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Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 11 (from laksa162)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa011.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://yuenlaw.com.sg/singapore-law/property-stamp-duty-singapore/\')), getAhrefsUnparsedNoserviceFromURL(\'https://yuenlaw.com.sg/singapore-law/property-stamp-duty-singapore/\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/yuenlaw.com.sg\/singapore-law\/property-stamp-duty-singapore\/","crawl_time":1775850563,"first_indexed_time":1652861363,"http_code":200,"src_unparsed":"sg,com,yuenlaw!\/singapore-law\/property-stamp-duty-singapore\/ s443","src_root_hash":"11320823389176537811","history_drop_reason":null,"meta_title":"Property Tax Guide 2025: BSD, ABSD, SSD","meta_descriptions":["A comprehensive guide to stamp duty for property transactions in Singapore. Find out the latest Buyer Stamp Duty (BSD) & Additional Buyer Stamp Duty (ABSD) rates."],"attrs_boilerpipe_text":"Property Tax (2025) A Guide to Buyer Stamp Duty & Seller Stamp Duty\nPurchase Price or Market Value of the Property\nBuyer Stamp Duty Rates for Residential Property\nBuyer Stamp Duty Rates for Non-Residential Property\nFirst $180,000\n1%\n1%\nNext $180,000\n2%\n2%\nNext $640,000\n3%\n3%\nNext $500,000\n4%\n4%\nNext $1,500,000\n5%\n5%\nAmount exceeding $3,000,000\n6%\n5%\nTable 1: BSD for all property types\nPurchase Price or Market Value\nBSD Rate (Residential Property)\nFirst $180,000\n1%\nNext $180,000\n2%\nNext $640,000\n3%\nNext $500,000\n4%\nNext $1,500,000\n5%\nAmount exceeding $3,000,000\n6%\nTable 1a: BSD Rates for Residential Property\nPurchase Price or Market Value\nBSD Rate (Non-Residential Property)\nFirst $180,000\n1%\nNext $180,000\n2%\nNext $640,000\n3%\nNext $500,000\n4%\nNext $1,500,000\n5%\nAmount exceeding $3,000,000\n5%\nTable 1b: BSD Rates for Non-Residential Property\nBuyer Profile\n1st Residential Property\n2nd Residential Property\n3rd & Subsequent Residential Property\nSingapore Citizens\nNIL\n20%\n30%\nPermanent Residents (PR)\n5%\n30%\n35%\nForeigners\n60%\n60%\n60%\nEntities\n65%\n65%\n65%\nTrustees (for any transfer into a living trust)\n65%\n65%\n65%\nTable 2a: ABSD for residential property\nFrequently Asked Questions on ABSD Calculation in Special Situations\nHolding Period\nProperties acquired between 14 Jan 2011\nto 10 Mar 2017\nProperties acquired between 11 Mar 2017\nto 3 Jul 2025\nProperties acquired on and after\n4 Jul 2025\nUp to 1 year\n16%\n12%\n16% (new)\nMore than 1 year and up to 2 years\n12%\n8%\n12% (new)\nMore than 2 years and up to 3 years\n8%\n4%\n8% (new)\nMore than 3 years and up to 4 years\n4%\nNo SSD Payable\n4% (new)\nMore than 4 years\nNo SSD payable\nNo SSD Payable\nNo SSD payable\n(no change)\nTable 3a: SSD for residential property from 14 Jan 2011 to present.\nHolding Period\nProperties acquired between 20 Feb 2010\nand 29 Aug 2010\nProperties acquired between 30 Aug 2010\nand 31 Jan 2011\nUp to 1 year\n1% on first $180,000\n2% on next $180,000\n3% on remainder\n1% on first $180,000\n2% on next $180,000\n3% on remainder\nMore than\n1 year and\nup to 2 years\nNo SSD Payable\n0.67% on first $180,000\n1.33% on next $180,000\n2% on remainder\nMore than\n2 years and\nup to 3 years\nNo SSD Payable\n0.33% on first $180,000\n0.67% on next $180,000\n1% on remainder\nMore than\n3 years\nNo SSD Payable\nNo SSD Payable\nTable 3b: SSD for residential property acquired from 20 Feb 2010 to 31 Jan 2011.\nProperties acquired between\n20 Feb 2010 and 29 Aug 2010\nHolding Period\nSSD Rate\nUp to 1 year\n1% on first $180,000\n2% on next $180,000\n3% on remainder\nMore than 1 year and up to 2 years\nNo SSD Payable\nMore than 2 years and up to 3 years\nNo SSD Payable\nMore than 3 years\nNo SSD Payable\nTable 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010.\nProperties acquired between\n20 Feb 2010 and 29 Aug 2010\nHolding Period\nSSD Rate\nUp to 1 year\n1% on first $180,000\n2% on next $180,000\n3% on remainder\nMore than 1 year and up to 2 years\nNo SSD Payable\nMore than 2 years and up to 3 years\nNo SSD Payable\nMore than 3 years\nNo SSD Payable\nTable 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010.\nHolding Period\nSSD Rate\nUp to 1 year\n15%\nMore than 1 year and up to 2 years\n10%\nMore than 2 years and up to 3 years\n5%\nMore than 3 years\nNo SSD payable\nTable 4: SSD rates for industrial property.","attrs_markdown":"[Skip to content](https:\/\/yuenlaw.com.sg\/singapore-law\/property-stamp-duty-singapore\/#content \"Skip to content\")\n\n[![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\/)\n\n- [Legal Services](https:\/\/yuenlaw.com.sg\/legalservices)\n- [Our Team](https:\/\/yuenlaw.com.sg\/our-team\/)\n- [News](https:\/\/yuenlaw.com.sg\/news)\n- [The Law & You](https:\/\/yuenlaw.com.sg\/singapore-law)\n- [Spiritual Well](https:\/\/yuenlaw.com.sg\/spiritual-well)\n- [Contact](https:\/\/yuenlaw.com.sg\/contact-us\/)\n\n[![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\/)\n\nX\n\n- [Real Estate](https:\/\/yuenlaw.com.sg\/singapore-law\/real-estate\/), [The Law & You](https:\/\/yuenlaw.com.sg\/singapore-law\/)\n- [Conveyancing](https:\/\/yuenlaw.com.sg\/tag\/conveyancing\/), [Stamp Duty](https:\/\/yuenlaw.com.sg\/tag\/stamp-duty\/)\n# Property Tax (2025) A Guide to Buyer Stamp Duty & Seller Stamp Duty\n- [Tris Xavier](https:\/\/yuenlaw.com.sg\/author\/tris-xavier\/)\n- [July 7, 2025](https:\/\/yuenlaw.com.sg\/2025\/07\/07\/)\n#### Table of Contents\n**Buyer Stamp Duty and Seller Stamp Duty are payable by both Buyer and Seller 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\$) for the sale and purchase of a property transaction.