Quick summary:
- BSD — paid by every buyer, on every purchase. Calculated on purchase price.
- ABSD — paid by some buyers, depending on profile and property count. Calculated on purchase price.
- SSD — paid by sellers who dispose within 3-4 years of purchase. Calculated on sale price.
BSD (Buyer’s Stamp Duty) — Every Buyer Pays This
BSD is non-negotiable — every residential property buyer pays it regardless of nationality, citizenship status, or property count.
Current BSD rate tiers for residential property (effective February 2023):
| Purchase Price / Market Value | Rate |
|---|---|
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| Next $1,500,000 | 5% |
| Above $3,000,000 | 6% |
Rates verified as of Q2 2026. Source: IRAS.
Quick BSD benchmarks agents use:
- $500,000 property → BSD ≈ $9,600
- $1,000,000 property → BSD ≈ $24,600
- $1,500,000 property → BSD ≈ $44,600
- $2,000,000 property → BSD ≈ $69,600
BSD is calculated on the higher of purchase price or market value — if your client is buying below valuation, BSD is still calculated on valuation.
ABSD (Additional Buyer’s Stamp Duty) — Depends on Profile
ABSD is layered on top of BSD for qualifying buyers. See our ABSD rates article for full rates and joint purchase rules.
The key point for a transaction briefing: quote BSD + ABSD together as the total stamp duty cost. Clients who only hear about BSD and discover ABSD later will lose trust in your numbers.
SSD (Seller’s Stamp Duty) — A Dual Regime Since July 2025
SSD applies when a residential property is sold within the prescribed holding period. There are now two SSD regimes depending on when the property was purchased — this is the most important update for agents in 2025–2026.
Regime A (properties purchased before 4 July 2025):
| Holding Period | SSD Rate |
|---|---|
| Up to 1 year | 12% |
| 1–2 years | 8% |
| 2–3 years | 4% |
| Over 3 years | No SSD |
Regime B (properties purchased on or after 4 July 2025):
| Holding Period | SSD Rate |
|---|---|
| Up to 1 year | 16% |
| 1–2 years | 12% |
| 2–3 years | 8% |
| 3–4 years | 4% |
| Over 4 years | No SSD |
SSD is calculated on the higher of sale price or market value at disposal.
The practical question you’ll get constantly: “When can my client sell without SSD?” For properties purchased before July 2025: 3 years from purchase. For properties purchased from July 2025 onwards: 4 years.
One tool for all three stamp duties. LEVR calculates BSD, ABSD, and SSD — and automatically applies the correct SSD regime based on purchase date. Rates verified against Q2 2026 IRAS schedules.