Buyer’s Stamp Duty (BSD) Singapore 2026 — Complete Guide, Rates & Calculator

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Buying a property in Singapore? Whether you are purchasing a new launch condo, a resale HDB flat, or a landed home, one cost you cannot avoid is Buyer’s Stamp Duty (BSD). BSD is a government tax levied on every property purchase in Singapore — regardless of your citizenship, residency status, or how many properties you own. Understanding BSD before you sign any agreement is essential to accurately budgeting your total acquisition cost and avoiding last-minute surprises.

What Is Buyer’s Stamp Duty (BSD) in Singapore?

Buyer’s Stamp Duty (BSD) is a mandatory tax imposed by the Inland Revenue Authority of Singapore (IRAS) on the purchase of any property in Singapore. It is computed on the higher of the property’s purchase price or its market value, and it must be paid by the buyer — not the seller.

BSD applies universally to all property transactions in Singapore, including:

• New launch condominiums and executive condominiums (ECs)
• Resale HDB flats and Design, Build & Sell Scheme (DBSS) units
• Resale private condominiums and apartments
• Landed properties (terrace, semi-detached, bungalow)
• Commercial and industrial properties

There is no exemption from BSD based on citizenship or the number of properties you own. Every buyer pays it. BSD is a separate levy from Additional Buyer’s Stamp Duty (ABSD) — which is an additional tax that applies only to certain buyer profiles. We will cover the differences in detail below.

BSD Rates Singapore 2026 — Complete Rate Table

BSD for residential properties in Singapore follows a progressive tiered structure as of 2026. The rates are applied to successive portions of the purchase price, similar to how personal income tax bands work.

Note: Rates as of 2026, subject to change. For non-residential properties, a different BSD schedule applies: 1% on first $180,000, 2% on next $180,000, and 3% on the remainder. Always verify current rates at iras.gov.sg or consult a licensed property consultant or tax professional.

Worked Example: BSD on a $1.5 Million Condo

BSD vs ABSD — What’s the Difference?

One of the most common points of confusion for property buyers in Singapore is the difference between BSD and ABSD. While both are stamp duties collected by IRAS, they are fundamentally different in scope and application.

In short: BSD is a baseline tax everyone pays. ABSD is an additional surcharge layered on top for specific buyer categories. A Singapore Citizen purchasing their first property will pay BSD only. A foreigner buying any residential property in Singapore will pay BSD plus ABSD (currently 60% for foreigners as of 2024 onward). Always consult a licensed property consultant or tax professional for your specific profile.

How to Calculate Your BSD — Step-by-Step

BSD is calculated on the higher of the purchase price or market value. You apply each tier progressively until the full purchase price is accounted for. Here are worked examples across common price points:

$500,000 Property (e.g., resale HDB flat)

• First $180,000 × 1% = $1,800
• Next $180,000 × 2% = $3,600
• Remaining $140,000 × 3% = $4,200
• Total BSD = $9,600

$1,000,000 Property (e.g., entry-level condo)

• First $180,000 × 1% = $1,800
• Next $180,000 × 2% = $3,600
• Next $640,000 × 3% = $19,200
• Total BSD = $24,600

$1,500,000 Property (e.g., mid-range condo)

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

$2,000,000 Property (e.g., larger condo / landed)

• First $180,000 × 1% = $1,800
• Next $180,000 × 2% = $3,600
• Next $640,000 × 3% = $19,200
• Next $500,000 × 4% = $20,000
• Remaining $500,000 × 5% = $25,000
• Total BSD = $69,600

As you can see, BSD scales significantly with purchase price. For properties above $3 million, the top-tier 6% band kicks in, making BSD a material consideration in the transaction. Use these calculations as a starting point, then verify with IRAS’s e-Stamping portal or consult a licensed property consultant.

How to Pay BSD in Singapore

BSD must be paid within 14 days of signing the Sales & Purchase Agreement (SPA) — or within 14 days of receiving the agreement if it was signed overseas. Missing this deadline will result in penalties from IRAS, so it is important to plan ahead.

Payment Method: IRAS e-Stamping Portal

BSD is paid through the IRAS e-Stamping Portal (stamp.iras.gov.sg). The process is as follows:

1. Log in to the IRAS e-Stamping Portal using Singpass.
2. Select “Stamp Document” and choose the relevant document type (e.g., Sale & Purchase Agreement).
3. Enter the property details, purchase price, and buyer particulars.
4. The system will compute the BSD amount automatically.
5. Pay via Internet Banking, NETS, or other accepted payment modes.
6. A Certificate of Stamp Duty is issued upon successful payment.

Can You Use CPF to Pay BSD?

Yes — CPF Ordinary Account (OA) funds can be used to pay BSD for residential properties. This is a common approach among buyers who wish to preserve their cash. However, the CPF withdrawal is subject to the prevailing CPF usage rules, and you must have sufficient OA balance. Your lawyer or property consultant can facilitate the CPF withdrawal as part of the completion process.

BSD Payment for New Launch Properties

For new launch condominiums purchased directly from developers, BSD is typically paid on the Option to Purchase (OTP) or the SPA — whichever is the stamped document. Your conveyancing lawyer will handle the e-Stamping and advise you on the exact timeline and amount due.

Can You Reduce Your BSD?

Unlike ABSD, which has several remission schemes, BSD cannot be avoided or reduced for standard property purchases. It is a universal levy. However, there are specific scenarios where BSD remissions or concessions may apply:

1. Married Couples Transferring Property

When a property is transferred between spouses as part of a divorce settlement or matrimonial arrangement, BSD remission may be available. This is subject to IRAS approval and specific eligibility conditions. Always seek legal advice before proceeding.

2. Trust Arrangements

In certain trust arrangements involving residential properties — particularly those involving minor children — BSD concessions may apply. These are complex structures and require professional legal and tax advice.

3. Deceased Estates

Properties transferred under a will or intestate succession may qualify for BSD remission in specific circumstances. The beneficiary’s legal counsel will typically handle this as part of the estate administration.

4. Negotiate the Purchase Price

Since BSD is calculated on the higher of the purchase price or market value, negotiating a lower purchase price is the most direct and legitimate way to reduce your BSD liability. A skilled property consultant can help you assess whether a property is priced at, above, or below market value — and negotiate accordingly.

Always consult a licensed property consultant or tax professional before making decisions based on BSD planning. Rates and remission schemes are subject to change by IRAS.