Reference

Stamp Duty Guide

Rates are applied on the higher of the purchase price or market value. All figures current as of July 2025.

Buyer's Stamp Duty — Residential

Purchase PriceRate
First $180,0001%
Next $180,0002%
Next $640,0003%
Next $500,0004%
Next $1,500,0005%
Remaining amount6%

Buyer's Stamp Duty — Non-Residential

Purchase PriceRate
First $180,0001%
Next $180,0002%
Remaining amount3%

Applies to commercial, industrial, and other non-residential properties.

Seller's Stamp Duty — Residential

Holding PeriodRate
Up to 1 year16%
More than 1, up to 2 years12%
More than 2, up to 3 years8%
More than 3, up to 4 years4%
More than 4 yearsNone

Rates apply to properties purchased on or after 4 Jul 2025. No SSD on commercial or industrial properties. HDB owners are exempt due to the Minimum Occupation Period (MOP).

Additional Buyer's Stamp Duty (ABSD)

Buyer Profile 1st Property 2nd Property 3rd & Beyond
Singapore Citizen 0% 20% 30%
Singapore PR 5% 30% 35%
Foreigner 60% 60% 60%
Entity (company, trust) 65% 65% 65%

ABSD applies to residential properties only. Couples may be eligible for ABSD remission under certain conditions — speak to a lawyer or your agent for specifics.

Want a personalised stamp duty estimate for a specific property? Get in touch and I'll work through the numbers with you.

Reference

Property Glossary

Key terms you'll encounter when buying, selling, or renting Singapore property.

Contracts & Documents

  • Option to Purchase OTP

    A contract granting the buyer the right to purchase a property at an agreed price within a set period (typically 14–21 days). Exercising the OTP commits both parties to the sale.

  • Sale & Purchase Agreement S&P

    The formal contract signed after the OTP is exercised, binding both buyer and seller to the transaction terms. Drafted by the buyer's lawyer.

  • HDB Flat Eligibility Letter HFE

    Mandatory for all HDB resale purchases. Issued by HDB via the MyHDBPage portal, it confirms your eligibility to buy, the CPF grants you qualify for, and your HDB loan ceiling.

  • Letter of Offer LOO

    Issued by a bank confirming mortgage approval terms — loan amount, interest rate, lock-in period, and repayment schedule. Accept before the bank issues the formal loan agreement.

  • Estate Agency Agreement EAA

    A legally required agreement between you and your agent, signed before any property viewings. Sets out the scope of services, commission rate, and exclusivity terms.

Financing

  • Loan-to-Value Ratio LTV

    The maximum loan amount as a percentage of the property value. For HDB loans it is 80%; for bank loans it is 75% for the first property, lower for subsequent ones.

  • Mortgage Servicing Ratio MSR

    Applies to HDB flats and Executive Condominiums. Your monthly mortgage repayment cannot exceed 30% of your gross monthly income.

  • Total Debt Servicing Ratio TDSR

    All monthly debt obligations — including the new mortgage — cannot exceed 55% of gross monthly income. Applies to all property loan applications.

  • CPF Ordinary Account CPF OA

    Funds in your CPF Ordinary Account can be used for the down payment, mortgage repayments, and stamp duty on residential properties. Subject to the Valuation Limit and Withdrawal Limit.

  • Cash Over Valuation COV

    The amount a buyer pays above the HDB-assessed valuation of a resale flat. COV must be paid fully in cash and is negotiated directly between buyer and seller.

Property Types

  • HDB Flat

    Public housing built and sold by the Housing & Development Board. Comes with eligibility restrictions on ownership and a Minimum Occupation Period (MOP) of 5 years before resale.

  • Executive Condominium EC

    A hybrid between public and private housing. Initially subject to HDB eligibility rules and a 5-year MOP; fully privatised after 10 years and open to foreigners.

  • Build-to-Order BTO

    New HDB flats sold directly by HDB via ballot. Buyers wait 3–5 years for construction. Prices are subsidised relative to the resale market.

  • Strata Title

    Ownership of an individual unit within a shared development (e.g. a condo). The owner holds the unit's title while common areas are collectively owned through a Management Corporation Strata Title (MCST).

  • En Bloc (Collective Sale)

    When 80–90% of owners in a strata development agree to sell the entire site to a developer. Remaining owners are compelled to sell at the agreed price under the Land Titles (Strata) Act.

Tenure & Ownership

  • Freehold

    Ownership in perpetuity with no expiry date. Generally commands a price premium over leasehold, and CPF usage for freehold properties approaching 30 remaining years is restricted.

  • 99-Year Leasehold

    The most common tenure for private condos and HDB flats. The remaining lease affects CPF usage, bank financing, and resale value — shorter leases face stricter restrictions.

  • Minimum Occupation Period MOP

    The mandatory period an HDB flat owner must physically occupy the flat before being allowed to sell on the open market or rent out the entire unit. Currently 5 years for most flat types.

  • Residential Property Act RPA

    Governs foreign ownership of Singapore property. Foreigners may generally purchase apartments and condos but cannot buy landed property without specific government approval.

Have a term you'd like explained? Send me a message — I'm happy to walk you through any part of the process.

Have a question not covered here?

Every transaction is different. Reach out and I'll give you straightforward, personalised advice.

Contact Me