{"slug":"singapore-property-stamp-duty","name":"Singapore Property Stamp Duty (BSD + ABSD + SSD)","category":"borrow","tags":["property","tax","planning"],"region":"SG","tagline":"Buyer’s, Additional Buyer’s, and Seller’s Stamp Duty at the current IRAS rates — including the 60% foreigner ABSD and the 2025 four-year SSD.","endpoint":"https://xearno.tools/api/v1/tools/singapore-property-stamp-duty","page":"https://xearno.tools/t/singapore-property-stamp-duty","description":"Computes Singapore residential stamp duty at the rates actually in force: BSD on the marginal bands up to 6%, ABSD by your exact buyer profile and property count (foreigners pay a flat 60% since 27 Apr 2023 — double what most AI models still quote), and SSD by your acquisition-date cohort (purchases on/after 4 Jul 2025 are on a new 16/12/8/4 four-year schedule). The inputs that swing the answer are ones buyers rarely know matter: the citizenship tier (a US citizen gets Singapore Citizen treatment under the FTA; a US green-card holder does not), how many residential properties you already hold (any fractional interest counts in full), and for joint purchases, the co-buyer whose rate governs the entire price.","inputSchema":{"type":"object","properties":{"mode":{"description":"Buying or selling?","type":"string","enum":["buy","sell"],"default":"buy"},"profile":{"description":"Buyer profile The decisive input — it moves ABSD between 0% and 60% of the price. The FTA carve-out is exact: US CITIZENS qualify (green-card holders do NOT); for Iceland, Liechtenstein, Norway and Switzerland, both nationals and PRs qualify. Buying-mode only.","type":"string","enum":["sc","spr","fta","foreigner","entity"],"default":"sc"},"propertiesOwned":{"description":"Residential properties already owned in Singapore Count before this purchase. Any fractional interest — even 1% on a parent’s flat — counts as one full property. Overseas property does not count. Buying-mode only.","type":"number","minimum":0,"maximum":5,"default":0},"price":{"description":"Price / market value (the higher of the two) (S$) Stamp duty is charged on the higher of the price and the market value — for buying and selling alike.","type":"number","minimum":0,"default":1500000},"jointHighestRate":{"description":"Joint purchase — co-buyer with a higher ABSD profile In a joint purchase the buyer with the HIGHEST applicable ABSD rate sets the rate for the entire price — not just their share. The co-buyer’s rate here is computed at the same properties-owned count as yours; if they own more, rerun with their count to check whose rate governs. Buying-mode only.","type":"string","enum":["none","sc","spr","fta","foreigner","entity"],"default":"none"},"acqYear":{"description":"Acquisition year Selling-mode only. The acquisition date is the day you accepted/exercised the Option to Purchase (or signed the Sale & Purchase Agreement) — not the grant of the option. It selects which SSD schedule applies. Acquisitions before 14 Jan 2011 are not modeled (any sale now is past every tier anyway).","type":"number","minimum":2011,"maximum":2100,"default":2025},"acqMonth":{"description":"Acquisition month Selling-mode only. 1–12.","type":"number","minimum":1,"maximum":12,"default":8},"saleYear":{"description":"Sale year Selling-mode only. The year you (will) contract to sell.","type":"number","minimum":2011,"maximum":2100,"default":2026},"saleMonth":{"description":"Sale month Selling-mode only. 1–12.","type":"number","minimum":1,"maximum":12,"default":7}},"required":[],"additionalProperties":false},"methodology":["BSD (Buyer’s Stamp Duty), residential, instruments on/after 15 Feb 2023 — marginal bands on the higher of price and market value: 1% on the first $180,000, 2% on the next $180,000, 3% on the next $640,000, 4% on the next $500,000, 5% on the next $1,500,000, and 6% on the remainder above $3M. Duty rounds down to the nearest dollar, minimum $1.","ABSD (Additional Buyer’s Stamp Duty), rates on/after 27 Apr 2023, charged on the same full base on top of BSD: Singapore Citizens 0% / 20% / 30% for the 1st / 2nd / 3rd-or-more residential property; PRs 5% / 30% / 35%; foreigners a flat 60% on any purchase; entities 65%. Housing developers pay 35% (remittable) plus a 5% non-remittable component; residential property transferred into a living trust attracts 65% up front with a refund-based remission where beneficial ownership vests in qualifying individuals. Under free-trade agreements, US citizens and nationals or permanent residents of Iceland, Liechtenstein, Norway and Switzerland receive Singapore Citizen treatment (0/20/30 by their own property count); US green-card holders do not qualify.","ABSD counting and joint purchases: any fractional interest in a Singapore residential property counts as one full property; overseas property is excluded. In a joint purchase of mixed profiles, the highest applicable rate among all buyers applies to the entire value. Full remission exists for a married couple purchasing jointly in both names only, with at least one Singapore Citizen spouse, where neither owns any residential property; a married couple (≥ 1 SC spouse) replacing their sole home may claim an ABSD refund by selling the first home within 6 months of the new purchase.","SSD (Seller’s Stamp Duty), residential, on the higher of sale price and market value, paid by the seller — the schedule is selected by the ACQUISITION date (the date the Option to Purchase was accepted/exercised or the S&P signed, not the option grant): acquisitions on/after 4 Jul 2025 pay 16% (held up to 1 year) / 12% (>1–2y) / 8% (>2–3y) / 4% (>3–4y) / nil beyond 4 years; acquisitions from 11 Mar 2017 to 3 Jul 2025 inclusive are grandfathered at 12% / 8% / 4% over 3 years; acquisitions from 14 Jan 2011 to 10 Mar 2017 pay 16/12/8/4 over 4 years. A holding period of exactly N years falls on the “up to N years” side of the boundary. This tool computes the holding period month-to-month from year+month inputs; near a tier or schedule boundary the exact contract dates govern.","All duties are computed independently and rounded down to the dollar (minimum $1 where duty is due). This models the standard residential cases; it does not model mixed-use property, the transitional remissions around each rate change, or conveyance structures — for those, and before any deal decision, verify against IRAS or professional advice."],"usage":"POST https://xearno.tools/api/v1/tools/singapore-property-stamp-duty with a JSON body matching inputSchema."}