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% | 3% |
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% |
Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens:
Refer to the IRAS website here for more details
For the eligibility criteria, please see the last column of Table 1, Table 2 and Table 3 of ABSD Rates and Remission for Married Couples (PDF, 178KB)
1 Date of Purchase / Acquisition refers to:
a) Date of Acceptance of the Option to Purchase or
b) Date of Sale and Purchase Agreement or
c) Date of Transfer where (a) and (b) are not available nor applicable
2 Date of Sale / Disposal refers to:
a) Date of Acceptance of the Option to Purchase by the buyer or
b) Date of Sale and Purchase Agreement signed by the buyer or
c) Date of Transfer where (a) and (b) are not available nor applicable
For more details, please refer to the IRAS website at this link.