**\n\n**This article explores the different buyer’s and seller’s stamp duty rates for various property types in Singapore. For more information, see our 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\/).**\n\n![An overview of Singapore Buyer and Seller Stamp Duty for Property Transactions](https:\/\/yuenlaw.com.sg\/wp-content\/uploads\/2020\/11\/singapore-buyer-stamp-duty-BSD-and-seller-stamp-duty-SSD.png)\n\n![An overview of Singapore Buyer and Seller Stamp Duty for Property Transactions](https:\/\/yuenlaw.com.sg\/wp-content\/uploads\/2020\/11\/singapore-buyer-stamp-duty-BSD-and-seller-stamp-duty-SSD.png)\n\n## Types of Stamp Duty Payable to IRAS for Property Transactions\nThere are four main types of stamp duty:\n\n1. Buyer Stamp Duty (for all property types); and\n2. Additional Buyer Stamp Duty (for residential property); and\n3. Seller Stamp Duty (for residential property); and\n4. Seller Stamp Duty (for non-residential property).\n## Stamp Duty Rates\n### 1\\. Buyer Stamp Duty (“BSD”) for Residential and Non-Residential Properties\nBSD is tax payable on all property purchased and applies to all Buyers (whether Singaporean, PR, Foreigner & Entities). BSD is based on purchase price or market value of property, whichever is higher.\n\nDuring Budget 2023, the Government announced that BSD rates will be raised with effect from 15 February 2023. The changes seek to enhance the progressivity of Singapore’s BSD system, with higher BSD rates for higher-value properties.\n\nIn the case of residential properties, a new marginal BSD rate of:\n\n- 5% will apply to the portion of the properly value in excess of \\$1.5 million and up to \\$3 million; and\n- 6% will apply to the portion of the property value in excess of \\$3 million.\n\nMeanwhile, for non-residential properties, a new marginal BSD rate of:\n\n- 4% will apply to the portion of the properly value in excess of \\$1 million and up to \\$1.5 million; and\n- 5% will apply to the portion of the property value in excess of \\$1.5 million.\n\nHow to calculate Buyer’s Stamp Duty:\n\n| Purchase Price or Market Value of the Property | Buyer Stamp Duty Rates for Residential Property | Buyer Stamp Duty Rates for Non-Residential Property |\n|---|---|---|\n| First \\$180,000 | 1% | 1% |\n| Next \\$180,000 | 2% | 2% |\n| Next \\$640,000 | 3% | 3% |\n| Next \\$500,000 | 4% | 4% |\n| Next \\$1,500,000 | 5% | 5% |\n| Amount exceeding \\$3,000,000 | 6% | 5% |\n\nTable 1: BSD for all property types\n\n| Purchase Price or Market Value | BSD Rate (Residential Property) |\n|---|---|\n| First \\$180,000 | 1% |\n| Next \\$180,000 | 2% |\n| Next \\$640,000 | 3% |\n| Next \\$500,000 | 4% |\n| Next \\$1,500,000 | 5% |\n| Amount exceeding \\$3,000,000 | 6% |\n\nTable 1a: BSD Rates for Residential Property\n\n| Purchase Price or Market Value | BSD Rate (Non-Residential Property) |\n|---|---|\n| First \\$180,000 | 1% |\n| Next \\$180,000 | 2% |\n| Next \\$640,000 | 3% |\n| Next \\$500,000 | 4% |\n| Next \\$1,500,000 | 5% |\n| Amount exceeding \\$3,000,000 | 5% |\n\nTable 1b: BSD Rates for Non-Residential Property\n\n### 2\\. Additional Buyer’s Stamp Duty (“ABSD”) for Residential Property\nABSD is only payable on purchases of residential property.\n\nSimilar to BSD, ABSD is based on the purchase price or market value of property, whichever is higher. Unlike BSD, however, ABSD payable is dependent on the profile of Buyer.\n\nABSD payable on and after 27 April 2023 is as follows:\n\n| Buyer Profile | 1st Residential Property | 2nd Residential Property | 3rd & Subsequent Residential Property |\n|---|---|---|---|\n| Singapore Citizens | NIL | 20% | 30% |\n| Permanent Residents (PR) | 5% | 30% | 35% |\n| Foreigners | 60% | 60% | 60% |\n| Entities | 65% | 65% | 65% |\n| Trustees (for any transfer into a living trust) | 65% | 65% | 65% |\n\nTable 2a: ABSD for residential property\n\n|   |   |\n|---|---|\n| Singapore Citizens |   |\n| 1st Residential Property | NIL |\n| 2nd Residential Property | 20% |\n| 3rd & Subsequent Residential Property | 30% |\n\nTable 2b(i): ABSD for residential property (Singapore Citizens)\n\n|   |   |\n|---|---|\n| Permanent Residents (PR) |   |\n| 1st Residential Property | 5% |\n| 2nd Residential Property | 30% |\n| 3rd & Subsequent Residential Property | 35% |\n\nTable 2b(ii): ABSD for residential property (Permanent Residents)\n\n|   |   |\n|---|---|\n| Foreigners |   |\n| 1st Residential Property | 60% |\n| 2nd Residential Property | 60% |\n| 3rd & Subsequent Residential Property | 60% |\n\nTable 2b(iii): ABSD for residential property (Foreigners)\n\n|   |   |\n|---|---|\n| Entities |   |\n| 1st Residential Property | 65% |\n| 2nd Residential Property | 65% |\n| 3rd & Subsequent Residential Property | 65% |\n\nTable 2b(iv): ABSD for residential property (Entities)\n\n|   |   |\n|---|---|\n| Trustees (for any transfer into a living trust) |   |\n| 1st Residential Property | 65% |\n| 2nd Residential Property | 65% |\n| 3rd & Subsequent Residential Property | 65% |\n\nTable 2b(v): ABSD for residential property (Trustees)\n#### Frequently Asked Questions on ABSD Calculation in Special Situations\n[How is ABSD calculated for purchases with multiple-buyers with different profiles?]