Stamp Duty
Buyer’s Stamp Duty
| Purchase Price or Market Value of the Property | BSD Rates for Residential Properties | BSD Rates for Non-Residential Properties |
|---|---|---|
| First $180,000 | 1% | 1% |
| Next $180,000 | 2% | 2% |
| Next $640,000 | 3% | 3% |
| Remaining Amount | 4% |
Note
The Stamp Duty can also be computed by the following formula:
If Purchase Price is $1mil or less, use: “Purchase Price x 3% – $5,400”
If Purchase Price is more than $1mil, use: “Purchase Price x 4% – $15,400”
Additional Buyer’s Stamp Duty
| Nationality | 1st Property | 2nd Property | 3rd Property |
|---|---|---|---|
| Singapore Citizens | N.A. | 12% | 15% |
| Permanent Residents | 5% | 15% | 15% |
| Foreigners | 20% | 20% | 20% |
| Entities / Companies | 25% | 25% | 25% |
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