The base
IRAS computes BSD on the purchase price or market value of the property, whichever is higher.
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BSD tiers
For residential property bought on or after 15 Feb 2023, the rate rises across slices of the value, reaching 6% on the remaining amount. BSD is rounded down to the nearest dollar, with a minimum of $1.
ABSD by profile
From 27 Apr 2023 a citizen pays nothing on a first residential property and 20% on a second; a permanent resident pays 5% on a first; a foreigner pays 60% on any residential property. Higher rates apply to further properties.
Counting what you own
IRAS counts a property as owned if you hold any interest in it, wholly, partly or jointly. Residential property outside Singapore is excluded from the count.
Joint purchases
When buyers with different profiles buy together, the profile with the highest ABSD rate applies to the whole property.
Refunds
IRAS describes conditions under which ABSD paid on a second property can be refunded, for example if the first one is disposed of within a set period. The calculator does not apply refunds.