Buyer Stamp Duty for Singapore Residential Property
| Before 20 Feb 2018 | |
| 1st $180,000 | 1% |
| 2nd $180,000 | 2% |
| Subsequent Remainder | 3% |
Example:
Unit Purchase Price: $1,000,000
| First $180,000 ($180,000 x 1%) | $1,800 |
| Second $180,000 ($180,000 x 2%) | $3,600 |
| Subsequent Remainder ($640,000 x 3%) | $19,200 |
| Stamp Duty Payable | $24,600 |
| On or after 20 Feb 2018 | ||
| 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% | |
Additional Buyer Stamp Duty for Singapore Residential Property
| Type of Buyer | Rates from 12 Jan 2013 |
| Singapore Citizen buying 1st Property | 0% |
| Singapore Citizen buying 2nd Property | 7% |
| Singapore Citizen buying 3rd or more Property | 10% |
| Singapore Permanent Resident buying 1st Property | 5% |
| Singapore Permanent Resident buying 2nd or more Property | 10% |
| Foreigner or Entity | 15% |
Foreigners under Free Trade Agreements (FTAs)
Nationals and/or Permanent Residents of the following countries who fall within the scope of the respective FTAs will be accorded with the same treatment as SCs.
Nationals and Permanent Residents of:
Nationals of:
Seller Stamp Duty for Singapore Residential Property
| Date of Purchase / Acquisition | Rate for Seller Stamp Duty |
| Between 20 February 2010 and 29 August 2010 | 1st Year – Buyer Stamp Duty, 2nd Year Onwards – No Stamp Duty Payable |
| Between 30 August 2010 and 13 January 2011 (all inclusive) |
1st Year – Buyer Stamp Duty2nd Year – 2/3 of Buyer Stamp Duty
3rd Year – 1/3 of Buyer Stamp Duty 4th Year Onwards – No Stamp Duty Payable |
| Between 14 January 2011 and 10 March 2017 | 1st Year – 16%2nd Year – 12%
3rd Year – 8% 4th Year – 4% 5th Year Onwards – No Stamp Duty Payable |
| On and after 11 March 2017 | 1st Year – 12%2nd Year – 8%
3rd Year – 4% 4th Year Onwards – No Stamp Duty Payable |
Seller Stamp Duty for Singapore Industrial Property
| Date of Purchase / Acquisition | Rate for Seller Stamp Duty |
| On and after 12 January 2013 | 1st Year – 15%2nd Year – 10%
3rd Year – 5% 4th Year – No Stamp Duty Payable |