Buyer’s Stamp Duty (BSD) Calculator
Work out the Buyer’s Stamp Duty payable on any Singapore residential purchase — progressive IRAS tiers, calculated live in your browser. Nothing you type is sent anywhere.
| Tier rate | Price band | Duty |
|---|
How Buyer’s Stamp Duty works
Buyer’s Stamp Duty (BSD) is a tax charged by the Inland Revenue Authority of Singapore (IRAS) on every purchase or acquisition of property. It applies to all buyers — Singapore Citizens, Permanent Residents, foreigners and companies — and is separate from any Additional Buyer’s Stamp Duty (ABSD) that may also be due.
BSD is calculated on the higher of the purchase price or the market valuation of the property, whichever is greater. The rate is progressive and tiered: each successive slice of the price is taxed at its own rate, and the amounts are added together. The final figure is rounded down to the nearest dollar.
For a S$1,500,000 residential purchase, for example, the first S$180,000 is taxed at 1%, the next S$180,000 at 2%, the next S$640,000 at 3% and the final S$500,000 at 4% — totalling S$44,600. Use the calculator above to see the exact breakdown for any price.
BSD must be paid within 14 days of signing the document that effects the purchase (for documents signed in Singapore), typically the date the Option to Purchase (OTP) is exercised. Stamping and payment are made through the IRAS e-Stamping portal.
BSD rates (residential)
These are the residential BSD rates effective 15 February 2023, applied to the higher of the purchase price or the market valuation:
| Portion of purchase price or value | BSD 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% |
| Above S$3,000,000 | 6% |
BSD is charged on the higher of the price or the market valuation, rounded down to the nearest dollar, and must be paid within 14 days of the document date (or the date the Option to Purchase is exercised). Rates are sourced from IRAS and are indicative only.
Frequently asked questions
What is Buyer’s Stamp Duty?
Buyer’s Stamp Duty (BSD) is a tax the Inland Revenue Authority of Singapore (IRAS) levies on every purchase or acquisition of property in Singapore. It applies to all buyers — citizens, permanent residents, foreigners and companies alike — and is charged on the higher of the purchase price or the market valuation of the property. For residential property it is calculated on a progressive, tiered scale ranging from 1% up to 6%.
How is BSD calculated in Singapore?
BSD is worked out on a progressive, tiered basis on the higher of the price or the market valuation. For residential property the first S$180,000 is taxed at 1%, the next S$180,000 at 2%, the next S$640,000 at 3%, the next S$500,000 at 4%, the next S$1,500,000 at 5%, and any amount above S$3,000,000 at 6%. The tiers stack, so each slice of the price is taxed at its own rate, and the final figure is rounded down to the nearest dollar. These residential rates took effect on 15 February 2023.
Do I pay BSD on an HDB flat or EC?
Yes. BSD is payable on virtually every property purchase in Singapore, including HDB resale flats, new HDB Build-To-Order flats and Executive Condominiums (ECs), at exactly the same residential tiered rates. The duty is calculated on the higher of the price you pay or the property’s market valuation. Additional Buyer’s Stamp Duty (ABSD) may also apply on top, depending on your residency status and how many residential properties you already own.
When must BSD be paid?
BSD must be paid within 14 days of signing the document that effects the purchase — typically the date you exercise the Option to Purchase (OTP) or sign the Sale and Purchase Agreement — if the document is signed in Singapore. If the document is signed overseas, you have 30 days from the date it is received in Singapore. Stamping and payment are done through the IRAS e-Stamping portal, and late payment attracts penalties.