Per IRAS, Buyer’s Stamp Duty (BSD) is paid by every buyer on residential property, progressive up to 6%. It stacks with ABSD to form the total stamp-duty cost.
💡 Lucy’s tip: BSD is fixed by price and paid by everyone; ABSD is what really differs. Budget for both together.
2026 residential BSD (per IRAS)
| Price band (SGD) | Rate |
|---|---|
| First 180,000 | 1% |
| Next 180,000 | 2% |
| Next 640,000 | 3% |
| Next 500,000 | 4% |
| Next 1,500,000 | 5% |
| Above 3,000,000 | 6% |
Quick formula
- 1,000,000–1,500,000: BSD = price × 4% − 15,400
- 1,500,000–3,000,000: BSD = price × 5% − 30,400
- Above 3,000,000: BSD = price × 6% − 60,400
Example: a S$2M home → 2,000,000 × 5% − 30,400 = S$69,600.
Estimate total (BSD + ABSD) with the stamp duty calculator.
Summary
- BSD: all buyers, up to 6%.
- Stacks with ABSD (foreigner buying S$2M ≈ S$70k BSD + S$1.2M ABSD).
- Due within 14 days of signing / exercising OTP.
⚠️ Rates as per the latest IRAS announcements.