Estimates only. Not financial, legal or tax advice. Verify with IRAS/HDB/your bank; rules may change. Figures checked against IRAS/HDB/MAS on 13 October 2026.
Rates used (residential, IRAS)
| BSD: portion of price | Rate |
|---|---|
| First S$180,000 | 1% |
| Next S$180,000 | 2% |
| Next S$640,000 | 3% |
| Next S$500,000 | 4% |
| Next S$1,500,000 | 5% |
| Remaining amount | 6% |
| ABSD (on or after 27 Apr 2023) | 1st property | 2nd | 3rd and subsequent |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
For joint purchases, ABSD is based on the buyer profile with the highest rate. Married couples with at least one Singapore Citizen buying a second home jointly may claim an ABSD refund if the first home is sold within 6 months (conditions apply). Entity, trustee and developer rates are not covered.