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URLhttps://yuenlaw.com.sg/singapore-law/buyer-stamp-duty-2025/
Last Crawled2026-04-09 17:15:06 (13 days ago)
First Indexed2025-07-09 11:03:31 (9 months ago)
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Meta TitleBuyer's Stamp Duty (BSD) 2025
Meta DescriptionThis 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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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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[Skip to content](https://yuenlaw.com.sg/singapore-law/buyer-stamp-duty-2025/#content "Skip to content") [![Yuen Law logo](https://yuenlaw.com.sg/wp-content/uploads/elementor/thumbs/Yuen-Law-Logo-qcfxrdv09sl5sg1wsbqw8ek9x2peoh85rzbclccu2k.png) ![Yuen Law logo](https://yuenlaw.com.sg/wp-content/uploads/elementor/thumbs/Yuen-Law-Logo-qcfxrdv09sl5sg1wsbqw8ek9x2peoh85rzbclccu2k.png)](https://yuenlaw.com.sg/) - [Legal Services](https://yuenlaw.com.sg/legalservices) - [Our Team](https://yuenlaw.com.sg/our-team/) - [News](https://yuenlaw.com.sg/news) - [The Law & You](https://yuenlaw.com.sg/singapore-law) - [Spiritual Well](https://yuenlaw.com.sg/spiritual-well) - [Contact](https://yuenlaw.com.sg/contact-us/) [![Yuen Law LLC Logo](https://yuenlaw.com.sg/wp-content/uploads/2020/12/Yuen-Law-Logo-White-350.png) ![Yuen Law LLC Logo](https://yuenlaw.com.sg/wp-content/uploads/2020/12/Yuen-Law-Logo-White-350.png)](https://yuenlaw.com.sg/) X - [Real Estate](https://yuenlaw.com.sg/singapore-law/real-estate/), [The Law & You](https://yuenlaw.com.sg/singapore-law/) - [Conveyancing](https://yuenlaw.com.sg/tag/conveyancing/), [Stamp Duty](https://yuenlaw.com.sg/tag/stamp-duty/) # 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 ![IRAS Stamp Duty Calculator](https://yuenlaw.com.sg/wp-content/uploads/2022/05/calculator.jpg) ![IRAS Stamp Duty Calculator](https://yuenlaw.com.sg/wp-content/uploads/2022/05/calculator.jpg) [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. - [Real Estate](https://yuenlaw.com.sg/singapore-law/real-estate/), [The Law & You](https://yuenlaw.com.sg/singapore-law/) - [Conveyancing](https://yuenlaw.com.sg/tag/conveyancing/), [Stamp Duty](https://yuenlaw.com.sg/tag/stamp-duty/) ##### Need Clarity on Legal Matters? We're Here to Help. Navigating legal challenges can feel overwhelming, but with the right guidance, they can be resolved. Our experienced team will provide you with practical solutions. ✅ **Tailored Services:** Every cases requires a unique approach. ✅ **Highly Rated**: See why our clients consistently leave glowing reviews ✅ **Proven Excellence**: Trusted by 4000+ Clients Fill out the contact form today to get started. ## Related Articles [![Yuen Law - The Law & You - Avoiding Additional Buyer Stamp Duty (ABSD) and Property Ownership After a Break-Up -Lessons from Ngor Shing Rong Jake v Wong Mei Lee Millie \[2025\] SGHC 119 ](https://yuenlaw.com.sg/wp-content/uploads/2025/12/Yuen-Law-The-Law-You-Avoiding-Additional-Buyer-Stamp-Duty-ABSD-and-Property-Ownership-After-a-Break-Up-Lessons-from-Ngor-Shing-Rong-Jake-v-Wong-Mei-Lee-Millie-2025-SGHC-119--500x375.png) ![Yuen Law - The Law & You - Avoiding Additional Buyer Stamp Duty (ABSD) and Property Ownership After a Break-Up -Lessons from Ngor Shing Rong Jake v Wong Mei Lee Millie \[2025\] SGHC 119 ](https://yuenlaw.com.sg/wp-content/uploads/2025/12/Yuen-Law-The-Law-You-Avoiding-Additional-Buyer-Stamp-Duty-ABSD-and-Property-Ownership-After-a-Break-Up-Lessons-from-Ngor-Shing-Rong-Jake-v-Wong-Mei-Lee-Millie-2025-SGHC-119--500x375.png)](https://yuenlaw.com.sg/singapore-law/absd-avoidance-property-arrangements/) ##### [Avoiding ABSD and Property Ownership After a Break-Up](https://yuenlaw.com.sg/singapore-law/absd-avoidance-property-arrangements/) 