Buyer's Stamp Duty
Singapore Guide & Calculator

What is Buyer's Stamp Duty (BSD)?

Buyer's Stamp Duty (BSD) is a tax levied by the Inland Revenue Authority of Singapore (IRAS) on documents relating to the purchase of any property in Singapore. Every buyer pays BSD — Singapore Citizens, Permanent Residents, foreigners, and entities — regardless of whether it's their first property or tenth. It applies to both residential and non-residential property.

BSD Rates for Residential Property (2026)

BSD uses a progressive tiered structure. You pay a different percentage on each portion of the purchase price or market value (whichever is higher).

• 1% on the first $180,000
• 2% on the next $180,000
• 3% on the next $640,000
• 4% on the next $500,000
• 5% on the next $1,500,000
• 6% on the remaining amount above $3,000,000

BSD Calculation Example

For a residential property purchased at $1,500,000:

• 1% × $180,000 = $1,800
• 2% × $180,000 = $3,600
• 3% × $640,000 = $19,200
• 4% × $500,000 = $20,000
• Total BSD = $44,600

When Must BSD Be Paid?

BSD must be paid within 14 days of signing the Sale & Purchase Agreement (S&P) in Singapore, or 30 days if the document is signed overseas. Late payment incurs penalties from IRAS.

Can I Use CPF or a Loan to Pay BSD?

BSD cannot be financed through a home loan — it must be paid in cash upfront. However, you may be able to reimburse yourself from your CPF Ordinary Account afterwards, depending on the property type.

BSD vs ABSD — What's the Difference?

BSD is the baseline duty paid by every buyer. Additional Buyer's Stamp Duty (ABSD) is an extra layer charged on top of BSD, depending on your residency status and number of properties owned. Foreigners face the highest ABSD at 60%. If you plan to sell within four years of purchase (for purchases on/after 4 Jul 2025), you should also factor in Seller's Stamp Duty (SSD).

Calculate Your BSD Instantly

Try the embedded BSD calculator below, or open the full Singapore stamp duty calculator for BSD, ABSD, and SSD combined.