Stamp Duty

Buyer’s Stamp Duty

Purchase Price or Market Value of the Property BSD Rates for Residential Properties BSD Rates for Non-Residential Properties
First $180,000 1% 1%
Next $180,000 2% 2%
Next $640,000 3% 3%
Remaining Amount 4%
BSD is a tax levied on documents signed when a property is acquired in Singapore

Additional Buyer’s Stamp Duty

Nationality 1st Property 2nd Property 3rd Property
Singapore Citizens N.A. 12% 15%
Permanent Residents 5% 15% 15%
Foreigners 20% 20% 20%
Entities / Companies 25% 25% 25%
ABSD is to be paid based on the property’s purchase price or market value, whichever is higher. Rates depend on buyer’s residency status (i.e Singapore citizen, Singapore Permanent Resident

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