Commercial Property Stamp Duty Calculator Singapore 2026
Non-Residential BSD (1%–5%), No ABSD, GST on Purchase & Shophouse Apportionment
Calculate Buyer’s Stamp Duty (BSD) on Singapore commercial, industrial, retail, and office property purchases using the non-residential 4-tier rate table (1% to 5%, topping out at 5% above S$1.5M). The headline advantage of commercial property: NO Additional Buyer’s Stamp Duty (ABSD) — saving investors 20% to 60% versus residential property. Includes GST treatment for GST-registered sellers, residential vs commercial total cost comparison, and mixed-use shophouse apportionment between residential and commercial portions.
Non-residential property (office, retail, industrial, commercial shophouse) attracts only BSD — no ABSD and no SSD. Mixed-use shophouses (e.g., commercial ground floor + residential upper floors) are apportioned: the residential portion attracts residential BSD + ABSD, while the commercial portion attracts only non-residential BSD.
Enter the purchase price or market value of the commercial property, whichever is higher (the BSD assessment basis). For GST-registered sellers, enter the GST-exclusive purchase price — the GST is handled separately below.
Commercial properties sold by GST-registered sellers attract 9% GST on the purchase price (unlike residential property, which is GST-exempt). If the buyer is also GST-registered, the GST can usually be claimed back as input tax — making it cash-flow timing rather than a permanent cost. BSD is calculated on the purchase price.
For mixed-use shophouses only: enter the percentage of the property value attributable to the residential portion (e.g., upper-floor living quarters). The residential portion attracts residential BSD + ABSD; the commercial portion attracts non-residential BSD only. Leave at 0 for fully commercial properties.
Enter the commercial property price to calculate non-residential BSD with full band breakdown, the GST treatment if applicable, and the key comparison showing how much you save versus buying residential investment property (which would attract 20%–60% ABSD).
Commercial Property Stamp Duty Singapore 2026 — Non-Residential BSD Rates, Why No ABSD & GST on Purchase
Buyer’s Stamp Duty (BSD) on non-residential property — offices, retail units, commercial shophouses, industrial factories, and warehouses — uses a different rate structure from residential property. Since 20 February 2023, non-residential BSD follows a 4-tier progressive structure topping out at 5% (versus residential’s 6-tier structure topping at 6%). The defining advantage of commercial property for investors: there is no Additional Buyer’s Stamp Duty (ABSD) and no Seller’s Stamp Duty (SSD) on non-residential property. A residential property investor buying a second property pays 20% ABSD (SC), 30% (PR), or 60% (foreigner) on top of BSD — on a S$2M property, that is S$400,000 to S$1,200,000 in ABSD alone. A commercial property buyer at the same price pays zero ABSD. This single difference makes commercial property dramatically more tax-efficient for investors, and is the primary reason sophisticated Singapore investors include commercial property (shophouses, strata offices, industrial units) in their portfolios.
Non-Residential BSD Rate Table 2026 (From 20 February 2023)
| Purchase Price Band | Non-Residential BSD Rate | Residential BSD Rate (for comparison) |
|---|---|---|
| First S$180,000 | 1% | 1% |
| Next S$180,000 (S$180,001–S$360,000) | 2% | 2% |
| Next S$640,000 (S$360,001–S$1,000,000) | 3% | 3% |
| Next S$500,000 (S$1,000,001–S$1,500,000) | 4% | 4% |
| Above S$1,500,000 | 5% | 5% (to S$3M), then 6% |
Non-residential BSD caps at 5% — it never reaches the residential 6% top tier. For properties above S$3M, commercial BSD (5%) is lower than residential BSD (6% on the portion above S$3M).
The Big Picture: Commercial vs Residential Total Stamp Duty
| S$2M Property | Commercial | Residential (SC 2nd) | Residential (Foreigner) |
|---|---|---|---|
| BSD | S$69,600 | S$69,600 | S$69,600 |
| ABSD | S$0 | S$400,000 (20%) | S$1,200,000 (60%) |
| Total Stamp Duty | S$69,600 | S$469,600 | S$1,269,600 |
| Commercial Saving | — | S$400,000 | S$1,200,000 |
How This Commercial Property Stamp Duty Calculator Works — BSD Bands, GST & Mixed-Use Apportionment
Step 1 — Select Property Type and Enter Price
Choose the commercial property type: office, retail/shophouse, industrial, or mixed-use shophouse. Enter the purchase price. The calculator applies the non-residential 4-tier BSD rate table and shows the band-by-band breakdown and the effective BSD rate. The prominent “No ABSD” banner confirms the key advantage and quantifies your saving versus residential investment property.
