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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% |
| Next $500,000 | 4% | 4% |
| Next $1,500,000 | 5% | 5% |
| Amount exceeding $3,000,000 | 6% | 5% |
Additional Buyer’s Stamp Duty
| Nationality | 1st Property | 2nd Property | 3rd Property |
| Singapore Citizens | N.A. | 17% | 25% |
| Permanent Residents | 5% | 25% | 30% |
| Foreigners | 30% | 30% | 30% |
| Entities / Companies | 35% | 35% | 35% |
IMPORTANT: New BSD rates with effect from 15 Feb 2023.
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