22 December 2025 [Read More »](https://yuenlaw.com.sg/singapore-law/absd-avoidance-property-arrangements/) [![The Electronic Conveyancing and Other Matters Bill 2025 introduces the Digital Conveyancing Portal (DCP) to digitalise Singapore's property transactions.](https://yuenlaw.com.sg/wp-content/uploads/2025/11/Digitalising-Singapore-Property-Transactions-Electronic-Conveyancing-and-Other-Matters-Bill-500x375.jpg) ![The Electronic Conveyancing and Other Matters Bill 2025 introduces the Digital Conveyancing Portal (DCP) to digitalise Singapore's property transactions.](https://yuenlaw.com.sg/wp-content/uploads/2025/11/Digitalising-Singapore-Property-Transactions-Electronic-Conveyancing-and-Other-Matters-Bill-500x375.jpg)](https://yuenlaw.com.sg/singapore-law/electronic-conveyancing-and-other-matters-bill/) ##### [Digitalising Singapore Property Transactions: Electronic Conveyancing and Other Matters Bill](https://yuenlaw.com.sg/singapore-law/electronic-conveyancing-and-other-matters-bill/) 13 November 2025 [Read More »](https://yuenlaw.com.sg/singapore-law/electronic-conveyancing-and-other-matters-bill/) [![Decoupling Private Property Ownership in Singapore What You Need to Know](https://yuenlaw.com.sg/wp-content/uploads/2025/07/Decoupling-Private-Property-Ownership-in-Singapore-What-You-Need-to-Know-500x375.png) ![Decoupling Private Property Ownership in Singapore What You Need to Know](https://yuenlaw.com.sg/wp-content/uploads/2025/07/Decoupling-Private-Property-Ownership-in-Singapore-What-You-Need-to-Know-500x375.png)](https://yuenlaw.com.sg/singapore-law/real-estate/decoupling-private-property-ownership-i-singapore/) ##### [Decoupling Property Ownership in Singapore: What You Need to Know](https://yuenlaw.com.sg/singapore-law/real-estate/decoupling-private-property-ownership-i-singapore/) 31 July 2025 [Read More »](https://yuenlaw.com.sg/singapore-law/real-estate/decoupling-private-property-ownership-i-singapore/) [![A Guide to Seller Stamp Duty (SSD)](https://yuenlaw.com.sg/wp-content/uploads/2025/07/A-Guide-to-Sellers-Stamp-Duty-SSD.png) ![A Guide to Seller Stamp Duty (SSD)](https://yuenlaw.com.sg/wp-content/uploads/2025/07/A-Guide-to-Sellers-Stamp-Duty-SSD.png)](https://yuenlaw.com.sg/singapore-law/real-estate/seller-stamp-duty-ssd/) ##### [A Guide to Seller’s Stamp Duty (SSD) (2025)](https://yuenlaw.com.sg/singapore-law/real-estate/seller-stamp-duty-ssd/) 9 July 2025 [Read More »](https://yuenlaw.com.sg/singapore-law/real-estate/seller-stamp-duty-ssd/) [![Property Tax A Guide to Buyer Stamp Duty & Seller Stamp Duty](https://yuenlaw.com.sg/wp-content/uploads/2020/11/Property-Tax-A-Guide-to-Buyer-Stamp-Duty-Seller-Stamp-Duty.png) ![Property Tax A Guide to Buyer Stamp Duty & Seller Stamp Duty](https://yuenlaw.com.sg/wp-content/uploads/2020/11/Property-Tax-A-Guide-to-Buyer-Stamp-Duty-Seller-Stamp-Duty.png)](https://yuenlaw.com.sg/singapore-law/property-stamp-duty-singapore/) ##### [Property Tax (2025) A Guide to Buyer Stamp Duty & Seller Stamp Duty](https://yuenlaw.com.sg/singapore-law/property-stamp-duty-singapore/) 7 July 2025 [Read More »](https://yuenlaw.com.sg/singapore-law/property-stamp-duty-singapore/) [![Yuen Law Experience - 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A former civil servant, he was heavily involved in Singapore’s bankruptcy reforms and the enactment of the 2018 Omnibus Insolvency, Restructuring and Dissolution Act. Tris lectured on Equity and Trusts at the Singapore University of Social Sciences, and is a sought-after speaker on personal insolvency matters. Read [full bio](https://yuenlaw.com.sg/bio/tris-xavier/). 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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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