Stamp duty is the largest single transaction cost on a Singapore residential purchase after the price itself, and on some buyer profiles it exceeds every other cost combined. Two separate duties apply at One Chuan Grove: Buyer’s Stamp Duty, which everyone pays, and Additional Buyer’s Stamp Duty, which depends on who is buying and what they already own.
BSD is charged on the purchase price or the market value, whichever is higher, on a six-tier marginal scale in force since 15 February 2023: 1 per cent on the first $180,000, 2 per cent on the next $180,000, 3 per cent on the next $640,000, 4 per cent on the next $500,000, 5 per cent on the next $1,500,000, and 6 per cent on anything above $3 million.
The word doing the work there is marginal. The 6 per cent rate applies only to the portion above three million dollars, not to the whole price — a distinction that is the most common misunderstanding of the scale. On a $1,500,000 purchase the duty comes to $44,600, an effective rate of about 2.97 per cent rather than anything near the headline 5 or 6.
BSD is rounded down to the nearest dollar, subject to a minimum of one dollar.
ABSD is a flat percentage on the same base, determined by the buyer’s profile on the date of purchase and the count of residential properties already held, whether wholly, partly or jointly. As at September 2026 the rates are 0, 20 and 30 per cent for a Singapore Citizen on a first, second and third property; 5, 30 and 35 per cent for a Singapore Permanent Resident; 60 per cent for a foreigner; and 65 per cent for an entity or a trustee.
The step from a first to a second property is where the arithmetic changes character. A citizen paying 20 per cent ABSD on a second home adds three hundred thousand dollars on a $1,500,000 purchase — nearly seven times the BSD on the same transaction.
Where buyers of different profiles purchase jointly, the highest applicable rate applies to the entire value of the property. A citizen buying with a foreign spouse pays the foreigner rate on the whole purchase unless a remission applies.
Both are payable within 14 days of exercising the Option to Purchase, and both are paid in cash in the first instance. CPF Ordinary Account savings may be used to reimburse them afterwards where the balance allows, but the cash has to be found first.
That timing is why duty belongs in the same calculation as the booking fee rather than being treated as a later cost. The progressive payment calculator totals the downpayment, both duties and the legal fee into a single figure for funds required before the loan begins, and separates out the portion that must be cash.
A married couple with at least one Singapore Citizen spouse, where neither owns residential property, qualifies for full ABSD remission. Where such a couple buys a second property, ABSD is paid upfront and may be refunded if the first is sold within six months of the purchase, or within six months of the new property’s Temporary Occupation Permit where it is still under construction. The IRAS conditions are strict and the six-month window is not extended on request.
Nationals and permanent residents of the United States, and nationals of Iceland, Liechtenstein, Norway and Switzerland, are treated as Singapore Citizens for ABSD under free trade agreements.
For residential property acquired on or after 4 July 2025, Seller’s Stamp Duty applies on a sale within four years: 16 per cent within the first year, then 12, 8 and 4 per cent, and nothing after four years. On a development still under construction the clock runs from the date of purchase rather than from completion.
The One Chuan Grove stamp duty page carries all three tables, and the calculator computes BSD and ABSD together for a given scenario.
Rates verified against IRAS on 18 September 2026.
Take a purchase at $1,500,000. Buyer’s Stamp Duty is 1 per cent of the first $180,000 ($1,800), 2 per cent of the next $180,000 ($3,600), 3 per cent of the next $640,000 ($19,200) and 4 per cent of the remaining $500,000 ($20,000) — $44,600 in total, an effective rate of just under 3 per cent.
For a Singapore Citizen buying a first home, that is the whole duty bill. For the same citizen buying a second property, ABSD at 20 per cent adds $300,000, taking the total to $344,600. For a foreigner, ABSD at 60 per cent adds $900,000. The same unit, the same price, three very different transactions — which is why the profile question is settled before anything else.
The e-brochure, the floor plans and the pricing reach registered parties as the developer issues them.