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.
Residential: HDB flats, condominiums, landed houses, executive condominiums (EC). Non-Residential: commercial shophouses, office units, industrial factories, retail units. Different BSD rate tables apply.
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.
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 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 Tier | BSD Rate | BSD on This Tier | Cumulative BSD |
|---|---|---|---|
| First S$180,000 | 1% | S$1,800 | S$1,800 |
| Next S$180,000 (S$180,001–S$360,000) | 2% | S$3,600 | S$5,400 |
| Next S$640,000 (S$360,001–S$1,000,000) | 3% | S$19,200 | S$24,600 |
| Next S$500,000 (S$1,000,001–S$1,500,000) | 4% | S$20,000 | S$44,600 |
| Next S$1,500,000 (S$1,500,001–S$3,000,000) | 5% | S$75,000 | S$119,600 |
| Above S$3,000,000 | 6% | Varies | S$119,600+ |
BSD Rate Table — Non-Residential Property 2026 (Commercial, Industrial, Retail)
| Purchase Price Tier | BSD Rate | BSD on This Tier | Cumulative BSD |
|---|---|---|---|
| First S$180,000 | 1% | S$1,800 | S$1,800 |
| Next S$180,000 (S$180,001–S$360,000) | 2% | S$3,600 | S$5,400 |
| Next S$640,000 (S$360,001–S$1,000,000) | 3% | S$19,200 | S$24,600 |
| Above S$1,000,000 | 4% | Varies | S$24,600+ |
BSD Quick Reference — Common Singapore Property Price Points
| Purchase Price | Total BSD | Effective Rate | Type |
|---|---|---|---|
| S$500,000 | S$9,600 | 1.92% | HDB Resale / Entry Condo |
| S$800,000 | S$18,600 | 2.33% | Mid-Range Condo |
| S$1,200,000 | S$32,600 | 2.72% | Condo / EC |
| S$1,500,000 | S$44,600 | 2.97% | Condo / Landed Entry |
| S$2,000,000 | S$69,600 | 3.48% | Landed / Luxury Condo |
| S$3,000,000 | S$119,600 | 3.99% | Good Class Bungalow |
| S$5,000,000 | S$239,600 | 4.79% | 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
Condo S$1.8M (SC 2nd Home)
GCB S$10M (Foreign Buyer)
3 Expert BSD Tips — BSD vs ABSD, Timing the OTP & Non-Residential BSD Strategy
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.
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).
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).