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Stamp Duty

Before purchase any residential property in Singapore, it is important to be know of the stamp duty that will involve in buying and selling before making a major financial commitment. Below are some important info that a home buyer should take note,

There are three types of duties payable on the sale, purchase, acquisition or disposal of properties in Singapore:

  • Buyer's Stamp Duty (BSD)

  • Additional Buyer's Stamp Duty (ABSD)

  • Seller's Stamp Duty (SSD)

Buyer's Stamp Duty (BSD)

You are required to pay BSD for documents executed for the sale and purchase of property located in Singapore. BSD will be computed on the purchase price as stated in the document to be stamped or market value of the property (whichever is the higher amount).

Additional Buyer's Stamp Duty (ABSD)

Liable buyers are required to pay ABSD on top of the existing Buyer’s Stamp Duty (BSD). ABSD and BSD are computed on the purchase price as stated in the dutiable document or the market value of the property (whichever is the higher amount).

Seller's Stamp Duty (SSD) for Residential Property

SSD is payable on all residential properties and residential lands that are bought on or after 20 Feb 2010 and sold within the holding period.

The SSD was first implemented in 2011. A SSD is payable if a property buyers who purchase the property on or after 14th January 2011 sell it within 4 years. However, in March 2017, the Authorities have revised the measure, Purchasers acquiring a residential property on or after 11th March 2017 will only need to hold the property for 3 years if they do not want to pay for any SSD.

Above information is obtained from the IRAS website. For more details, please click here to visit their website.


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