surprises and plan their finances with greater confidence.

BSD or Buyer’s Stamp Duty Calculator

Not great with numbers or just can’t be bothered with the math? Or just use our PropertyGuru stamp duty calculator to work out your stamp duties payable on your new home.

When Buyer Stamp Duty May Be Remitted or Not Payable

Buyer stamp duty is usually payable for all property purchases in Singapore. However, there are specific situations in which the tax may be remitted or ultimately not payable. These cases are tightly defined and require approval from the Inland Revenue Authority of Singapore.

Situations where buyer stamp duty may be remitted include:

• An aborted sale and purchase, where the transaction does not complete, and the IRAS conditions for remission or refund are met
• Transfer of an HDB flat within the family, where the transfer qualifies for family-transfer stamp duty relief under HDB and IRAS rules
• Transfer of property or assets between associated permitted entities that qualify for group relief
• Transfer of assets arising from qualifying business reconstruction or amalgamation schemes
• Acquisition of residential land with no use restriction, where the buyer commits to full non-residential development and meets IRAS gross floor area requirements

These cases are exceptions, not the norm. Buyer stamp duty relief is not granted automatically.

Buyers must meet all conditions set by IRAS and, in most cases, submit a formal application for remission. Application deadlines differ depending on the type of relief. For this reason, buyers should always check the specific timeframe stated by IRAS for the relevant scheme.

Supporting documents are usually required. These may include contracts, proof of family relationships, corporate documents, or undertakings to meet development conditions. Because the rules are detailed and time-sensitive, it is important to assess eligibility early and prepare documents promptly. Missing a deadline can result in the full buyer stamp duty becoming payable, along with possible late payment penalties.

Buyer Stamp Duty: When to Pay?

Buyer stamp duty is payable early in the property purchase process. Missing the deadline can lead to penalties, so timing matters.

In Singapore, buyer stamp duty must be paid based on when the Sale and Purchase Agreement is signed.

Key payment timelines to note:

• Payment is due within 14 days of signing the Sale and Purchase Agreement if it is signed in Singapore
• Payment is due within 30 days if the agreement is signed overseas
• The deadline applies regardless of whether the property is completed or under construction

Buyer stamp duty is payable even if the transaction is not eventually complete. Once the agreement is signed, the tax obligation remains.

Payment is made to the Inland Revenue Authority of Singapore through approved electronic channels. Buyers can pay using cash or CPF funds, subject to CPF rules and available balances.

Because the payment window is short, many buyers calculate the buyer stamp duty in advance. Using a buyer stamp duty calculator before committing to a purchase helps avoid last-minute issues and late payment penalties.

Buyer Stamp Duty for Condo Purchases

Buyer stamp duty for condo purchases follows the same rules as other residential properties in Singapore. There is no separate or higher buyer stamp duty rate just because the property is a private condominium.

The tax is calculated based on the purchase price or the market value, whichever is higher. The same tiered rates apply, regardless of whether the condominium is new, resale, or under construction.

Key points for condominium buyers to note:

• Buyer stamp duty applies to all condominium purchases
• Rates are the same as those for HDB flats and landed homes
• Higher-priced condominiums usually attract higher BSD due to the progressive structure
• Buyer stamp duty is payable even if a loan fully finances the purchase

Some buyers assume private properties attract different buyer stamp duty treatment. This is not the case. The difference in total upfront cost usually comes from the property price itself, not from a separate buyer stamp duty rule.

Understanding buyer stamp duty for condo purchases early helps buyers plan cash flow and avoid underestimating upfront costs.

BSD Payment and E-Stamping: When and How to Pay Buyer Stamp Duty in Singapore

Buyer stamp duty must be paid through IRAS e-Stamping once a property transaction is confirmed. Payment timelines are strict, so buyers should be clear about when and how the tax will be settled.

Buyer stamp duty is payable based on when the Sale and Purchase Agreement is signed. If the agreement is signed in Singapore, payment must be made within 14 days. If the agreement is signed overseas, payment is due within 30 days. These timelines apply to all residential property purchases.

Payment is made electronically through IRAS e-Stamping. Buyers or their authorised representatives can complete the process online. The system calculates the stamp duty payable based on the declared property value.

Key points to note about BSD payment and e-Stamping:

• Buyer stamp duty is paid via IRAS e-Stamping
• Payment must be completed within the required timeline
• Late payment may result in penalties and interest
• Payment can be made using cash or CPF funds, subject to CPF rules
• Stamp duty remains payable even if the transaction later falls through

Because the payment window is short, many buyers complete e-Stamping soon after signing the agreement. Planning early and confirming payment details helps avoid delays and unnecessary penalties.

What If I Am Late in Paying the Buyer’s Stamp Duty

Buyer stamp duty must be paid within the required timeline after signing the relevant agreement. If payment is late, penalties apply. These penalties increase the longer the amount remains unpaid and are automatically imposed by IRAS.

Once the payment deadline passes, a late payment penalty is charged from the next day. The amount depends on how long the buyer’s stamp duty remains unpaid.

If the delay is not more than three months

A penalty is imposed:

• The amount charged is the higher of S$10 or an amount equal to the unpaid buyer’s stamp duty
• At this stage, the penalty can already double the amount payable if the full duty remains unpaid.

If the delay exceeds three months

A higher penalty applies:

• The amount charged is the higher of S$25 or four times the unpaid buyer’s stamp duty

If the buyer’s stamp duty remains unpaid after this, IRAS may take enforcement action. This can include recovering the amount through a bank or employer, issuing travel restrictions, or commencing legal proceedings.

Ready to Plan Your Buyer Stamp Duty Before Making an Offer?

Buyer stamp duty is one of the first costs buyers face, yet it is often underestimated. Small gaps in understanding can lead to rushed payments, miscalculations, or late penalties. That pressure is avoidable with early planning.

Before committing to any property, it helps to know how much buyer stamp duty is payable, whether Additional Buyer Stamp Duty applies, and when payment is due. Using calculators early gives a clearer view of upfront costs and helps buyers plan cash and CPF usage with confidence.

If you are still comparing options, take time to assess total purchase costs, not just the property price. 

For more practical property guides and updates, explore the PropertyGuru Guides section. When ready, browse the latest new launches and resale listings on PropertyGuru to plan the next step with clearer expectations.