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| URL | https://yuenlaw.com.sg/singapore-law/buyer-stamp-duty-2025/ | |||||||||||||||||||||
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| Meta Title | Buyer's Stamp Duty (BSD) 2025 | |||||||||||||||||||||
| Meta Description | This article explains Buyer Stamp Duty (BSD) in Singapore, covering how BSD is calculated and the latest rates for residential and non-residential property. | |||||||||||||||||||||
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| Boilerpipe Text | Purchase Price or Market Value of the Property
Buyer Stamp Duty Rates for Residential Property
Buyer Stamp Duty Rates for Non-Residential Property
First $180,000
1%
1%
Next $180,000
2%
2%
Next $640,000
3%
3%
Next $500,000
4%
4%
Next $1,500,000
5%
5%
Amount exceeding $3,000,000
6%
5%
Table 1: BSD for all property types
Purchase Price or
Market Value
BSD Rate (Residential Property)
First $180,000
1%
Next $180,000
2%
Next $640,000
3%
Next $500,000
4%
Next $1,500,000
5%
Amount exceeding $3,000,000
6%
Table 1a: BSD Rates for Residential Property
Purchase Price or
Market Value
BSD Rate
(Non-Residential Property)
First $180,000
1%
Next $180,000
2%
Next $640,000
3%
Next $500,000
4%
Next $1,500,000
5%
Amount exceeding $3,000,000
5%
Table 1b: BSD Rates for Non-Residential Property
Buyer Profile
1st Residential Property
2nd Residential Property
3rd & Subsequent Residential Property
Singapore Citizens
NIL
20%
30%
Permanent Residents (PR)
5%
30%
35%
Foreigners
60%
60%
60%
Entities
65%
65%
65%
Trustees (for any transfer into a living trust)
65%
65%
65%
Table 2: ABSD for residential property | |||||||||||||||||||||
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# Buyer’s Stamp Duty (BSD) 2025
- [Tris Xavier](https://yuenlaw.com.sg/author/tris-xavier/)
- [July 9, 2025](https://yuenlaw.com.sg/2025/07/09/)
#### Table of Contents
In Singapore, Buyer’s Duty Stamp (BSD) is a property tax payable by buyers to the [Inland Revenue Authority of Singapore (IRAS)](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/buyer's-stamp-duty-\(bsd\)) when they purchase a property.
This article provides an overview of Buyer’s Stamp Duty (BSD) in Singapore, including who it applies to, how BSD is calculated, the current rates for both residential and non-residential property, and the latest rate revisions introduced in February 2023.
For more details on stamp duty for specific property types, see our related articles on [commercial property stamp duty rates](https://yuenlaw.com.sg/singapore-law/commercial-property-stamp-duty-rates/) and [industrial property stamp duty rates](https://yuenlaw.com.sg/singapore-law/stamp-duty-rates-for-industrial-property/).
## Buyer’s Stamp Duty (BSD) in Singapore
As a buyer, you are required to pay Buyer’s Stamp Duty (BSD) to IRAS, regardless of whether you are a Singapore citizen, Permanent Resident (PR), foreigner, entity, or trustee. BSD is imposed solely on the buyer.
The BSD payable is calculated based on either the purchase price or the market value of the property, whichever is higher. The amount will be rounded to the nearest dollar.
### New Marginal BSD Rate for Residential Property
For buyers of residential property, a new marginal BSD rate of:
- 5% will apply to the portion of the property value in excess of \$1.5 million and up to \$3 million; and
- 6% will apply to the portion of the property value in excess of \$3 million.
### New Marginal BSD Rate for Non-Residential Property
For buyers of non-residential property. a new marginal BSD rate of:
- 4% will apply to the portion of the properly value in excess of \$1 million and up to \$1.5 million; and
- 5% will apply to the portion of the property value in excess of \$1.5 million.
### Updated Buyer’s Stamp Duty (BSD) Rates in Singapore
The table below shows the latest BSD rates for all property types, including residential and non-residential property.
| Purchase Price or Market Value of the Property | Buyer Stamp Duty Rates for Residential Property | Buyer Stamp Duty Rates for Non-Residential Property |
|---|---|---|
| First \$180,000 | 1% | 1% |
| Next \$180,000 | 2% | 2% |
| Next \$640,000 | 3% | 3% |
| Next \$500,000 | 4% | 4% |
| Next \$1,500,000 | 5% | 5% |
| Amount exceeding \$3,000,000 | 6% | 5% |
Table 1: BSD for all property types
| Purchase Price or Market Value | BSD Rate (Residential Property) |
|---|---|
| First \$180,000 | 1% |
| Next \$180,000 | 2% |
| Next \$640,000 | 3% |
| Next \$500,000 | 4% |
| Next \$1,500,000 | 5% |
| Amount exceeding \$3,000,000 | 6% |
Table 1a: BSD Rates for Residential Property
| Purchase Price or Market Value | BSD Rate (Non-Residential Property) |
|---|---|
| First \$180,000 | 1% |
| Next \$180,000 | 2% |
| Next \$640,000 | 3% |
| Next \$500,000 | 4% |
| Next \$1,500,000 | 5% |
| Amount exceeding \$3,000,000 | 5% |
Table 1b: BSD Rates for Non-Residential Property
#### Frequently Asked Questions on Buyer’s Stamp Duty (BSD)
**Is Buyer’s Stamp Duty (BSD) applicable for HDB Flats?**
Yes. BSD applies to all property purchases in Singapore, whether private property or HDB flats. BSD for HDB flats is calculated at the same rates as other properties, as shown in the table above.
