Singapore

Property Resale & Stamp Duty Calculator Singapore 2026

Free Singapore calculator designed to help users make accurate financial decisions using local standards.

By Team GlobalCalqulate · About our editorial standards

Property Transaction Details

Purchase Price (SGD)

Original purchase price of the property.

Sale Price (SGD)

Expected or actual resale price.

Property Type

BSD, ABSD and SSD rates are the same for HDB and private property. HDB resale has separate eligibility rules (e.g. Minimum Occupation Period) that this calculator does not check.

Holding Period (years)

Number of years from purchase to sale. SSD applies if held for less than 3 years.

Buyer Profile (at purchase)

Determines the Additional Buyer's Stamp Duty (ABSD) rate. Entities pay a flat rate regardless of property count.

Residential Properties Owned (incl. this one)

Total count of residential properties owned after this purchase, including this one. Affects ABSD for citizens and PRs; entities pay a flat rate regardless of count.

Financial Disclaimer: This estimates property resale proceeds and duties from figures you enter; it is not tax or property advice. Whether a gain is treated as capital or as taxable trading income depends on your circumstances. Confirm duties with IRAS, CPF refunds with the CPF Board, and HDB rules with HDB. Full disclaimer.

Sources & methodology

Formula:: Gross gain
Reference:: Inland Revenue Authority of Singapore (IRAS)
Rates for:: 2026
Figures verified:: August 2026 — checked against the primary source above
Scheduled re-verification:: March 2027

Calculation type: Rule-based calculation. Uses 2026 rates and thresholds. Figures are taken from Inland Revenue Authority of Singapore (IRAS) — see sources below.

Reviewed by Team GlobalCalqulate — Verifies each figure against the issuing authority's published source · Checked 23 August 2026

Your entries stay on this device. This calculator runs entirely in your browser — the figures you type are not sent to us or to anyone else. The page itself uses cookies for analytics and advertising, described in the privacy policy.

Formula & methodology

Formula used

Gross gain

Gain = sale price − purchase price

Singapore has no general capital gains tax, so a gain on a genuine long-term property investment is normally not taxed.

Buyer's Stamp Duty

BSD = Σ (amount in each price tier × that tier rate)

Charged on the purchase price or market value, whichever is higher, on a progressive tier basis.

Additional Buyer's Stamp Duty

ABSD = purchase price × rate for your profile and property count

Depends on residency and how many residential properties you already own — 20% for a citizen's second property, and 60% for foreigners on any property.

Net proceeds

Net = sale price − outstanding loan − CPF refund with accrued interest − selling costs

The CPF refund is the item most often forgotten: money used from CPF must go back with the interest it would have earned.

Variable definitions

Symbol	Meaning	Unit
BSD	Buyer's Stamp Duty. Progressive duty payable on every property purchase.	SGD
ABSD	Additional Buyer's Stamp Duty. A one-time cooling-measure duty that depends on buyer profile and property count.	SGD
SSD	Seller's Stamp Duty. Charged when residential property is sold within the holding period after purchase.	SGD
CPF refund	CPF principal plus accrued interest. CPF savings used for the purchase must be returned to your CPF account on sale, with the interest those savings would have earned.	SGD

Step-by-step calculation

1. Establish the gross gain
Sale price less the original purchase price.
2. Account for duties paid on purchase
BSD and any ABSD are real costs of acquisition that reduce the true return on the transaction.
3. Check whether Seller's Stamp Duty applies
Selling within the holding period after purchase triggers SSD on a sliding scale.
4. Deduct the CPF refund and selling costs
The CPF refund returns to your CPF account rather than reaching you as cash, which is why it surprises sellers.

Limitations

Singapore has no general capital gains tax, but gains can be taxable as trading income if you buy and sell property frequently or with the intention of resale. Whether a gain is capital or trading is a question of fact.
The CPF refund goes back into your CPF account, not into your pocket. Cash proceeds are therefore lower than the gain suggests, though the money is still yours.
ABSD rates change as a cooling measure and remission may apply — for example to married couples buying a replacement matrimonial home — which is not modelled.
HDB flats carry additional restrictions including the Minimum Occupation Period, ethnic quotas and eligibility conditions on resale.
Agent commission, legal fees and any outstanding property tax or maintenance are not deducted unless entered.
Seller's Stamp Duty rates and holding periods are set by policy and can change.

