The duties, limits and sums behind every calculation, in one place. Andrea Goh · PropNex
Rates current as of 2026-10-21 — always verify with IRAS / CPF Board / HDB / MAS before relying on them.
| Buyer profile | 1st property | 2nd | 3rd & more |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Trust | 65% | 65% | 65% |
No ABSD on commercial/industrial. Replacement-home remission may apply for married couples — check conditions.
| Price / value band | Residential | Non-residential |
|---|---|---|
| First $180,000 | 1% | 1% |
| Next $180,000 | 2% | 2% |
| Next $640,000 | 3% | 3% |
| Next $500,000 ($1.0m–$1.5m) | 4% | 4% |
| Next $1.5m ($1.5m–$3.0m) | 5% | 5% |
| Above $3,000,000 | 6% | 5% |
| Held for | Resi (bought 11 Mar '17–3 Jul '25) | Resi (bought on/after 4 Jul '25) | Industrial |
|---|---|---|---|
| Up to 1 year | 12% | 16% | 15% |
| > 1 to 2 years | 8% | 12% | 10% |
| > 2 to 3 years | 4% | 8% | 5% |
| > 3 to 4 years | Nil | 4% | Nil |
| > 4 years | Nil | Nil | Nil |
Which residential column applies depends on the purchase date. Commercial (office/retail/shophouse) has no SSD. Most HDB sellers past their MOP pay none.
| TDSR | Total monthly debt ≤ 55% of gross income |
| MSR (HDB & EC only) | Mortgage ≤ 30% of gross income |
| Stress-test rate | 4% residential / 5% non-residential |
| LTV — 1st housing loan (bank) | 75% (55% if tenure > 30y or past age 65) |
| LTV — 2nd / 3rd+ housing loan | 45% / 35% |
| LTV — HDB loan | 75% (from 20 Aug 2024) |
| Item | 2025 | 2026 |
|---|---|---|
| Basic Retirement Sum (BRS) | $106,500 | $110,200 |
| Full Retirement Sum (FRS) | $213,000 | $220,400 |
| Enhanced Retirement Sum (ERS) | $426,000 | $440,800 |
| CPF OA interest rate | 2.5% p.a. (legislated floor) | |
| GST (from 1 Jan 2024) | 9% — commercial/industrial & agent fees; residential exempt | |
On a sale, CPF used + accrued interest refunds to CPF. At 55+, the refund tops up the Retirement Account; CPF above the FRS (or BRS with a property pledge) may be withdrawn.
| MOP (Minimum Occupation Period) | 5 years (Standard/unclassified) or 10 years (Plus/Prime) before selling |
| Private property disposal (subsidised flat, Plus/Prime, HDB loan) | At least 30 months before the HFE letter application, from legal completion |
| Resale levy (2nd subsidised flat/EC) | Depends on flat type: check with HDB |
If a figure you remember differs from this page, the rule has probably changed since. Each line links to the official source.
| From | Change |
|---|---|
| 4 Jul 2025 | Residential Seller's Stamp Duty (SSD): holding period up to 4 years, at 16% / 12% / 8% / 4% (IRAS) |
| 20 Aug 2024 | HDB loan LTV set at 75% |
| 1 Jan 2024 | GST rises to 9% |
| 27 Apr 2023 | ABSD raised: citizen 2nd home 20%, PR 1st home 5%, foreigner 60% (IRAS) |
| 15 Feb 2023 | Buyer's Stamp Duty (BSD): 5% and 6% top bands added (IRAS) |
| 30 Sep 2022 | TDSR stress-test rate: 4% residential, 5% non-residential (MAS) |
Sources checked 21 Oct 2026.
The rules are the same for everyone; how they land is not. Tell me your situation and I'll check it with you.
WhatsApp AndreaEstimates and reference only. Tax rates (BSD, ABSD, SSD, GST), CPF sums and financing rules change and depend on individual circumstances. Verify all figures with IRAS, the CPF Board, HDB, MAS or a qualified adviser before relying on them.
Verify me: search 9693 7787 on the CEA Public Register. If an advert for this property shows a different number, it is not me.
Andrea Goh · PropNex Realty Pte Ltd (Licence No. L3008022J) · CEA R000289H · 9693 7787