Buyer’s Stamp Duty (BSD) | – First $180,000: 1% |
– Next $180,000: 2% |
– Next $640,000: 3% |
– Amount exceeding $1,000,000: 4% |
Additional Buyer’s Stamp Duty (ABSD) | – Singapore Citizens (SC): |
– 1st property: None |
– 2nd property: 20% |
– 3rd and subsequent: 30% |
– Singapore Permanent Residents (PR): |
– 1st property: 5% |
– 2nd property: 30% |
– 3rd and subsequent: 35% |
– Foreigners: |
– All property purchases: 60% |
Seller’s Stamp Duty (SSD) | – Up to 1 year: 12% |
– 1 to 2 years: 8% |
– 2 to 3 years: 4% |
– After 3 years: No SSD |
Remission and Exemptions | Applicable for specific cases, such as: |
– Housing for spouses (joint tenants) |
– Exemptions for certain government schemes |