🏠 Property · Stamp Duties · Sub-Silo 1 · Tool #1

BSD Buyer’s Stamp Duty Calculator Singapore 2026
Residential & Non-Residential — Exact Tiered BSD with Effective Rate & Band Breakdown

Calculate your exact Buyer’s Stamp Duty (BSD) for any Singapore residential or non-residential property purchase. The calculator uses the latest 2026 BSD rate tables — including the 5% and 6% tiers introduced in Budget 2023 for high-value residential properties — and shows a full band-by-band breakdown, the effective BSD rate, and the 14-day payment deadline from signing. ABSD is separate — use our ABSD Calculator after BSD.

✓ 6-Tier Residential Rates (Inc. 5% & 6%) ✓ 4-Tier Non-Residential Rates ✓ Band-by-Band Breakdown ✓ Effective BSD Rate ✓ PDF + WhatsApp Report
Residential Top6% (above S$3M)
Commercial Top4% (above S$1M)
Starting Rate1% (first S$180K)
Pay By14 Days
viae-Stamping IRAS
🏠 BSD Inputs

Residential: HDB flats, condominiums, landed houses, executive condominiums (EC). Non-Residential: commercial shophouses, office units, industrial factories, retail units. Different BSD rate tables apply.

S$

BSD is calculated on the purchase price or market value of the property — whichever is higher. IRAS may assess if the stated purchase price is below market value. Enter the contract price for standard purchases; for undervalued transactions, use the assessed market value.

🏠 BSD Calculation
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Select property type and enter purchase price to see full BSD breakdown by band, total BSD payable, effective rate, and payment deadline. For residential properties, ABSD is calculated separately — check our ABSD Calculator after this.

BSD Tax Contribution by Rate Band

BSD Buyer’s Stamp Duty Singapore 2026 — Residential 6-Tier & Non-Residential 4-Tier Rate Tables

Buyer’s Stamp Duty (BSD) is a mandatory tax levied on the purchase price (or market value, whichever is higher) of all property transactions in Singapore — both residential and non-residential. BSD applies to all buyers regardless of nationality, residency status, or whether it is a first or subsequent property purchase. Unlike ABSD (Additional Buyer’s Stamp Duty), which only applies to certain buyers, BSD is universal. The current BSD rate structure for residential property was updated in Singapore Budget 2023 (effective 20 February 2023), adding 5% and 6% tiers for properties above S$1.5 million and S$3 million respectively — significantly increasing the stamp duty burden on high-value residential transactions.

BSD Rate Table — Residential Property 2026 (Including Budget 2023 Rates)

Purchase Price TierBSD RateBSD on This TierCumulative BSD
First S$180,0001%S$1,800S$1,800
Next S$180,000 (S$180,001–S$360,000)2%S$3,600S$5,400
Next S$640,000 (S$360,001–S$1,000,000)3%S$19,200S$24,600
Next S$500,000 (S$1,000,001–S$1,500,000)4%S$20,000S$44,600
Next S$1,500,000 (S$1,500,001–S$3,000,000)5%S$75,000S$119,600
Above S$3,000,0006%VariesS$119,600+

BSD Rate Table — Non-Residential Property 2026 (Commercial, Industrial, Retail)

Purchase Price TierBSD RateBSD on This TierCumulative BSD
First S$180,0001%S$1,800S$1,800
Next S$180,000 (S$180,001–S$360,000)2%S$3,600S$5,400
Next S$640,000 (S$360,001–S$1,000,000)3%S$19,200S$24,600
Above S$1,000,0004%VariesS$24,600+

BSD Quick Reference — Common Singapore Property Price Points

Purchase PriceTotal BSDEffective RateType
S$500,000S$9,6001.92%HDB Resale / Entry Condo
S$800,000S$18,6002.33%Mid-Range Condo
S$1,200,000S$32,6002.72%Condo / EC
S$1,500,000S$44,6002.97%Condo / Landed Entry
S$2,000,000S$69,6003.48%Landed / Luxury Condo
S$3,000,000S$119,6003.99%Good Class Bungalow
S$5,000,000S$239,6004.79%Luxury / GCB

How This BSD Calculator Works — Price vs Market Value, Tiered Calculation & Payment Deadline

Step 1 — Select Property Type

Choose Residential or Non-Residential. The two property types use different BSD rate tables. Residential uses a 6-tier system (1%–6%); non-residential uses a 4-tier system (1%–4%). Note that Executive Condominiums (ECs) are classified as residential for BSD purposes. HDB commercial shophouses on ground floor are non-residential; the residential floors are residential.