()\n\nIf property is jointly bought (by joint tenants, tenants-in-common) by Buyers with different profiles, the higher ABSD rate will apply.\n\n[How is ABSD calculated for mixed use property with commercial and residential component?]()\n\nIf property is mixed use (eg. a HDB shop with living quarters), ABSD is calculated on the Base attributable to the residential component only.\n\n### 3\\. Seller’s Stamp Duty (“SSD”) for Residential Properties\n[SSD](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/selling-or-disposing-property\/seller's-stamp-duty-\$ssd\$-for-residential-property) applies for properties acquired on or after 20 February 2010, and is a tax on the sale of property under certain circumstances—being the length of time the property before it is sold, or otherwise, transferred. SSD applies to both residential properties and industrial properties (acquired on or after 12 January 2013).\n\nSSD is calculated based on the purchase price or market value of property at the time of sale, whichever is higher, rounded off to the nearest dollar. If someone bought different parts of the property at different times, or is selling only part of it, SSD is calculated separately for each portion, based on how long it was held.\n\n#### Higher SSD Rates and Longer Holding Period Effective 4 July 2025\nOn 3 July 2025, the Government announced changes to SSD rates for residential properties. This will take effect for all residential properties purchased on or after 4 July 2025. The new measures are in response to a marked increase in private residential property transactions involving short holding periods. Notably, there has been a significant increase in the sub-sale of units that have not been completed.\n\nThese changes do not apply to HDB flats, as an existing Minimum Occupation Period (MOP) of five years already restricts resale within that timeframe.\n\nKey revisions are as follows:\n\n- The SSD holding period is increased from three to four years.\n- SSD rates are raised by four percentage points for each holding period tier.\n\nSSD payable on and after 20 February 2010 on residential property, including the latest revised rates effective from 4 July 2025, is outlined below:\n\n| Holding Period | Properties acquired between 14 Jan 2011 to 10 Mar 2017 | Properties acquired between 11 Mar 2017 to 3 Jul 2025 | Properties acquired on and after 4 Jul 2025 |\n|---|---|---|---|\n| Up to 1 year | 16% | 12% | 16% (new) |\n| More than 1 year and up to 2 years | 12% | 8% | 12% (new) |\n| More than 2 years and up to 3 years | 8% | 4% | 8% (new) |\n| More than 3 years and up to 4 years | 4% | No SSD Payable | 4% (new) |\n| More than 4 years | No SSD payable | No SSD Payable | No SSD payable (no change) |\n\nTable 3a: SSD for residential property from 14 Jan 2011 to present.\n\n| Holding Period | Properties acquired between 20 Feb 2010 and 29 Aug 2010 | Properties acquired between 30 Aug 2010 and 31 Jan 2011 |\n|---|---|---|\n| Up to 1 year | 1% on first \\$180,000 2% on next \\$180,000 3% on remainder | 1% on first \\$180,000 2% on next \\$180,000 3% on remainder |\n| More than 1 year and up to 2 years | No SSD Payable | 0\\.67% on first \\$180,000 1.33% on next \\$180,000 2% on remainder |\n| More than 2 years and up to 3 years | No SSD Payable | 0\\.33% on first \\$180,000 0.67% on next \\$180,000 1% on remainder |\n| More than 3 years | No SSD Payable | No SSD Payable |\n\nTable 3b: SSD for residential property acquired from 20 Feb 2010 to 31 Jan 2011.\n\nProperties acquired between   \n 14 Jan 2011 to 10 Mar 2017\n\nHolding Period\n\nSSD Rate\n\nUp to 1 year\n\n16%\n\nMore than 1 year and up to 2 years\n\n12%\n\nMore than 2 years and up to 3 years\n\n8%\n\nMore than 3 years and up to 4 years\n\n4%\n\nMore than 4 years\n\nNo SSD payable\n\nTable 3a(i): SSD for residential property acquired between 14 Jan 2011 to 10 Mar 2017.\n\nProperties acquired between   \n11 Mar 2017 to 3 Jul 2025\n\nHolding Period\n\nSSD Rate\n\nUp to 1 year\n\n12%\n\nMore than 1 year and up to 2 years\n\n8%\n\nMore than 2 years and up to 3 years\n\n4%\n\nMore than 3 years and up to 4 years\n\nNo SSD Payable\n\nMore than 4 years\n\nNo SSD Payable\n\nTable 3a(ii): SSD for residential property acquired between 11 Mar 2017 to 3 Jul 2025.\n\nProperties acquired on and after 4 Jul 2025\n\nHolding Period\n\nSSD Rate\n\nUp to 1 year\n\n16% (new)\n\nMore than 1 year and up to 2 years\n\n12% (new)\n\nMore than 2 years and up to 3 years\n\n8% (new)\n\nMore than 3 years and up to 4 years\n\n4% (new)\n\nMore than 4 years\n\nNo SSD payable (no change)\n\nTable 3a(iii): SSD for residential property acquired on and after 4 Jul 2025.\n\n| **Properties acquired between   20 Feb 2010 and 29 Aug 2010** |   |\n|---|---|\n| Holding Period | SSD Rate |\n| Up to 1 year | 1% on first \\$180,000 2% on next \\$180,000 3% on remainder |\n| More than 1 year and up to 2 years | No SSD Payable |\n| More than 2 years and up to 3 years | No SSD Payable |\n| More than 3 years | No SSD Payable |\n\nTable 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010.