This page is educational. It applies published rates and thresholds to the figures you enter and shows the arithmetic behind the result. It is an estimate, not a tax determination: your actual liability depends on circumstances this calculator does not collect, and only the relevant tax authority — or an accountant who can see your full position — can confirm what you owe.

Sources & references

Buyer's Stamp Duty (BSD) rates — Inland Revenue Authority of Singapore (IRAS)
Additional Buyer's Stamp Duty (ABSD) rates — Inland Revenue Authority of Singapore (IRAS)
Seller's Stamp Duty (SSD) for residential property — Inland Revenue Authority of Singapore (IRAS)

Help & FAQs

Frequently Asked Questions

Clear answers to common questions to help you use this calculator confidently.

Does Singapore tax capital gains on property?

Tap to view the answer

No. Singapore does not impose a capital gains tax on residential property sales. What you pay instead are stamp duties: Buyer's Stamp Duty (BSD) and, for some buyers, Additional Buyer's Stamp Duty (ABSD) at purchase, and Seller's Stamp Duty (SSD) if you sell within 3 years. This calculator estimates those stamp duties and your net cash proceeds — it does not calculate a capital gains tax, because none applies.

What is ABSD and does everyone pay it?

Tap to view the answer

ABSD (Additional Buyer's Stamp Duty) is charged on top of BSD when buying a residential property, but only for some buyers. Singapore Citizens buying their first residential property pay 0% ABSD. Rates rise for a second or subsequent property, and are higher again for Permanent Residents, foreigners and entities. This calculator estimates ABSD from the buyer profile and property count you enter.

Can I get an ABSD refund?

Tap to view the answer

Married couples where at least one spouse is a Singapore Citizen may qualify for an ABSD refund when replacing their only residential property, subject to conditions including selling the first property within the required period. This calculator does not model ABSD refund eligibility — confirm your situation directly with IRAS.

What are my net proceeds after selling a property?

Tap to view the answer

Net proceeds in this calculator = Sale Price − Purchase Price − (BSD + ABSD + SSD, where applicable) − legal fees − agent commission − renovation and other costs. It does not currently subtract an outstanding mortgage balance — factor that in separately if you have one.

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How to Use This Calculator

Enter purchase and sale prices

Input the original purchase price and expected resale price of your HDB or private property.

Select property type and holding period

Choose HDB or private, and enter how many years you've owned the property.

Review stamp duties

BSD, ABSD and SSD are auto-calculated based on current IRAS rates and your buyer profile, but you can override any of them if you have your own figures.

Add transaction costs

Include legal fees, agent commission, renovation costs, and other expenses.

Calculate net capital gains

See your net proceeds after all taxes, duties and costs.

Interpret results

Review your net proceeds and effective transaction cost ratio. Singapore has no capital gains tax on property, so this figure reflects stamp duties and transaction costs, not a tax on your gain.

Understanding Your Results

Gross Capital Gain
Sale price minus purchase price. Not taxable in Singapore but affects net proceeds.
Buyer's Stamp Duty (BSD)
Paid by the buyer on the purchase price, progressive from 1% to 6%. Applies to every buyer regardless of profile.
Additional Buyer's Stamp Duty (ABSD)
Paid by the buyer on top of BSD if they meet certain profile/property-count conditions — it is not charged to every buyer. Singapore Citizens buying their first residential property pay 0% ABSD; rates rise sharply for a 2nd/3rd property, PRs, foreigners and entities.
Seller's Stamp Duty (SSD)
Payable by seller if property is sold within 3 years of purchase. Rates: 12% (held <1 year), 8% (<2 years), 4% (<3 years), 0% from 3 years. Applies equally to HDB and private residential property.
Total Costs
Sum of legal fees, agent commission, renovation, other costs, and applicable stamp duties.
Net Proceeds
Sale price minus (purchase price + total costs). Your actual cash out from the sale.
Effective Transaction Cost Ratio
Total costs as a percentage of sale price – useful for comparing different properties.

Key Tips

✓
Singapore has no capital gains tax, but BSD, ABSD and SSD can significantly affect net proceeds.
✓
ABSD only applies to certain buyers — Singapore Citizens buying their first residential property pay 0% ABSD, but rates rise sharply for a 2nd property, PRs, foreigners and entities.
✓
SSD only applies if you sell within 3 years of purchase – after 3 years, no SSD.
✓
HDB flats have a 5-year Minimum Occupation Period (MOP) but SSD still uses 3-year rule from purchase.
✓
Agent commissions are negotiable – often 1-2% for HDB, 2% for private.
✓
Renovation costs (with receipts) can be factored into your net gain calculation.
✓
Legal fees typically range from $2,500 to $4,000 per transaction.
✓
Use this calculator before listing your property to know your minimum acceptable sale price.