Step 2 — Enter Purchase Price or Market Value

BSD is assessed on the higher of purchase price or market value. Enter the contract price for standard arm’s-length transactions. IRAS may query transactions where the purchase price appears significantly below market value. For new launches, use the developer’s stated price. For inherited or gifted properties, BSD is assessed on the market value at the date of transfer.

Step 3 — Pay via IRAS e-Stamping

BSD must be paid within 14 days of signing the Sale and Purchase Agreement (SPA) or Option to Purchase (OTP). Payment is made via IRAS e-Stamping portal (estamping.iras.gov.sg). Late payment attracts penalties. Legal conveyancing firms typically handle stamping for buyers — your solicitor will deduct BSD from your progress payment or CPF.

3 Real Singapore BSD Examples — HDB Resale, Typical Condo & High-Value Landed

HDB 4-Room Resale S$550K

First S$180K @ 1%S$1,800
Next S$180K @ 2%S$3,600
Remaining S$190K @ 3%S$5,700
Total BSDS$11,100
Effective rate2.02%
ABSD (SC 1st home)S$0

Condo S$1.8M (SC 2nd Home)

First S$180K @ 1%S$1,800
Next S$180K @ 2%S$3,600
Next S$640K @ 3%S$19,200
Next S$500K @ 4%S$20,000
Next S$300K @ 5%S$15,000
Total BSDS$59,600

GCB S$10M (Foreign Buyer)

BSD up to S$3MS$119,600
Above S$3M: S$7M @ 6%S$420,000
Total BSDS$539,600
Effective rate5.40%
ABSD (Foreigner)+60%
Total stamp dutyS$6.14M

3 Expert BSD Tips — BSD vs ABSD, Timing the OTP & Non-Residential BSD Strategy

1

BSD is Just the Start — ABSD Can Dwarf BSD for Many Buyers

For a Singapore Citizen buying a second residential property, BSD is typically 2–4% of purchase price, but ABSD is 20% — more than five times the BSD. For Permanent Residents buying their first property, ABSD is 5%. For foreigners, ABSD is 60% (since April 2023). The combined stamp duty (BSD + ABSD) is what determines the true upfront cost of a property purchase. Always calculate both BSD and ABSD together before committing to a purchase. Use our ABSD Calculator (linked below) immediately after BSD to get the complete picture. For buyers planning asset progression (selling one property to fund another), timing the sale and purchase to avoid ABSD overlap is critical — see our ABSD Remission Calculator for couples buying concurrently.

2

The OTP Clock: 14 Days to Stamp the Option, Not the SPA

A common timing misconception: the 14-day BSD payment deadline runs from the date the Option to Purchase (OTP) is exercised — not from when the Sale and Purchase Agreement (SPA) is signed (which comes later). For new launches, the OTP exercise date is when you sign the Sales and Purchase Agreement, which IRAS treats as the stamping trigger date. For resale properties: the OTP is usually valid for 21 days from the grant date; if the buyer exercises the OTP, stamping must occur within 14 days of exercise. If you are overseas during this period, your solicitor handles stamping on your behalf — ensure they are instructed promptly to avoid late payment penalties (which are typically S$10 or 10% of the unpaid duty, whichever is higher).