Step 2 — Handle GST for GST-Registered Sellers
Unlike residential property (which is GST-exempt), commercial property sold by a GST-registered seller attracts 9% GST on the purchase price. Select “Yes” for GST-registered seller to see the GST amount and the total cash outlay. If the buyer is also GST-registered (e.g., buying through a GST-registered company or for a GST-registered business), the GST can typically be claimed back as input tax — making it a cash-flow timing issue rather than a permanent cost.
Step 3 — Apportion Mixed-Use Shophouses
For mixed-use shophouses (commercial ground floor, residential upper floors), enter the residential percentage. The calculator apportions the price: the residential portion attracts residential BSD + 20% ABSD; the commercial portion attracts non-residential BSD only. This reflects IRAS’s actual treatment of mixed-use properties, where the use of each part determines the applicable stamp duty.
3 Real Singapore Commercial Stamp Duty Examples — Strata Office, Industrial B1 & Mixed-Use Shophouse
Strata Office, S$1.2M
Industrial B1 Unit, S$2.5M + GST
Mixed Shophouse S$4M (40% Res)
3 Expert Commercial Property Tips — The ABSD Advantage, GST Recovery & Shophouse Classification
The No-ABSD Advantage Is the Core Investment Case for Commercial Property
The single most important fact for any Singapore property investor: commercial and industrial property carries no ABSD and no SSD. For an investor who already owns a home, buying a second residential property triggers 20% ABSD (SC), 30% (PR), or a punishing 60% (foreigner). On a S$2M property, that is S$400,000 to S$1.2M paid upfront purely in ABSD — an enormous drag on returns. Commercial property at the same price: zero ABSD. This is why many sophisticated Singapore investors pivot to commercial property (strata offices, retail shophouses, industrial B1/B2 units) for their second and subsequent property investments. Additionally, there is no SSD on commercial property — you can buy and sell commercial property at any time without the 12%/8%/4% seller’s stamp duty that applies to residential property held under 3 years. The trade-offs: commercial property typically requires a larger cash down payment (CPF cannot be used for commercial property purchase), attracts GST if bought from a GST-registered seller, and has different financing terms (commercial loans, often shorter tenure and higher rates).
GST on Commercial Property: A Cash-Flow Issue, Not Always a Permanent Cost
Commercial property sold by a GST-registered seller attracts 9% GST on the purchase price (residential property is GST-exempt). On a S$2.5M industrial unit, that is S$225,000 in GST — a substantial upfront cash requirement. However, if the buyer is GST-registered (e.g., purchasing through a GST-registered company, or for use in a GST-registered business), the GST paid can be claimed back as input tax in the buyer’s GST return — typically recovered within one to three months. In this scenario, the GST is a cash-flow timing issue, not a permanent cost. For buyers who are not GST-registered (e.g., individuals buying small commercial units), the GST is a permanent unrecoverable cost and must be factored into the total acquisition budget. Many commercial property investors register for GST specifically to recover the input tax on their property purchase — consult a tax advisor on whether voluntary GST registration makes sense for your situation. Note: BSD is calculated on the property price, and the GST treatment is separate.
Shophouse Classification: Conservation Status and Use Determine the Tax Treatment
Shophouses are one of Singapore’s most sought-after property classes — but their stamp duty treatment depends critically on their zoning and actual use. A shophouse zoned and used entirely for commercial purposes (e.g., F&B, retail, offices on all floors) is treated as non-residential: BSD only, no ABSD. A shophouse with residential use on upper floors is mixed-use: the residential portion attracts residential BSD + ABSD, apportioned by value. A shophouse zoned “Residential” (some conservation shophouses in residential areas) may be treated entirely as residential property — attracting full ABSD. Before purchasing any shophouse, verify: (1) the URA zoning (Commercial, Residential, or Commercial/Residential mixed); (2) the approved use; (3) whether it has conservation status (which affects renovation but not stamp duty directly). The difference between a commercial-zoned shophouse (no ABSD) and a residential-zoned shophouse (full ABSD) can be hundreds of thousands of dollars on a multi-million-dollar shophouse. Always obtain the URA zoning confirmation and consult a conveyancing lawyer experienced in shophouse transactions before committing.