Singapore Property Resale & Capital Gains Guide (2026)

Does Singapore have a capital gains tax?

Singapore does not impose a capital gains tax on property sales. However, property transactions incur stamp duties (BSD, ABSD and SSD) and other costs that effectively reduce your net proceeds.

Buyer's Stamp Duty (BSD) explained

BSD is payable by every buyer on the purchase price (or market value if higher). Rates are progressive: 1% on the first $180k, 2% on the next $180k, 3% on the next $640k, 4% on the next $500k, 5% on the next $1.5M, and 6% on the remainder above $3M. This schedule has applied since 15 February 2023 and is the same for HDB and private residential property — there is no separate capped HDB rate.

Additional Buyer's Stamp Duty (ABSD) explained

ABSD is charged on top of BSD, but only for certain buyers — it is not universal. Singapore Citizens pay 0% ABSD on their first residential property, 20% on a second, and 30% on a third or subsequent. Permanent Residents pay 5% on a first property, 30% on a second, 35% on a third or subsequent. Foreigners pay a flat 60% regardless of how many properties they already own. Entities and trustees pay a flat 65%. These are the standard rates; married couples with at least one Singapore Citizen buying their first home jointly may qualify for ABSD remission, which this calculator does not model — check your eligibility with IRAS.

Seller's Stamp Duty (SSD) – when does it apply?

SSD applies to residential properties sold within 3 years of purchase. Rates: 12% if held <1 year, 8% if 1-2 years, 4% if 2-3 years. No SSD from 3 years onward. Applies equally to HDB and private residential property.

Property type differences: HDB vs private

HDB resale may have additional restrictions like Minimum Occupation Period (MOP) of 5 years before the flat can be sold at all, but BSD, ABSD and SSD are calculated the same way as for private property once a sale is permitted.

Are renovation costs deductible?

While there is no capital gains tax, renovation and improvement costs can be considered when calculating your actual profit for personal accounting or for property tax if the property was rented out.

Agent commissions and legal fees

Sellers typically pay agent commission (1-2% for HDB, 2% for private). Legal fees for both purchase and sale are normal transaction costs.

What about inherited property?

SSD and ABSD treatment for inherited property involves specific IRAS conditions (for example, on how the property was acquired and whether other residential property is owned) that this calculator does not model. If you inherited the property being sold, confirm your SSD/ABSD position directly with IRAS rather than relying on this calculator's default assumptions.

How to minimise transaction costs

Hold property for at least 3 years to avoid SSD. Compare agent commission rates. For HDB, consider direct resale without agent if you are experienced.

Rental property vs owner-occupied

If the property was rented out, some costs like repair and maintenance may be deductible against rental income, but not against capital proceeds.

Disclaimer

This calculator provides estimates only and should not be treated as financial or tax advice. Stamp duty rates are subject to IRAS changes. Always consult a qualified property tax advisor.

Formula & methodology

Formula used

Gross gain

Gain = sale price − purchase price

Singapore has no general capital gains tax, so a gain on a genuine long-term property investment is normally not taxed.

Buyer's Stamp Duty

BSD = Σ (amount in each price tier × that tier rate)

Charged on the purchase price or market value, whichever is higher, on a progressive tier basis.

Additional Buyer's Stamp Duty

ABSD = purchase price × rate for your profile and property count

Depends on residency and how many residential properties you already own — 20% for a citizen's second property, and 60% for foreigners on any property.

Net proceeds

Net = sale price − outstanding loan − CPF refund with accrued interest − selling costs

The CPF refund is the item most often forgotten: money used from CPF must go back with the interest it would have earned.

Variable definitions

Symbol	Meaning	Unit
BSD	Buyer's Stamp Duty. Progressive duty payable on every property purchase.	SGD
ABSD	Additional Buyer's Stamp Duty. A one-time cooling-measure duty that depends on buyer profile and property count.	SGD
SSD	Seller's Stamp Duty. Charged when residential property is sold within the holding period after purchase.	SGD
CPF refund	CPF principal plus accrued interest. CPF savings used for the purchase must be returned to your CPF account on sale, with the interest those savings would have earned.	SGD

Step-by-step calculation

1. Establish the gross gain
Sale price less the original purchase price.
2. Account for duties paid on purchase
BSD and any ABSD are real costs of acquisition that reduce the true return on the transaction.
3. Check whether Seller's Stamp Duty applies
Selling within the holding period after purchase triggers SSD on a sliding scale.
4. Deduct the CPF refund and selling costs
The CPF refund returns to your CPF account rather than reaching you as cash, which is why it surprises sellers.