3

Non-Residential BSD Advantage for Investors: No ABSD, Lower Top Rate

Commercial and industrial properties attract only BSD (maximum 4%) with no ABSD at all. This makes non-residential property a compelling option for investors who have already purchased two residential properties and face 20–30% ABSD on a third residential purchase. A S$1.5M office unit or industrial property has BSD of approximately S$44,600 (effective rate ~3.0%) with zero ABSD — compared to a second residential condo at S$1.5M where a SC faces BSD of S$44,600 + ABSD of S$300,000 = total S$344,600 (23%). The net yield on commercial property also benefits from no restriction on rental (unlike HDB’s subletting rules). Serious investors comparing residential vs commercial should factor in the total stamp duty difference alongside rental yield, capital appreciation potential, and CPF usage restrictions (OA cannot be used for commercial property).

16 FAQs — BSD Buyer’s Stamp Duty Singapore 2026, Rate Tables, Payment & Exemptions

What is Buyer’s Stamp Duty (BSD) and who must pay it?+
Buyer’s Stamp Duty (BSD) is a mandatory tax levied on all property purchases in Singapore — residential and non-residential. It applies to: HDB flats (resale and BTO), condominiums, landed properties, shophouses, industrial units, and office spaces. BSD is paid by the buyer (not the seller). Unlike ABSD, BSD applies to everyone — all nationalities, all residency statuses, and for both first and subsequent property purchases. BSD is assessed on the purchase price or market value of the property, whichever is higher. BSD was first introduced in Singapore under the Stamp Duties Act and has evolved over time — the current 5% and 6% top tiers were introduced in Budget 2023 (effective 20 February 2023).
What are the current BSD rates for residential property in 2026?+
Residential BSD rates 2026: First S$180,000 at 1% = S$1,800 · Next S$180,000 (up to S$360,000) at 2% = S$3,600 · Next S$640,000 (up to S$1,000,000) at 3% = S$19,200 · Next S$500,000 (up to S$1,500,000) at 4% = S$20,000 · Next S$1,500,000 (up to S$3,000,000) at 5% = S$75,000 · Above S$3,000,000 at 6%. The 5% and 6% tiers were added in Budget 2023 (effective 20 February 2023) and remain in effect for 2026. BSD is progressive — only the portion within each band is taxed at that rate, not the entire purchase price.
Are the BSD rates different for commercial and industrial properties?+
Yes. Non-residential BSD (applicable to commercial shophouses, office units, industrial factories, retail properties, and mixed-use commercial floors) uses a 4-tier table: First S$180,000 at 1% · Next S$180,000 at 2% · Next S$640,000 at 3% · Above S$1,000,000 at 4%. The top rate for non-residential is 4% (compared to 6% for high-value residential). Additionally, non-residential property has no ABSD — only BSD applies. This makes commercial property significantly cheaper in total stamp duty for repeat property buyers.
When must BSD be paid and what are the penalties for late payment?+
BSD must be paid within 14 days of signing the Sale and Purchase Agreement (SPA) or exercising the Option to Purchase (OTP) — whichever is the stamping trigger event. Payment is made via the IRAS e-Stamping portal (estamping.iras.gov.sg) or through your conveyancing solicitor. Late payment penalties: S$10 or 10% of the unpaid duty (whichever is higher), plus interest at the prescribed rate. The penalty increases the longer payment is delayed. Most conveyancing law firms handle BSD stamping automatically — but buyers should confirm instructions with their solicitor at least 3–5 business days before the deadline to allow time for CPF fund releases and bank transfers.
Is BSD calculated on purchase price or market value?+
BSD is calculated on the higher of the purchase price or the market value of the property. For most standard arm’s-length transactions between unrelated parties, the purchase price equals market value and there is no difference. However, IRAS can challenge transactions where the stated purchase price is significantly below market value (e.g., sales between relatives, or deeply discounted distress sales). In such cases, IRAS assesses BSD on the market value. For gifted properties (e.g., parents transferring to children), BSD is assessed on the full market value even though no monetary consideration is paid.
Do HDB buyers pay BSD on the full purchase price including the CPF grant?+
