What stamp duty applies to property purchase?

What the Law Says

Stamp duty on property purchases in Singapore is governed primarily by the Stamp Duties Act (Cap. 312), not the Land Titles Act — though the Land Titles Act supports registration requirements. The Land Titles Act s. 36 confirms that no instrument affecting land may be registered unless it complies with all legal requirements, including payment of stamp duty where applicable.

The Stamp Duties Act sets out the duty payable on instruments of sale, lease, and mortgage of immovable property. Buyers must pay Buyer’s Stamp Duty (BSD) on all property purchases. Additional Buyer’s Stamp Duty (ABSD) applies depending on the buyer’s residency status, citizenship, and number of properties owned.

BSD rates are tiered: 1% on the first S$180,000 of the purchase price, 2% on the next S$180,000, and 3% on the remainder for residential properties. ABSD rates range from 5% to 30%, depending on buyer profile — e.g., 20% for foreigners buying residential property.

All stamp duty must be paid within 14 days of execution of the sale and purchase agreement. Failure to do so attracts penalties, including a late fee of at least S$100 or 4 times the duty payable, whichever is higher.

Statutory Text

No instrument affecting land shall be registered unless it complies with all the requirements of this Act and any other written law relating to the registration of instruments affecting land.

— Land Titles Act, s. 36 — Registration of instruments

What to Do

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