Limitations

Singapore has no general capital gains tax, but gains can be taxable as trading income if you buy and sell property frequently or with the intention of resale. Whether a gain is capital or trading is a question of fact.
The CPF refund goes back into your CPF account, not into your pocket. Cash proceeds are therefore lower than the gain suggests, though the money is still yours.
ABSD rates change as a cooling measure and remission may apply — for example to married couples buying a replacement matrimonial home — which is not modelled.
HDB flats carry additional restrictions including the Minimum Occupation Period, ethnic quotas and eligibility conditions on resale.
Agent commission, legal fees and any outstanding property tax or maintenance are not deducted unless entered.
Seller's Stamp Duty rates and holding periods are set by policy and can change.

Singapore Property Resale & Capital Gains Guide (2026)

Does Singapore have a capital gains tax?

Singapore does not impose a capital gains tax on property sales. However, property transactions incur stamp duties (BSD, ABSD and SSD) and other costs that effectively reduce your net proceeds.

Buyer's Stamp Duty (BSD) explained

Additional Buyer's Stamp Duty (ABSD) explained

Seller's Stamp Duty (SSD) – when does it apply?

Property type differences: HDB vs private

Are renovation costs deductible?

While there is no capital gains tax, renovation and improvement costs can be considered when calculating your actual profit for personal accounting or for property tax if the property was rented out.

Agent commissions and legal fees

Sellers typically pay agent commission (1-2% for HDB, 2% for private). Legal fees for both purchase and sale are normal transaction costs.

What about inherited property?

How to minimise transaction costs

Hold property for at least 3 years to avoid SSD. Compare agent commission rates. For HDB, consider direct resale without agent if you are experienced.

Rental property vs owner-occupied

If the property was rented out, some costs like repair and maintenance may be deductible against rental income, but not against capital proceeds.

Disclaimer

This calculator provides estimates only and should not be treated as financial or tax advice. Stamp duty rates are subject to IRAS changes. Always consult a qualified property tax advisor.

Calculator inputs

Property Transaction Details

Stamp Duties (IRAS Rates)3 options

Transaction Costs & Improvements5 options

Your results

Sources & methodology

Formula & methodology

Formula used

Gross gain

Buyer's Stamp Duty

Additional Buyer's Stamp Duty

Net proceeds

Variable definitions

Step-by-step calculation

Limitations

Sources & references

Does Singapore tax capital gains on property?

What is ABSD and does everyone pay it?

Can I get an ABSD refund?

What are my net proceeds after selling a property?

Related calculators

More Singapore calculators

Calculator inputs

Property Transaction Details

Stamp Duties (IRAS Rates)3 options

Transaction Costs & Improvements5 options

Your results

Sources & methodology

How to Use This Calculator

Example: private condo bought at $800,000, sold at $1,000,000 after 5 years

Understanding Your Results

Key Tips

Singapore Property Resale & Capital Gains Guide (2026)

Does Singapore have a capital gains tax?

Buyer's Stamp Duty (BSD) explained

Additional Buyer's Stamp Duty (ABSD) explained

Seller's Stamp Duty (SSD) – when does it apply?

Property type differences: HDB vs private

Are renovation costs deductible?

Agent commissions and legal fees

What about inherited property?

How to minimise transaction costs

Rental property vs owner-occupied

Disclaimer

Formula & methodology

Formula used

Gross gain

Buyer's Stamp Duty

Additional Buyer's Stamp Duty

Net proceeds

Variable definitions

Step-by-step calculation

Limitations

Sources & references

How to Use This Calculator

Example: private condo bought at $800,000, sold at $1,000,000 after 5 years

Understanding Your Results

Key Tips

Singapore Property Resale & Capital Gains Guide (2026)

Does Singapore have a capital gains tax?

Buyer's Stamp Duty (BSD) explained

Additional Buyer's Stamp Duty (ABSD) explained

Seller's Stamp Duty (SSD) – when does it apply?

Property type differences: HDB vs private

Are renovation costs deductible?

Agent commissions and legal fees

What about inherited property?

How to minimise transaction costs

Rental property vs owner-occupied

Disclaimer