\n\n| **Properties acquired between   20 Feb 2010 and 29 Aug 2010** |   |\n|---|---|\n| Holding Period | SSD Rate |\n| Up to 1 year | 1% on first \\$180,000 2% on next \\$180,000 3% on remainder |\n| More than 1 year and up to 2 years | No SSD Payable |\n| More than 2 years and up to 3 years | No SSD Payable |\n| More than 3 years | No SSD Payable |\n\nTable 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010.\n\n#### Frequently Asked Questions on SSD\n**Am I affected by the new SSD rules?**  \nThe revised SSD rates and extended holding period apply only to residential properties purchased on or after 4 July 2025. Under the new rules, the SSD holding period is extended from three to four years before SSD no longer applies.\n\nIf you purchased your property between 11 March 2017 and 3 July 2025, the three-year holding period continues to apply.\n\nIf you are planning to sell a property, it is important to verify your purchase date to understand which SSD rate applies.\n\n### 4\\. SSD for Non-Residential Property\nThere is no SSD payable for commercial property. SSD is, however, applicable for industrial property. To determine if SSD applies, you have to confirm if your property is classified as commercial or industrial.\n\nSSD for industrial property is based on how long you hold the property and when you sell it. SSD payable will be rounded off to the nearest dollar.\n\nSSD payable on and after 12 January 2013 on industrial property are as follows:\n\n| Holding Period | SSD Rate |\n|---|---|\n| Up to 1 year | 15% |\n| More than 1 year and up to 2 years | 10% |\n| More than 2 years and up to 3 years | 5% |\n| More than 3 years | No SSD payable |\n\nTable 4: SSD rates for industrial property.\n\n## Stamp Duty Calculator\nInland 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)\n\nFor assistance with buyer stamp duty or seller stamp duty, [contact us](https:\/\/yuenlaw.com.sg\/contact\/) to make an appointment.\n\n- [Real Estate](https:\/\/yuenlaw.com.sg\/singapore-law\/real-estate\/), [The Law & You](https:\/\/yuenlaw.com.sg\/singapore-law\/)\n- [Conveyancing](https:\/\/yuenlaw.com.sg\/tag\/conveyancing\/), [Stamp Duty](https:\/\/yuenlaw.com.sg\/tag\/stamp-duty\/)\n\n##### Need Clarity on Legal Matters? We're Here to Help.\nNavigating legal challenges can feel overwhelming, but with the right guidance, they can be resolved. Our experienced team will provide you with practical solutions.\n\n✅ **Tailored Services:** Every cases requires a unique approach.   \n✅ **Highly Rated**: See why our clients consistently leave glowing reviews  \n✅ **Proven Excellence**: Trusted by 4000+ Clients\n\nFill out the contact form today to get started.\n\n## Related Articles\n[![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\/)\n\n##### [Avoiding ABSD and Property Ownership After a Break-Up](https:\/\/yuenlaw.com.sg\/singapore-law\/absd-avoidance-property-arrangements\/)\n22 December 2025\n\n[Read More »](https:\/\/yuenlaw.com.sg\/singapore-law\/absd-avoidance-property-arrangements\/)\n\n[![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\/)\n\n##### [Digitalising Singapore Property Transactions: Electronic Conveyancing and Other Matters Bill](https:\/\/yuenlaw.com.sg\/singapore-law\/electronic-conveyancing-and-other-matters-bill\/)\n13 November 2025\n\n[Read More »](https:\/\/yuenlaw.com.sg\/singapore-law\/electronic-conveyancing-and-other-matters-bill\/)\n\n[![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\/)\n\n##### [Decoupling Property Ownership in Singapore: What You Need to Know](https:\/\/yuenlaw.com.sg\/singapore-law\/real-estate\/decoupling-private-property-ownership-i-singapore\/)\n31 July 2025\n\n[Read More »](https:\/\/yuenlaw.com.sg\/singapore-law\/real-estate\/decoupling-private-property-ownership-i-singapore\/)\n\n[![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\/)\n\n##### [A Guide to Seller’s Stamp Duty (SSD) (2025)](https:\/\/yuenlaw.com.sg\/singapore-law\/real-estate\/seller-stamp-duty-ssd\/)\n9 July 2025\n\n[Read More »](https:\/\/yuenlaw.com.sg\/singapore-law\/real-estate\/seller-stamp-duty-ssd\/)\n\n[![A Guide to Buyer Stamp Duty (BSD)](https:\/\/yuenlaw.com.sg\/wp-content\/uploads\/2025\/07\/A-Guide-to-Buyers-Stamp-Duty-BSD.png) ![A Guide to Buyer Stamp Duty (BSD)](https:\/\/yuenlaw.com.sg\/wp-content\/uploads\/2025\/07\/A-Guide-to-Buyers-Stamp-Duty-BSD.png)](https:\/\/yuenlaw.com.sg\/singapore-law\/buyer-stamp-duty-2025\/)\n\n##### [Buyer’s Stamp Duty (BSD) 2025](https:\/\/yuenlaw.com.sg\/singapore-law\/buyer-stamp-duty-2025\/)\n9 July 2025\n\n[Read More »](https:\/\/yuenlaw.com.sg\/singapore-law\/buyer-stamp-duty-2025\/)\n\n[![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\/).