IRAS
Buyer's Stamp Duty: the marginal residential schedule
Answers:How is Buyer's Stamp Duty calculated in Singapore?
Checked against the source 2026-08-01
The rule
Buyer's Stamp Duty on residential property is tiered and marginal: 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1.5 million, and 6% above S$3 million.
- Issued by
- IRAS
- Applies to
- Residential property. Non-residential follows the same schedule to S$1.5m then stays flat at 5% with no 6% band.
- Source
- IRAS, official guidance
Where this goes wrong
Applying one rate to the whole price. The bands are marginal — BSD on S$1.8m is S$59,600, an effective 3.31%, not 5%.
Worked through
A residential purchase at $1,800,000.
| Purchase price | $1,800,000 |
|---|---|
| Buyer's Stamp Duty | $59,600 |
| Effective rate on the whole priceLower than the top band, because the bands are marginal. | 3.31% |
The top band this price reaches is 5%, but only the slice above S$1m is taxed at it. The bill is $59,600, not $90,000.
Computed with the same functions as the calculators on this site. An illustration, not tax advice — confirm your own position with IRAS or your conveyancing lawyer before you commit to anything.
Run this on your own numbersAlso from IRAS
Go deeper
Rules change, and a figure without a date is worth nothing. Ask whether this is still current before you rely on it for a decision.