Yes. BSD for HDB resale flat purchases is calculated on the full resale price agreed between buyer and seller — regardless of how the purchase is funded (CPF OA, cash, HDB loan, or bank loan) and regardless of whether CPF housing grants are received. Grants like the Enhanced Housing Grant (EHG), Family Grant, or Proximity Grant reduce the effective purchase price paid but do not reduce the BSD base. For BTO flats, BSD is assessed on the flat price published by HDB — typically much lower than resale prices for the same area, as BTOs are priced at a discount to market value. Note that BTO buyers may receive a BSG (Build-to-Order Stamp Duty Grant) from HDB that offsets BSD for eligible buyers — check the latest HDB announcement for current BTO stamp duty treatment.
Can CPF be used to pay BSD?+
Yes, for residential properties only. CPF Ordinary Account (OA) savings can be used to pay BSD on residential property purchases. The CPF withdrawal for BSD must be within the CPF housing withdrawal limits. For commercial/industrial properties, CPF OA cannot be used — BSD must be paid entirely in cash. For residential purchases, many buyers use CPF OA to pay BSD as part of the overall property payment process — your solicitor will handle the CPF withdrawal request as part of the conveyancing process. BSD must be stamped within 14 days regardless of whether you are using CPF or cash to pay — your solicitor needs CPF approval time factored in advance.
Does BSD apply to the purchase of shares in a property-holding company?+
Not directly. BSD applies to direct purchases of immovable property. When buying shares in a company that holds property, stamp duty is assessed differently — under the Additional Conveyance Duties (ACD) regime for residential property-holding entities (introduced 2017). ACD applies where 50%+ of company value is in Singapore residential property: a flat rate applies (currently 35% ABSD equivalent for foreigners, and various rates for other buyers). For transfers of shares in residential property-holding entities, consult IRAS directly or engage a property tax specialist. Standard BSD is not applicable in such structures — but significant alternative duties typically apply, closing the loophole.
Is there BSD on new launch condominiums from developers?+
Yes. BSD applies to new launch condominium purchases from developers in exactly the same way as resale property purchases. BSD is calculated on the purchase price in the developer’s Sales and Purchase Agreement. Developers typically include BSD in the financial package presented to buyers and assist in the e-Stamping process. The 5% and 6% BSD tiers are particularly relevant for new launches in Core Central Region (CCR) where prices frequently exceed S$2,000 per sqft, pushing many 3–4 bedroom units above the S$1.5M and S$3M BSD threshold. For a S$2.5M new launch condo: BSD = S$119,600 — 5% (first S$1.5M) + $50,000 (5% on next S$1M portion up to S$3M) = S$94,600. Check with calculator for exact amounts.
Does BSD apply when inheriting property in Singapore?+
For property inherited through a will or intestacy (dying without a will): BSD is generally not applicable for inheritance via probate/letters of administration — the transfer is by operation of law rather than by agreement. However, if beneficiaries execute a Deed of Family Arrangement to redistribute inherited property (e.g., one sibling buys out others’ share), BSD and potentially ABSD apply on the consideration paid. For property transferred as a gift during the owner’s lifetime (inter vivos transfer), BSD is assessed on the full market value even if no money changes hands. Estate duty was abolished in Singapore in 2008 — there is no inheritance tax, only the stamp duty on transfers.
What is the BSD for a S$1 million property?+
For a S$1,000,000 residential property purchase: 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 · Total BSD = S$24,600. Effective rate: 2.46%. The S$1,000,000 price falls exactly at the boundary of the 3% tier — no 4% applies here. For S$1,000,001 (one dollar more), the 4% tier begins and the additional S$1 attracts 4% rate. For non-residential property at S$1,000,000: same calculation = S$24,600 BSD. Note: for Singapore Citizens buying their first residential property at S$1M, no ABSD applies. The total stamp duty = S$24,600.
How does BSD affect affordability calculations?+