\n\n[Articles by Author](https:\/\/yuenlaw.com.sg\/author\/tris-xavier\/)\n\nFor press enquiries, please contact:\n\nCheryl Mok   \nSenior Manager Business Development  \n[cheryl@yuenlaw.com.sg](mailto:cheryl@yuenlaw.com.sg?cc=yunn@yuenlaw.com.sg)\n\n##### Share this\n\n[![Yuen Law logo](https:\/\/yuenlaw.com.sg\/wp-content\/uploads\/elementor\/thumbs\/Yuen-Law-Logo-qcfxrduxbnya4xven8uqvtpd2xzswzu3u1vx3ytc00.png) ![Yuen Law logo](https:\/\/yuenlaw.com.sg\/wp-content\/uploads\/elementor\/thumbs\/Yuen-Law-Logo-qcfxrduxbnya4xven8uqvtpd2xzswzu3u1vx3ytc00.png)](https:\/\/yuenlaw.com.sg\/)\n\n### Forward Thinking,   Future Planning\n### Firm Brochure\n[English](https:\/\/yuenlaw.com.sg\/wp-content\/uploads\/2026\/03\/Yuen-Law-Firm-Website-Brochure-EN-20260316.pdf)\n\n[Chinese (中文)](https:\/\/yuenlaw.com.sg\/wp-content\/uploads\/2026\/03\/Yuen-Law-Website-Firm-Brochure-CN-20260316.pdf)\n### [Careers](https:\/\/yuenlaw.com.sg\/team\/careers\/) \\| [Privacy Policy](https:\/\/yuenlaw.com.sg\/privacy-policy\/)\n\n- \\+65 6536 6037\n- [inquiry@yuenlaw.com.sg](mailto:inquiry@yuenlaw.com.sg)\n- [www.yuenlaw.com.sg](https:\/\/yuenlaw.com.sg\/)\n- 50 South Bridge Road   \n   \\#02-00\/ \\#03-00\/ \\#04-00  \n  Singapore 058682\n\n© Yuen Law LLC 2026\n\nerror: Content is protected\n\nMessage us on WhatsApp\n\nMessage us on WhatsApp","attrs_readable_markdown":"Property Tax (2025) A Guide to Buyer Stamp Duty & Seller Stamp Duty\n\n| Purchase Price or Market Value of the Property | Buyer Stamp Duty Rates for Residential Property | Buyer Stamp Duty Rates for Non-Residential Property |\n|---|---|---|\n| First \\$180,000 | 1% | 1% |\n| Next \\$180,000 | 2% | 2% |\n| Next \\$640,000 | 3% | 3% |\n| Next \\$500,000 | 4% | 4% |\n| Next \\$1,500,000 | 5% | 5% |\n| Amount exceeding \\$3,000,000 | 6% | 5% |\n\nTable 1: BSD for all property types\n\n| Purchase Price or Market Value | BSD Rate (Residential Property) |\n|---|---|\n| First \\$180,000 | 1% |\n| Next \\$180,000 | 2% |\n| Next \\$640,000 | 3% |\n| Next \\$500,000 | 4% |\n| Next \\$1,500,000 | 5% |\n| Amount exceeding \\$3,000,000 | 6% |\n\nTable 1a: BSD Rates for Residential Property\n\n| Purchase Price or Market Value | BSD Rate (Non-Residential Property) |\n|---|---|\n| First \\$180,000 | 1% |\n| Next \\$180,000 | 2% |\n| Next \\$640,000 | 3% |\n| Next \\$500,000 | 4% |\n| Next \\$1,500,000 | 5% |\n| Amount exceeding \\$3,000,000 | 5% |\n\nTable 1b: BSD Rates for Non-Residential Property\n\n| Buyer Profile | 1st Residential Property | 2nd Residential Property | 3rd & Subsequent Residential Property |\n|---|---|---|---|\n| Singapore Citizens | NIL | 20% | 30% |\n| Permanent Residents (PR) | 5% | 30% | 35% |\n| Foreigners | 60% | 60% | 60% |\n| Entities | 65% | 65% | 65% |\n| Trustees (for any transfer into a living trust) | 65% | 65% | 65% |\n\nTable 2a: ABSD for residential property\n\nFrequently Asked Questions on ABSD Calculation in Special Situations\n\n| Holding Period | Properties acquired between 14 Jan 2011 to 10 Mar 2017 | Properties acquired between 11 Mar 2017 to 3 Jul 2025 | Properties acquired on and after 4 Jul 2025 |\n|---|---|---|---|\n| Up to 1 year | 16% | 12% | 16% (new) |\n| More than 1 year and up to 2 years | 12% | 8% | 12% (new) |\n| More than 2 years and up to 3 years | 8% | 4% | 8% (new) |\n| More than 3 years and up to 4 years | 4% | No SSD Payable | 4% (new) |\n| More than 4 years | No SSD payable | No SSD Payable | No SSD payable (no change) |\n\nTable 3a: SSD for residential property from 14 Jan 2011 to present.\n\n| Holding Period | Properties acquired between 20 Feb 2010 and 29 Aug 2010 | Properties acquired between 30 Aug 2010 and 31 Jan 2011 |\n|---|---|---|\n| Up to 1 year | 1% on first \\$180,000 2% on next \\$180,000 3% on remainder | 1% on first \\$180,000 2% on next \\$180,000 3% on remainder |\n| More than 1 year and up to 2 years | No SSD Payable | 0\\.67% on first \\$180,000 1.33% on next \\$180,000 2% on remainder |\n| More than 2 years and up to 3 years | No SSD Payable | 0\\.33% on first \\$180,000 0.67% on next \\$180,000 1% on remainder |\n| More than 3 years | No SSD Payable | No SSD Payable |\n\nTable 3b: SSD for residential property acquired from 20 Feb 2010 to 31 Jan 2011.\n\n| **Properties acquired between   20 Feb 2010 and 29 Aug 2010** |   |\n|---|---|\n| Holding Period | SSD Rate |\n| Up to 1 year | 1% on first \\$180,000 2% on next \\$180,000 3% on remainder |\n| More than 1 year and up to 2 years | No SSD Payable |\n| More than 2 years and up to 3 years | No SSD Payable |\n| More than 3 years | No SSD Payable |\n\nTable 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010.\n\n| **Properties acquired between   20 Feb 2010 and 29 Aug 2010** |   |\n|---|---|\n| Holding Period | SSD Rate |\n| Up to 1 year | 1% on first \\$180,000 2% on next \\$180,000 3% on remainder |\n| More than 1 year and up to 2 years | No SSD Payable |\n| More than 2 years and up to 3 years | No SSD Payable |\n| More than 3 years | No SSD Payable |\n\nTable 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010.\n\n| Holding Period | SSD Rate |\n|---|---|\n| Up to 1 year | 15% |\n| More than 1 year and up to 2 years | 10% |\n| More than 2 years and up to 3 years | 5% |\n| More than 3 years | No SSD payable |\n\nTable 4: SSD rates for industrial property.","meta_canonical":null}

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URL	https://yuenlaw.com.sg/singapore-law/property-stamp-duty-singapore/
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Meta Description	A comprehensive guide to stamp duty for property transactions in Singapore. Find out the latest Buyer Stamp Duty (BSD) & Additional Buyer Stamp Duty (ABSD) rates.
