Free tool · checked 3 October 2026

BSD and ABSD calculator for Singapore home purchases

Enter the price and who is buying to see Buyer’s Stamp Duty worked out band by band, Additional Buyer’s Stamp Duty at the rate IRAS lists for each buyer, and the total. Both duties are rounded down to the dollar, as IRAS says.

Price: the higher of the purchase price in the document and the market value (S$)

Who is buying?One or more individualsAn entity (a buyer that is not an individual)A housing developer

Buyer 1: status on the purchase dateBuyer 1: residential properties already owned

IRAS counts every residential property in Singapore in which the buyer holds any interest, even a small share, and counts an uncompleted unit once its sale and purchase agreement is signed. It leaves out homes outside Singapore and homes gazetted for compulsory acquisition. IRAS’s page sets no number of joint buyers; the limit of four here is this tool’s.

This tool applies no remission or refund. IRAS allows ABSD to be remitted or refunded in some cases, for example for certain married couples and for single Singapore citizens aged 55 and above, and it gives nationals covered by a free trade agreement the same ABSD treatment as a Singapore citizen. Check these before you rely on the ABSD figure:

Price used: S$2,000,000
Buyer’s Stamp Duty (BSD): S$69,600
Additional Buyer’s Stamp Duty (ABSD): S$0
Total BSD and ABSD: S$69,600

BSD, band by band

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
Next S$500,000 at 4%: S$20,000
Next S$500,000 at 5%: S$25,000
Added up, rounded down to the nearest dollar: S$69,600

ABSD

Buyer 1: Singapore citizen, first residential property: 0% (no ABSD)
IRAS lists no ABSD on a Singapore citizen’s first residential property: S$0

ABSD here is the amount at IRAS’s table rates, before any remission or refund.

Assumes one residential property bought on or after 27 April 2023 (BSD rates from 15 February 2023), at the one price you enter. It leaves out remission and refunds, seller’s stamp duty, legal fees, loans and CPF. Nothing you type leaves your browser.

Rates and rules this tool uses

BSD rates, residential property: For purchases on or after 15 Feb 2023: 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1,500,000 and 6% on the remaining amount. IRAS: Buyer’s Stamp Duty (BSD), read 3 October 2026 (page says “Last updated 7 August 2026”).
Price BSD is charged on: The purchase price as stated in the document to be stamped or the market value of the property, whichever is higher. IRAS: Buyer’s Stamp Duty (BSD), read 3 October 2026 (page says “Last updated 7 August 2026”).
Discounts and benefits: A cash discount stated in the document to be stamped and given to the purchaser upon execution of the document (and not later) may be deducted from the price, provided the net price is still reflective of market value. A stated non-cash benefit (for example a furniture voucher, rental guarantee, car or lucky draw), or a benefit not stated in the document, is not deductible. IRAS: Buyer’s Stamp Duty (BSD), read 3 October 2026 (page says “Last updated 7 August 2026”).
BSD rounding: “BSD is rounded down to the nearest dollar, subject to a minimum duty of $1.” IRAS: Buyer’s Stamp Duty (BSD), read 3 October 2026 (page says “Last updated 7 August 2026”).
ABSD rates: For purchases on or after 27 Apr 2023. Singapore Citizens: first residential property not applicable, second 20%, third and subsequent 30%. Singapore Permanent Residents: first 5%, second 30%, third and subsequent 35%. Foreigners: any residential property 60%. Entities: any residential property 65%. Housing Developers: 35% (IRAS: may apply for remission of the 35%, subject to conditions) plus an additional 5% (non-remittable, paid upfront). IRAS: Additional Buyer’s Stamp Duty (ABSD), read 3 October 2026 (page says “Last updated 27 August 2026”).
Price ABSD is charged on: ABSD and BSD are computed on the purchase price as stated in the dutiable document or the market value of the property, whichever is higher. IRAS: Additional Buyer’s Stamp Duty (ABSD), read 3 October 2026 (page says “Last updated 27 August 2026”).
Buyers with different profiles: For purchases made jointly by two or more buyers of different profiles, the highest applicable ABSD rate applies on the entire value of the property purchased. IRAS: Additional Buyer’s Stamp Duty (ABSD), read 3 October 2026 (page says “Last updated 27 August 2026”).
Counting properties owned: Any interest in a property, even a partial or joint share, adds to the count. A signed agreement counts from acceptance, including an uncompleted unit bought from a developer. Residential properties outside Singapore, and those gazetted for compulsory acquisition, are excluded. IRAS: Additional Buyer’s Stamp Duty (ABSD), read 3 October 2026 (page says “Last updated 27 August 2026”).
ABSD rounding: “ABSD is to be rounded down to the nearest dollar, subject to a minimum duty of $1.” IRAS: Additional Buyer’s Stamp Duty (ABSD), read 3 October 2026 (page says “Last updated 27 August 2026”).
When BSD and ABSD are paid: Within 14 days after the date of the signed contract or agreement, or within 30 days after receipt in Singapore if signed overseas. IRAS says stamp duty must be paid in full and cannot be deferred. IRAS: Additional Buyer’s Stamp Duty (ABSD), read 3 October 2026 (page says “Last updated 27 August 2026”).