BSD is a significant upfront cost that must be factored into property affordability calculations alongside the down payment. For a S$1.5M property: BSD = S$44,600. This must be paid within 14 days of signing — typically from CPF OA or cash. If the buyer is a SC purchasing their second property: ABSD = 20% = S$300,000 in addition. Total upfront stamp duty: S$344,600. Banks include BSD in the total amount financed (subject to LTV limits) but BSD itself must be paid separately. When planning a property purchase, always budget BSD + ABSD + legal fees + renovation + moving costs — the total “above the line” costs beyond the mortgage and down payment can easily exceed S$50,000–S$100,000 for a mid-market condo purchase.
Is BSD refundable if the sale falls through?+
Yes, BSD is generally refundable if the property purchase is aborted and the Sale and Purchase Agreement is rescinded, subject to conditions. You must apply to IRAS for a refund via the e-Stamping portal. Conditions: the rescission must be genuine (not a sham), the SPA must be formally cancelled, and the refund application must be submitted within a specified timeframe (typically within 6 months of cancellation). IRAS may deduct an administrative fee. If the purchase falls through due to the buyer’s default (e.g., unable to obtain financing), BSD is still refundable — but the buyer forfeits the exercise fee/option fee to the seller. BSD paid on an OTP that lapses without exercise (buyer walks away before exercising) is also refundable.
What is the difference between BSD and Additional Buyer’s Stamp Duty (ABSD)?+
BSD (Buyer’s Stamp Duty): Applies to ALL property purchases regardless of buyer profile. Starts at 1% and goes up to 6% for residential. No ABSD component. ABSD (Additional BSD): Only applies to certain buyer profiles — SC buying second/third+ home (20%/30%), PRs (5% first, 30% second+), foreigners (60%), entities (65%). ABSD is in addition to BSD. Key difference: BSD is always payable; ABSD is an additional layer applied on top, based on citizenship, residency, and number of properties owned. For Singapore Citizens buying their very first property: pay BSD only (no ABSD). For everyone else: pay BSD + ABSD. The combined stamp duty (BSD + ABSD) is what makes multiple property ownership very expensive in Singapore.
Are there any BSD exemptions or rebates in Singapore?+
BSD exemptions are limited. Notable exemptions/concessions: (1) BTO flats: HDB provides a remission of BSD for eligible BTO buyers under certain schemes — check HDB’s current BTO announcement for specifics. (2) SERS (Selective En-Bloc Redevelopment Scheme) replacement flat purchases may receive BSD remission from HDB. (3) Amalgamation and subdivision of properties in certain configurations may receive partial remission — apply via IRAS. (4) International organisations with diplomatic privileges may be exempt. There is no general BSD exemption for first-time buyers of resale properties or condominiums. All standard market transactions are subject to full BSD. IRAS publishes the full list of stamp duty exemptions at iras.gov.sg.
How does BSD apply to foreigners buying property in Singapore?+
Foreigners pay the same BSD as Singapore Citizens on all property purchases — the BSD rate table is identical. The critical difference is ABSD: foreigners pay 60% ABSD on any residential property purchase (as of April 2023). On a S$2M residential property: BSD = S$69,600 (same as a SC) + ABSD = S$1,200,000 (60%). Total stamp duty for a foreigner: S$1,269,600. For non-residential property (commercial/industrial): no ABSD for anyone — foreigners pay only BSD at 1–4%, the same as locals. This makes commercial property the only category where foreigners do not face an ABSD premium in Singapore, explaining the significant interest from overseas investors in Singapore’s commercial real estate market despite the residential ABSD.
Legal Disclaimer & Editorial Transparency. BSD rates: Residential — 1% (first S$180,000), 2% (next S$180,000), 3% (next S$640,000), 4% (next S$500,000), 5% (next S$1,500,000), 6% (above S$3,000,000); rates effective 20 February 2023 (Budget 2023), applicable 2026. Non-Residential — 1%, 2%, 3%, 4% (above S$1,000,000). BSD assessed on higher of purchase price or market value. Payment due within 14 days of signing OTP or SPA via IRAS e-Stamping (estamping.iras.gov.sg). CPF OA may be used for residential BSD only. ABSD is separate and additional. All calculations are indicative — verify at iras.gov.sg before committing to any property transaction. Not legal or financial advice. Operated by MAFHH INTERNATIONAL LTD.