HDB Stamp Duty
Singapore Guide

Do HDB buyers pay stamp duty?

Yes — HDB flats are residential property and attract the same Buyer's Stamp Duty (BSD) schedule as private property. If the HDB is your second or subsequent residential property, ABSD applies on top.

BSD on a typical BTO or resale HDB

• 4-room BTO at $450,000: BSD = 1% × $180,000 + 2% × $180,000 + 3% × $90,000 = $8,100.
• 5-room resale at $750,000: BSD = 1% × $180,000 + 2% × $180,000 + 3% × $390,000 = $17,100.
• Executive resale at $1,200,000: BSD = $24,600 + 4% × $20,000 = $32,600.

ABSD on HDB

Singapore Citizens pay 0% ABSD on their first home, so the first BTO or resale HDB has no ABSD. Permanent Residents pay 5% ABSD on their first residential property — even a resale HDB.

HDB MOP — there is no SSD

HDB flats are not subject to Seller's Stamp Duty (SSD). Instead they are governed by the 5-year Minimum Occupation Period set by HDB. Owners cannot legally sell before completing MOP except in narrow cases (divorce, financial hardship) approved by HDB.

Decoupling and HDB

HDB decoupling has been disallowed since April 2016 except for divorce, annulment or death of an owner. Couples planning to use decoupling for ABSD avoidance must do so on a private property — see our decoupling guide.

Renting your HDB after MOP

After completing MOP you may rent out the whole flat (subject to HDB approval). The tenancy then attracts rental stamp duty at 0.4% of total rent.