TDSR Deep Dive

TDSR Calculation Worked Example Singapore 2026: Step-by-Step for a Private Property Buyer

TDSR is the MAS-mandated ceiling on a borrower's total monthly debt obligations relative to gross income. Understanding how TDSR is calculated — including the stress-test rate, income haircuts for variable earners, and how existing obligations are counted — lets CEA agents identify borderline buyers early and advise on realistic purchase price ceilings.

Disclaimer (Block 1): This article is for educational purposes only and is intended to assist CEA-registered property agents in understanding regulatory frameworks. It does not constitute financial, tax, or legal advice. LEVR's calculations are indicative only. Always verify rates and eligibility with your bank, HDB, CPF Board, or a licensed financial advisor before advising clients.

What TDSR Is and Why It Matters

The Total Debt Servicing Ratio (TDSR) is a MAS-mandated framework that limits the total monthly debt obligations a borrower can carry relative to their gross monthly income. As at Q2 2026, the TDSR threshold is 55% — meaning a borrower’s total monthly debt repayments (across all loans) cannot exceed 55% of their verified gross monthly income.

TDSR applies to loans for the purchase of property in Singapore, including:

  • Bank loans for private residential property (condominiums, landed property)
  • Bank loans for HDB resale flat purchases (borrowers who take a bank loan instead of the HDB concessionary loan)
  • Loans for Executive Condominiums during the MOP period

TDSR does not apply to HDB concessionary loans (which are governed by the MSR and HDB’s own income assessment) or to loans for commercial property.

The Stress-Test Rate: 4% Floor

Banks do not calculate TDSR on the actual loan interest rate at the time of application. Instead, MAS requires banks to apply a medium-term interest rate stress test — a floor rate used to calculate the hypothetical monthly repayment for TDSR assessment.

As at Q2 2026, the MAS-specified stress-test interest rate floor for residential property loans is 4.0% per annum. Banks may apply a higher stress-test rate internally, but cannot use a rate lower than 4.0% for TDSR assessment.

This means: even if the actual loan rate is 3.2% (floating), the bank calculates the monthly repayment at 4.0% for TDSR purposes. The stress-test rate increases the hypothetical monthly repayment, which reduces the maximum loan amount the buyer can qualify for under TDSR.

Worked Example: Salaried Private Property Buyer

The following is a step-by-step TDSR calculation for a typical private property buyer scenario.

Buyer Profile

  • Gross monthly salary: $10,000
  • Monthly car loan repayment: $1,200
  • Monthly personal loan repayment: $500
  • No other outstanding loans
  • Target loan tenure: 25 years
  • No bonus or variable income

Step 1: Calculate TDSR-Available Monthly Debt Headroom

TDSR ceiling = 55% × gross monthly income

= 55% × $10,000 = $5,500 per month

Step 2: Subtract Existing Monthly Debt Obligations

Existing obligations = car loan ($1,200) + personal loan ($500) = $1,700 per month

Available monthly repayment for the property loan = $5,500 − $1,700 = $3,800 per month

Step 3: Calculate Maximum Loan at Stress-Test Rate

Using the stress-test rate of 4.0% p.a. and a 25-year loan tenure, the maximum loan that generates a monthly repayment of $3,800 is approximately $718,000.

(Calculation: At 4.0% p.a. over 300 months, the monthly repayment per $100,000 borrowed is approximately $527.84. Maximum loan = $3,800 ÷ $527.84 × $100,000 ≈ $718,000.)

Step 4: Calculate Maximum Purchase Price from LTV

At 75% LTV (first loan, no existing property), maximum loan = 75% × purchase price.

Maximum purchase price = maximum loan ÷ 75% = $718,000 ÷ 0.75 ≈ $957,000

This buyer’s TDSR-constrained purchase ceiling is approximately $957,000 — not the LTV-limited ceiling based purely on the downpayment available.

StepAmount
Gross monthly income$10,000
TDSR ceiling (55%)$5,500/month
Less: car loan + personal loan−$1,700/month
Available for property loan repayment$3,800/month
Maximum loan (4.0% stress test, 25yr)~$718,000
Maximum purchase price (75% LTV)~$957,000

Income Haircuts for Variable and Rental Income

For borrowers with variable income components (commission, bonus, overtime, rental income, self-employment income), banks apply income haircuts before including these in the TDSR calculation. As at Q2 2026, standard haircuts are:

  • Commission and variable bonus: 30% haircut — only 70% of the variable income component is counted
  • Rental income: 30% haircut — only 70% of the gross rental income is counted
  • Self-employment income: Banks typically average the last 2 years of NOA income; some apply a haircut on top of this average
  • Fixed monthly salary: No haircut — 100% of gross salary is counted

Agent note: Commission-based agents (including CEA agents themselves) are often caught out by the income haircut. A CEA agent earning $15,000/month in commission does not have $15,000 counted for TDSR — only $10,500 (70%) counts. Advise commission-earner clients to check with their bank how their income will be assessed before establishing a purchase price ceiling.

What Counts as an Existing Obligation

The following debt obligations are counted in TDSR:

  • Outstanding mortgages on all Singapore residential properties
  • Car loans and hire purchase agreements
  • Personal loans and credit lines (outstanding balance amortised)
  • Student loans (if still outstanding)
  • Credit card outstanding balances — banks typically count 5% of the outstanding balance as a monthly obligation
  • Guarantees on third-party loans — contingent liabilities from being a guarantor may be counted if the primary borrower is in default

Foreign property loans may also be counted if the borrower has declared them to the bank. Agents advising upgrader clients with existing mortgages should confirm whether the existing mortgage is being repaid simultaneously or sold off — the distinction determines whether both loans are counted in TDSR at the time of the new purchase.

Advising Borderline TDSR Clients

For clients whose TDSR is borderline (i.e., close to the 55% ceiling), the following approaches are worth discussing:

  1. Reduce purchase price: A lower purchase price means a smaller loan and lower monthly repayment — improving TDSR headroom.
  2. Clear outstanding debt first: Paying off a car loan or personal loan before applying for the property loan removes those obligations from the TDSR calculation, freeing up headroom.
  3. Extend loan tenure: A longer tenure reduces the monthly repayment (at the stress-test rate), improving TDSR. However, tenure is capped at 30 years for private property (or shorter if the borrower’s age + tenure exceeds 65 for some banks).
  4. Add a co-borrower: Adding a co-borrower with income increases the combined gross monthly income, raising the TDSR ceiling. However, adding a co-borrower who already owns property may trigger additional ABSD.

Using LEVR for TDSR Pre-Qualification

LEVR’s TDSR Calculator replicates the bank TDSR assessment using the MAS stress-test rate. Enter the client’s gross income, existing obligations, and target purchase price to instantly confirm whether TDSR passes and what the maximum loan quantum is.

Run this check before every initial buyer consultation — it sets a realistic price ceiling and prevents the client from falling in love with a property they cannot finance.

Disclaimer (Block 3): LEVR's calculator outputs are estimates based on inputs provided and current regulatory parameters as known at time of publication. They are not a guarantee of borrowing capacity, stamp duty liability, or CPF eligibility. Regulatory thresholds and rates may change. Always verify with IRAS, your bank, or a licensed financial advisor before making financial decisions.

For CEA Agents

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