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Boilerpipe Text	Property Tax (2025) A Guide to Buyer Stamp Duty & Seller Stamp Duty 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 2a: ABSD for residential property Frequently Asked Questions on ABSD Calculation in Special Situations Holding Period Properties acquired between 14 Jan 2011 to 10 Mar 2017 Properties acquired between 11 Mar 2017 to 3 Jul 2025 Properties acquired on and after 4 Jul 2025 Up to 1 year 16% 12% 16% (new) More than 1 year and up to 2 years 12% 8% 12% (new) More than 2 years and up to 3 years 8% 4% 8% (new) More than 3 years and up to 4 years 4% No SSD Payable 4% (new) More than 4 years No SSD payable No SSD Payable No SSD payable (no change) Table 3a: SSD for residential property from 14 Jan 2011 to present. Holding Period Properties acquired between 20 Feb 2010 and 29 Aug 2010 Properties acquired between 30 Aug 2010 and 31 Jan 2011 Up to 1 year 1% on first $180,000 2% on next $180,000 3% on remainder 1% on first $180,000 2% on next $180,000 3% on remainder More than 1 year and up to 2 years No SSD Payable 0.67% on first $180,000 1.33% on next $180,000 2% on remainder More than 2 years and up to 3 years No SSD Payable 0.33% on first $180,000 0.67% on next $180,000 1% on remainder More than 3 years No SSD Payable No SSD Payable Table 3b: SSD for residential property acquired from 20 Feb 2010 to 31 Jan 2011. Properties acquired between 20 Feb 2010 and 29 Aug 2010 Holding Period SSD Rate Up to 1 year 1% on first $180,000 2% on next $180,000 3% on remainder More than 1 year and up to 2 years No SSD Payable More than 2 years and up to 3 years No SSD Payable More than 3 years No SSD Payable Table 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010. Properties acquired between 20 Feb 2010 and 29 Aug 2010 Holding Period SSD Rate Up to 1 year 1% on first $180,000 2% on next $180,000 3% on remainder More than 1 year and up to 2 years No SSD Payable More than 2 years and up to 3 years No SSD Payable More than 3 years No SSD Payable Table 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010. Holding Period SSD Rate Up to 1 year 15% More than 1 year and up to 2 years 10% More than 2 years and up to 3 years 5% More than 3 years No SSD payable Table 4: SSD rates for industrial property.
Markdown	[Skip to content](https://yuenlaw.com.sg/singapore-law/property-stamp-duty-singapore/#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/) # Property Tax (2025) A Guide to Buyer Stamp Duty & Seller Stamp Duty - [Tris Xavier](https://yuenlaw.com.sg/author/tris-xavier/) - [July 7, 2025](https://yuenlaw.com.sg/2025/07/07/) #### Table of Contents Buyer Stamp Duty and Seller Stamp Duty are payable by both Buyer and Seller 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$) for the sale and purchase of a property transaction. This article explores the different buyer’s and seller’s stamp duty rates for various property types in Singapore. For more information, see our 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/). ![An overview of Singapore Buyer and Seller Stamp Duty for Property Transactions](https://yuenlaw.com.sg/wp-content/uploads/2020/11/singapore-buyer-stamp-duty-BSD-and-seller-stamp-duty-SSD.png) ![An overview of Singapore Buyer and Seller Stamp Duty for Property Transactions](https://yuenlaw.com.sg/wp-content/uploads/2020/11/singapore-buyer-stamp-duty-BSD-and-seller-stamp-duty-SSD.png) ## Types of Stamp Duty Payable to IRAS for Property Transactions There are four main types of stamp duty: 1. Buyer Stamp Duty (for all property types); and 2. Additional Buyer Stamp Duty (for residential property); and 3. Seller Stamp Duty (for residential property); and 4. Seller Stamp Duty (for non-residential property). ## Stamp Duty Rates ### 1\. Buyer Stamp Duty (“BSD”) for Residential and Non-Residential Properties BSD is tax payable on all property purchased and applies to all Buyers (whether Singaporean, PR, Foreigner & Entities). BSD is based on purchase price or market value of property, whichever is higher. During Budget 2023, the Government announced that BSD rates will be raised with effect from 15 February 2023. The changes seek to enhance the progressivity of Singapore’s BSD system, with higher BSD rates for higher-value properties. In the case of residential properties, a new marginal BSD rate of: - 5% will apply to the portion of the properly 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. Meanwhile, for non-residential properties, 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. How to calculate Buyer’s Stamp Duty: \| 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 ### 2\. Additional Buyer’s Stamp Duty (“ABSD”) for Residential Property ABSD is only payable on purchases of residential property. Similar to BSD, ABSD is based on the purchase price or market value of property, whichever is higher. Unlike BSD, however, ABSD payable is dependent on the profile of Buyer. ABSD payable on and after 27 April 2023 is as follows: \| 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 2a: ABSD for residential property \| \| \| \|---\|---\| \| Singapore Citizens \| \| \| 1st Residential Property \| NIL \| \| 2nd Residential Property \| 20% \| \| 3rd & Subsequent Residential Property \| 30% \| Table 2b(i): ABSD for residential property (Singapore Citizens) \| \| \| \|---\|---\| \| Permanent Residents (PR) \| \| \| 