The duties, limits and sums behind every calculation, in one place. Andrea Goh · PropNex
Rates current as of 2026-07 — 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 the 5-year 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 At 55+, the refund tops up the Retirement Account; CPF above the FRS (or BRS with a property pledge) may be withdrawn.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 before selling |
| 15-month wait-out (private → HDB resale) | Waived if 55+ buying a 4-room or smaller |
| Resale levy (2nd subsidised flat/EC) | $15k–$50k by flat type |
Estimates 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.
Andrea Goh · PropNex Realty Pte Ltd · CEA R000289H · 9693 7787