- HDB flats: BSD must be paid within 14 days from the date of HDB’s letter of in-principle approval. If the flat is still under construction (e.g., BTO or balance flat), buyers may use their CPF to pay BSD directly.
- Resale flats: BSD must first be paid in cash, after which buyers may apply for reimbursement.
## Additional Buyer’s Stamp Duty (ABSD) for Residential Property
Buyers are also required to pay Additional Buyer’s Stamp Duty (ABSD) on residential property purchases. Similar to BSD, ABSD is calculated based on the purchase price or market value of the property, whichever is higher.
### Updated Additional Buyer’s Stamp Duty (ABSD) Rates in Singapore
While ABSD is calculated on the same basis as BSD, the amount payable depends on the buyer’s profile.
The table below outlines ABSD rates for different buyer profiles—Singapore citizens, Permanent Residents (PRs), foreigners, entities, and trustees—for residential property purchases on or after 27 April 2023:
| | |
|---|---|
| Singapore Citizens | |
| 1st Residential Property | NIL |
| 2nd Residential Property | 20% |
| 3rd & Subsequent Residential Property | 30% |
Table 2a(i): ABSD for residential property (Singapore Citizens)
| | |
|---|---|
| Permanent Residents (PR) | |
| 1st Residential Property | 5% |
| 2nd Residential Property | 30% |
| 3rd & Subsequent Residential Property | 35% |
Table 2a(ii): ABSD for residential property (Permanent Residents)
| | |
|---|---|
| Foreigners | |
| 1st Residential Property | 60% |
| 2nd Residential Property | 60% |
| 3rd & Subsequent Residential Property | 60% |
Table 2a(iii): ABSD for residential property (Foreigners)
| | |
|---|---|
| Entities | |
| 1st Residential Property | 65% |
| 2nd Residential Property | 65% |
| 3rd & Subsequent Residential Property | 65% |
Table 2a(iv): ABSD for residential property (Entities)
| | |
|---|---|
| Trustees (for transfer into a living trust) | |
| 1st Residential Property | 65% |
| 2nd Residential Property | 65% |
| 3rd & Subsequent Residential Property | 65% |
Table 2a(v): ABSD for residential property (Trustees)
| Buyer Profile | 1st Residential Property | 2nd Residential Property | 3rd & Subsequent Residential Property |
|---|---|---|---|
| Singapore Citizens | NIL | 20% | 30% |
| Permanent Residents (PR) | 5% | 30% | 35% |
| Foreigners | 60% | 60% | 60% |
| Entities | 65% | 65% | 65% |
| Trustees (for any transfer into a living trust) | 65% | 65% | 65% |
Table 2: ABSD for residential property
#### Frequently Asked Questions on ABSD Calculation in Special Situations
**How is ABSD calculated for purchases with multiple buyers of different profiles?**
If a property is jointly purchased (as joint tenants or tenants-in-common) by buyers with different profiles, the highest applicable ABSD rate applies.
For example, if a Permanent Resident (PR) and a foreigner jointly buy a property, the foreigner’s ABSD rate of 60% applies, since it is higher than the Permanent Resident’s rate of 5%.
**How is ABSD calculated for mixed-use properties with commercial and residential components?**
For mixed-use properties (e.g., an HDB shop with living quarters), ABSD is calculated only on the portion attributable to the residential component.
## Buyer’s Stamp Duty (BSD) Calculator
Inland Authority Revenue of Singapore (IRAS) provides a free   [Stamp Duty Fee Calculator.](https://mytax.iras.gov.sg/ESVWeb/default.aspx?target=MSDCalculatorSelection)
If you are a buyer who has purchased property and require assistance with Buyer’s Stamp Duty, [contact us](https://yuenlaw.com.sg/contact/) to make an appointment.
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| Readable Markdown | | Purchase Price or Market Value of the Property | Buyer Stamp Duty Rates for Residential Property | Buyer Stamp Duty Rates for Non-Residential Property |
|---|---|---|
| First \$180,000 | 1% | 1% |
| Next \$180,000 | 2% | 2% |
| Next \$640,000 | 3% | 3% |
| Next \$500,000 | 4% | 4% |
| Next \$1,500,000 | 5% | 5% |
| Amount exceeding \$3,000,000 | 6% | 5% |
Table 1: BSD for all property types
| Purchase Price or Market Value | BSD Rate (Residential Property) |
|---|---|
| First \$180,000 | 1% |
| Next \$180,000 | 2% |
| Next \$640,000 | 3% |
| Next \$500,000 | 4% |
| Next \$1,500,000 | 5% |
| Amount exceeding \$3,000,000 | 6% |
Table 1a: BSD Rates for Residential Property
| Purchase Price or Market Value | BSD Rate (Non-Residential Property) |
|---|---|
| First \$180,000 | 1% |
| Next \$180,000 | 2% |
| Next \$640,000 | 3% |
| Next \$500,000 | 4% |
| Next \$1,500,000 | 5% |
| Amount exceeding \$3,000,000 | 5% |
Table 1b: BSD Rates for Non-Residential Property
| Buyer Profile | 1st Residential Property | 2nd Residential Property | 3rd & Subsequent Residential Property |
|---|---|---|---|
| Singapore Citizens | NIL | 20% | 30% |
| Permanent Residents (PR) | 5% | 30% | 35% |
| Foreigners | 60% | 60% | 60% |
| Entities | 65% | 65% | 65% |
| Trustees (for any transfer into a living trust) | 65% | 65% | 65% |
Table 2: ABSD for residential property | |||||||||||||||||||||
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