Concept
Buyer's Stamp Duty (BSD)
BSD is a tiered duty paid on every property purchase — 1% to 6% of the price or valuation, whichever is higher.
BSD rate bands (residential)
On the price or the market valuation, whichever is higher.
| Portion of price | 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% |
Key points
- BSD is separate from and additional to any ABSD that applies to your buyer profile.
- Payable within 14 days of signing the Option to Purchase or Sale & Purchase Agreement in Singapore.
- Can be paid in cash or, on a reimbursement basis, from CPF.
Frequently asked questions
How much is Buyer's Stamp Duty in Singapore?
It is tiered: 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1.5 million and 6% above S$3 million — of the price or valuation, whichever is higher.
Is BSD the same as ABSD?
No. BSD is paid on every purchase regardless of who you are. ABSD is an additional duty that depends on your citizenship/entity status and how many residential properties you will own.
Can I pay BSD with CPF?
Yes, CPF Ordinary Account can be used for BSD, usually on a reimbursement basis — you pay in cash first and are reimbursed from CPF shortly after.