Next review: IRAS’s BSD and ABSD pages: recheck the rate tables and each page’s “Last updated” line monthly, on the day of any government property-measure announcement and after the Budget statement in February 2027. General information, not tax, legal or financial advice.

How is BSD worked out on a home in Singapore?

BSD is charged in slices. IRAS’s BSD page lists six residential bands for purchases on or after 15 February 2023: 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1,500,000 and 6% on the rest. IRAS says BSD is rounded down to the nearest dollar, with a minimum of S$1. IRAS’s own example is a terrace house bought for S$4,500,100: S$1,800 + S$3,600 + S$19,200 + S$20,000 + S$75,000 + S$90,006 = S$209,606. Our illustration, a S$2,000,000 home: S$1,800 + S$3,600 + S$19,200 + S$20,000 + S$25,000 = S$69,600.

What price does the calculator use?

IRAS charges BSD on the purchase price in the document to be stamped or the market value, whichever is higher, and its ABSD page says the same for ABSD. The tool takes one price, so enter the higher of the two: it cannot see your contract or a valuation. IRAS lets a cash discount stated in the document and given on execution come off the price, if the net price still reflects market value, but not a voucher or other non-cash benefit. Our illustration: a qualifying S$40,000 cash discount takes S$2,000,000 to S$1,960,000, cutting BSD from S$69,600 to S$67,600 and, for a citizen buying a second home, ABSD from S$400,000 to S$392,000. The developer discount guide covers the tests.

How is ABSD worked out, and what if the buyers differ?

ABSD is the price multiplied by one rate that depends on who is buying. For purchases on or after 27 April 2023, IRAS lists:

Singapore citizens: no ABSD on a first residential property, 20% on a second and 30% on a third or later.
Singapore PRs: 5% on a first, 30% on a second and 35% on a third or later.
Foreigners: 60% on any residential property.
Entities: 65%.
Housing developers: 35%, which they may apply to have remitted subject to conditions, plus 5% that is not remittable.

When buyers have different profiles, IRAS applies the highest rate to the entire value, so the tool lets you add joint buyers (up to four: that limit is the tool’s, not IRAS’s) and picks the highest. Each buyer’s count includes any share in a home, however small, and a signed contract for an uncompleted unit. IRAS’s example: a foreigner buying at a market value of S$2,000,000 pays 60%, which is S$1,200,000.

What does this calculator not do?

It applies no remission or refund. Some married couples, single citizens aged 55 and above and nationals covered by free trade agreements may pay less: see ABSD for PR buyers, the ABSD refund guide and the guide to how joint purchases are counted.
It leaves out seller’s stamp duty (see the four-year count), legal fees, loans and CPF.
It does not cover trusts: IRAS gives a trustee buying residential property a separate row and its own refund rules.
It uses the rates for purchases on or after 15 February 2023 (BSD) and 27 April 2023 (ABSD); what each option to purchase date starts explains which day counts.

What is BSD on a S$2 million home in Singapore?

S$69,600 on IRAS’s residential bands for purchases on or after 15 February 2023 (our arithmetic), before any ABSD.

Do Singapore citizens pay ABSD on a first home?

No. IRAS lists ABSD as not applicable to a citizen’s first residential property. BSD is still payable, because it does not depend on the buyer’s nationality or on how many properties the buyer owns.

When must BSD and ABSD be paid?

IRAS says within 14 days after the date of the signed contract, or within 30 days after receipt in Singapore if it was signed overseas, and in full: stamp duty cannot be deferred. Our new launch deadlines page puts this beside the other dates.

Does a lower price change ABSD as well as BSD?

Yes, if IRAS charges duty on the lower price, because both duties use the same figure.

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Sources

IRAS’s BSD page (iras.gov.sg)
its ABSD page (iras.gov.sg)