Selling Stamp Duty (SSD)

SSD is residential property tax sellers must pay when selling their property within holding period of 3 years. It is calculated from the date you acquire the property.



It is payable if a residential property purchased on or after 20 Feb 2010 and the residential property sold within the holding period. It is paid straight from the sales proceeds.

Date of Sale/ Disposal is based on

1. Date of execution of Option to Purchase by the buyer to the seller’s offer to sell or
2. Date of Sale & Purchase Agreement signed by the seller & buyer or
3. Date of Transfer where (1) & (2) are not applicable

Buyer Stamp Duty (BSD)

BSD is a tax levied on all property purchased by buyers, even HDB flats, within Singapore.

The amount of BSD you have to pay depends on whichever is higher in the following:

• Purchase price of the property (as stated in the signed Sale & Purchase Agreement)
• The market value of the property (based on the property’s valuation reports)

Here’s the quick formula for calculating Buyer’s Stamp Duty (BSD)

Additional Buyer’s Stamp Duty (ABSD)

It is a tax that’s levied on top of BSD. It is computed based on the valuation or the selling price of the property, whichever is higher.

*Foreigners under Free Trade Agreements (FTAs) will be accorded the same Stamp Duty treatment as Singapore Citizens: Nationals & PRs Of Iceland, Liechtenstein, Norway or Switzerland & Nationals of the United States of America (LINUS).

Payment BSD/ ABSD using CPF or CASH

• For New Launch/ HDB Buyers, the BSD and ABSD is payable within 14 days from signing of Sales & Purchase Agreement/ HDB’s letter of in principal approval. You may use your CPF to pay it directly.
• For Resale Condo Buyers, you must pay the BSD and ABSD in CASH first and seek reimbursement later as the CPF requires 6 to 8 weeks to process the application to use CPF funds.