Work out your Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD) on a Singapore HDB BTO purchase in 2026. Covers first-time buyers, married couples, Singapore Citizens and PRs — with CPF payment notes.
A Singapore BTO (Build-To-Order) HDB purchase attracts Buyer's Stamp Duty (BSD) — the same tiered duty that applies to any residential property. BSD is calculated on the purchase price in six brackets: 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% on anything above S$3 million. A typical 4-room BTO priced around S$550,000 works out to roughly S$12,600 in BSD. Payment is due within 14 days of signing the Agreement for Lease.
Additional Buyer's Stamp Duty stacks on top of BSD and depends on buyer residency and existing property count. Since 27 April 2023, still in force for 2026, Singapore Citizens pay 0% on their first property, 20% on a second, and 30% on a third. Permanent Residents pay 5% on the first, 30% on the second, and 35% on the third. Foreigners pay a flat 60% on any property, while entities pay 65%. Because HDB BTO eligibility effectively restricts buyers to Singapore Citizens (with limited PR spouse cases), most BTO buyers pay 0% ABSD — but joint applications with foreigners or second-timer applicants can change that.
Married couples purchasing jointly benefit from favourable ABSD treatment. When at least one spouse is a Singapore Citizen and neither owns residential property, the couple pays 0% ABSD regardless of the other spouse's profile — including SC+Foreigner pairs, provided the SC spouse co-owns the flat. This is the spousal remission rule and it is why this calculator asks for couple status. Second-timer BTO applicants who still own another property must apply ABSD at the standard rate, and may later claim an ABSD refund if they sell the old home within 6 months of key collection.
CPF Ordinary Account (OA) savings can be used to pay BSD and ABSD on HDB purchases on a reimbursement basis — you pay cash first at completion, then CPF reimburses you. This is different from the down payment, which can come directly from CPF OA. Budget for stamp duty in cash up front even if you plan to reimburse from CPF, because IRAS requires payment within 14 days of the Agreement for Lease. For a S$550,000 BTO, that means setting aside about S$12,600 in cash that you can claw back from OA a few weeks later. Factor this into your cash-on-hand planning alongside the option fee and legal costs.