1st Residential Property \| 5% \| \| 2nd Residential Property \| 30% \| \| 3rd & Subsequent Residential Property \| 35% \| Table 2b(ii): ABSD for residential property (Permanent Residents) \| \| \| \|---\|---\| \| Foreigners \| \| \| 1st Residential Property \| 60% \| \| 2nd Residential Property \| 60% \| \| 3rd & Subsequent Residential Property \| 60% \| Table 2b(iii): ABSD for residential property (Foreigners) \| \| \| \|---\|---\| \| Entities \| \| \| 1st Residential Property \| 65% \| \| 2nd Residential Property \| 65% \| \| 3rd & Subsequent Residential Property \| 65% \| Table 2b(iv): ABSD for residential property (Entities) \| \| \| \|---\|---\| \| Trustees (for any transfer into a living trust) \| \| \| 1st Residential Property \| 65% \| \| 2nd Residential Property \| 65% \| \| 3rd & Subsequent Residential Property \| 65% \| Table 2b(v): ABSD for residential property (Trustees) #### Frequently Asked Questions on ABSD Calculation in Special Situations [How is ABSD calculated for purchases with multiple-buyers with different profiles?]() If property is jointly bought (by joint tenants, tenants-in-common) by Buyers with different profiles, the higher ABSD rate will apply. [How is ABSD calculated for mixed use property with commercial and residential component?]() If property is mixed use (eg. a HDB shop with living quarters), ABSD is calculated on the Base attributable to the residential component only. ### 3\. Seller’s Stamp Duty (“SSD”) for Residential Properties [SSD](https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-$ssd$-for-residential-property) applies for properties acquired on or after 20 February 2010, and is a tax on the sale of property under certain circumstances—being the length of time the property before it is sold, or otherwise, transferred. SSD applies to both residential properties and industrial properties (acquired on or after 12 January 2013). SSD is calculated based on the purchase price or market value of property at the time of sale, whichever is higher, rounded off to the nearest dollar. If someone bought different parts of the property at different times, or is selling only part of it, SSD is calculated separately for each portion, based on how long it was held. #### Higher SSD Rates and Longer Holding Period Effective 4 July 2025 On 3 July 2025, the Government announced changes to SSD rates for residential properties. This will take effect for all residential properties purchased on or after 4 July 2025. The new measures are in response to a marked increase in private residential property transactions involving short holding periods. Notably, there has been a significant increase in the sub-sale of units that have not been completed. These changes do not apply to HDB flats, as an existing Minimum Occupation Period (MOP) of five years already restricts resale within that timeframe. Key revisions are as follows: - The SSD holding period is increased from three to four years. - SSD rates are raised by four percentage points for each holding period tier. SSD payable on and after 20 February 2010 on residential property, including the latest revised rates effective from 4 July 2025, is outlined below: \| Holding Period \| Properties acquired between 14 Jan 2011 to 10 Mar 2017 \| Properties acquired between 11 Mar 2017 to 3 Jul 2025 \| Properties acquired on and after 4 Jul 2025 \| \|---\|---\|---\|---\| \| Up to 1 year \| 16% \| 12% \| 16% (new) \| \| More than 1 year and up to 2 years \| 12% \| 8% \| 12% (new) \| \| More than 2 years and up to 3 years \| 8% \| 4% \| 8% (new) \| \| More than 3 years and up to 4 years \| 4% \| No SSD Payable \| 4% (new) \| \| More than 4 years \| No SSD payable \| No SSD Payable \| No SSD payable (no change) \| Table 3a: SSD for residential property from 14 Jan 2011 to present. \| Holding Period \| Properties acquired between 20 Feb 2010 and 29 Aug 2010 \| Properties acquired between 30 Aug 2010 and 31 Jan 2011 \| \|---\|---\|---\| \| Up to 1 year \| 1% on first \$180,000 2% on next \$180,000 3% on remainder \| 1% on first \$180,000 2% on next \$180,000 3% on remainder \| \| More than 1 year and up to 2 years \| No SSD Payable \| 0\.67% on first \$180,000 1.33% on next \$180,000 2% on remainder \| \| More than 2 years and up to 3 years \| No SSD Payable \| 0\.33% on first \$180,000 0.67% on next \$180,000 1% on remainder \| \| More than 3 years \| No SSD Payable \| No SSD Payable \| Table 3b: SSD for residential property acquired from 20 Feb 2010 to 31 Jan 2011. Properties acquired between 14 Jan 2011 to 10 Mar 2017 Holding Period SSD Rate Up to 1 year 16% More than 1 year and up to 2 years 12% More than 2 years and up to 3 years 8% More than 3 years and up to 4 years 4% More than 4 years No SSD payable Table 3a(i): SSD for residential property acquired between 14 Jan 2011 to 10 Mar 2017. Properties acquired between 11 Mar 2017 to 3 Jul 2025 Holding Period SSD Rate Up to 1 year 12% More than 1 year and up to 2 years 8% More than 2 years and up to 3 years 4% More than 3 years and up to 4 years No SSD Payable More than 4 years No SSD Payable Table 3a(ii): SSD for residential property acquired between 11 Mar 2017 to 3 Jul 2025. Properties acquired on and after 4 Jul 2025 Holding Period SSD Rate Up to 1 year 16% (new) More than 1 year and up to 2 years 12% (new) More than 2 years and up to 3 years 8% (new) More than 3 years and up to 4 years 4% (new) More than 4 years No SSD payable (no change) Table 3a(iii): SSD for residential property acquired on and after 4 Jul 2025. \| Properties acquired between 20 Feb 2010 and 29 Aug 2010 \| \| \|---\|---\| \| Holding Period \| SSD Rate \| \| Up to 1 year \| 1% on first \$180,000 2% on next \$180,000 3% on remainder \| \| More than 1 year and up to 2 years \| No SSD Payable \| \| More than 2 years and up to 3 years \| No SSD Payable \| \| More than 3 years \| No SSD Payable \| Table 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010. \| Properties acquired between 20 Feb 2010 and 29 Aug 2010 \| \| \|---\|---\| \| Holding Period \| SSD Rate \| \| Up to 1 year \| 1% on first \$180,000 2% on next \$180,000 3% on remainder \| \| More than 1 year and up to 2 years \| No SSD Payable \| \| More than 2 years and up to 3 years \| No SSD Payable \| \| More than 3 years \| No SSD Payable \| Table 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010. #### Frequently Asked Questions on SSD Am I affected by the new SSD rules? The revised SSD rates and extended holding period apply only to residential properties purchased on or after 4 July 2025. Under the new rules, the SSD holding period is extended from three to four years before SSD no longer applies. If you purchased your property between 11 March 2017 and 3 July 2025, the three-year holding period continues to apply. If you are planning to sell a property, it is important to verify your purchase date to understand which SSD rate applies. ### 4\. SSD for Non-Residential Property There is no SSD payable for commercial property. SSD is, however, applicable for industrial property. To determine if SSD applies, you have to confirm if your property is classified as commercial or industrial. SSD for industrial property is based on how long you hold the property and when you sell it. SSD payable will be rounded off to the nearest dollar. SSD payable on and after 12 January 2013 on industrial property are as follows: \| Holding Period \| SSD Rate \| \|---\|---\| \| Up to 1 year \| 15% \| \| More than 1 year and up to 2 years \| 10% \| \| More than 2 years and up to 3 years \| 5% \| \| More than 3 years \| No SSD payable \| Table 4: SSD rates for industrial property. ## Stamp Duty 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) For assistance with buyer stamp duty or seller 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? 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Readable Markdown	Property Tax (2025) A Guide to Buyer Stamp Duty & Seller Stamp Duty \| 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 2a: ABSD for residential property Frequently Asked Questions on ABSD Calculation in Special Situations \| Holding Period \| Properties acquired between 14 Jan 2011 to 10 Mar 2017 \| Properties acquired between 11 Mar 2017 to 3 Jul 2025 \| Properties acquired on and after 4 Jul 2025 \| \|---\|---\|---\|---\| \| Up to 1 year \| 16% \| 12% \| 16% (new) \| \| More than 1 year and up to 2 years \| 12% \| 8% \| 12% (new) \| \| More than 2 years and up to 3 years \| 8% \| 4% \| 8% (new) \| \| More than 3 years and up to 4 years \| 4% \| No SSD Payable \| 4% (new) \| \| More than 4 years \| No SSD payable \| No SSD Payable \| No SSD payable (no change) \| Table 3a: SSD for residential property from 14 Jan 2011 to present. \| Holding Period \| Properties acquired between 20 Feb 2010 and 29 Aug 2010 \| Properties acquired between 30 Aug 2010 and 31 Jan 2011 \| \|---\|---\|---\| \| Up to 1 year \| 1% on first \$180,000 2% on next \$180,000 3% on remainder \| 1% on first \$180,000 2% on next \$180,000 3% on remainder \| \| More than 1 year and up to 2 years \| No SSD Payable \| 0\.67% on first \$180,000 1.33% on next \$180,000 2% on remainder \| \| More than 2 years and up to 3 years \| No SSD Payable \| 0\.33% on first \$180,000 0.67% on next \$180,000 1% on remainder \| \| More than 3 years \| No SSD Payable \| No SSD Payable \| Table 3b: SSD for residential property acquired from 20 Feb 2010 to 31 Jan 2011. \| Properties acquired between 20 Feb 2010 and 29 Aug 2010 \| \| \|---\|---\| \| Holding Period \| SSD Rate \| \| Up to 1 year \| 1% on first \$180,000 2% on next \$180,000 3% on remainder \| \| More than 1 year and up to 2 years \| No SSD Payable \| \| More than 2 years and up to 3 years \| No SSD Payable \| \| More than 3 years \| No SSD Payable \| Table 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010. \| Properties acquired between 20 Feb 2010 and 29 Aug 2010 \| \| \|---\|---\| \| Holding Period \| SSD Rate \| \| Up to 1 year \| 1% on first \$180,000 2% on next \$180,000 3% on remainder \| \| More than 1 year and up to 2 years \| No SSD Payable \| \| More than 2 years and up to 3 years \| No SSD Payable \| \| More than 3 years \| No SSD Payable \| Table 3b(i): SSD for residential property acquired between 20 Feb 2010 and 29 Aug 2010. \| Holding Period \| SSD Rate \| \|---\|---\| \| Up to 1 year \| 15% \| \| More than 1 year and up to 2 years \| 10% \| \| More than 2 years and up to 3 years \| 5% \| \| More than 3 years \| No SSD payable \| Table 4: SSD rates for industrial property.
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