Answer
Buyer's Stamp Duty (BSD) on HDB Flats — Rates, Table & How to Pay
Every HDB resale buyer pays BSD. It's a progressive tax on the purchase price — the more expensive your flat, the higher the effective rate. Here's the exact math.
Answer: BSD on HDB flats uses progressive rates: 1% on first $180K, 2% on next $180K, 3% on the rest (up to $1M). On a $500K flat, BSD is $9,600. On $600K, it's $12,600. On $800K, it's $18,600. Due within 14 days of exercising OTP. Can be paid from CPF OA, cash, or GIRO.
BSD Progressive Rate Table
Effective since 15 Feb 2023
| Price Bracket | Rate | Max Tax in Bracket |
|---|---|---|
| First $180,000 | 1% | $1,800 |
| Next $180,000 | 2% | $3,600 |
| Next $640,000 | 3% | $19,200 |
| Next $500,000 | 4% | $20,000 |
BSD at Common HDB Resale Prices
| HDB Price | BSD Amount | Effective Rate |
|---|---|---|
| $300,000 | $4,600 | 1.53% |
| $400,000 | $6,600 | 1.65% |
| $500,000 | $9,600 | 1.92% |
| $600,000 | $12,600 | 2.10% |
| $700,000 | $15,600 | 2.23% |
| $800,000 | $18,600 | 2.33% |
Quick BSD Formula (Up to $1M)
Shortcut for any HDB price under $1M
BSD = (Purchase Price × 3%) − $5,400. Example: $650K flat → ($650,000 × 0.03) − $5,400 = $19,500 − $5,400 = $14,100. This works because the first two tiers (1% and 2%) always total $5,400, and everything above $360K is taxed at 3%.
Payment timeline
Exercise OTP → lawyer files e-Stamping with IRAS → BSD due within 14 days. Late = 5% penalty + $10/day. Your conveyancing lawyer handles this. Budget $200–$300 for e-Stamping disbursement on top of legal fees.
Calculate your exact BSD
Plug in your HDB purchase price to get the exact BSD amount, including ABSD if applicable.
FAQ
What are the BSD rates for HDB flats in 2026?
BSD on HDB flats uses the same progressive rates as all residential property. First $180K: 1% ($1,800). Next $180K ($180K–$360K): 2% ($3,600). Next $640K ($360K–$1M): 3% ($19,200). Next $500K ($1M–$1.5M): 4% ($20,000). Most HDB resale flats fall under $1M, so you'll only hit the 1–3% tiers. On a $500K resale flat, BSD is $9,600. On a $600K flat, it's $12,600. On an $800K flat, $18,600. These rates have been in effect since 15 Feb 2023 and apply to all residential property purchases by individuals.
How much BSD will I pay on an HDB resale flat?
Here's the effective BSD at common HDB price points. $300K: $4,600 (1.53% effective). $400K: $6,600 (1.65%). $500K: $9,600 (1.92%). $550K: $11,100 (2.02%). $600K: $12,600 (2.10%). $650K: $14,100 (2.17%). $700K: $15,600 (2.23%). $750K: $17,100 (2.28%). $800K: $18,600 (2.33%). Notice the effective rate climbs as price increases because higher tiers kick in. The formula: ($180K × 1%) + ($180K × 2%) + (remaining above $360K × 3%). For any price up to $1M, subtract $5,400 from 3% of the purchase price: (Price × 3%) – $5,400 = BSD.
When is BSD due and how do I pay it?
BSD must be paid within 14 days of signing the purchase document — for HDB resale, that's the date you exercise the Option to Purchase (OTP). Miss the deadline and IRAS charges a 5% late penalty plus $10/day interest. Payment methods: (1) GIRO — set up with IRAS, auto-deduction. (2) Internet banking — via e-Stamping portal on IRAS website. (3) CPF — yes, you can use CPF OA to pay BSD. Your conveyancing lawyer typically handles e-Stamping for you as part of the legal process ($200–$300 disbursement). For HDB transactions, the HDB resale portal integrates with IRAS, so your lawyer files it electronically. You'll get an e-Stamp certificate as proof of payment.
Can I use CPF to pay BSD on an HDB flat?
Yes. CPF OA can be used to pay BSD for your HDB purchase. This is one of the allowed uses of CPF for housing. The BSD amount is deducted from your CPF OA on top of the down payment and monthly mortgage payments. On a $600K flat, BSD is $12,600 from CPF OA — that's $12,600 you don't need in cash. But remember: CPF used for housing (including BSD) accrues 2.5% interest that you must refund when you sell. Over 10 years, $12,600 of CPF used for BSD accrues roughly $3,500 in interest. Small amount, but it adds up with all the other CPF usage. If you have the cash, paying BSD in cash preserves your CPF OA balance and avoids accrued interest on that portion.
Is there any ABSD on top of BSD for HDB buyers?
For most HDB buyers, no. Singapore Citizens buying their first residential property pay 0% ABSD — just BSD. PRs buying their first residential property pay 5% ABSD on top of BSD. On a $600K flat, that's $30,000 ABSD + $12,600 BSD = $42,600 total stamp duty. If you already own a property and you're buying an HDB resale without selling first, ABSD applies: 20% for SC second property ($120,000 on $600K), 30% for PR second property ($180,000 on $600K). This is why most upgraders sell their existing property before buying. Note: HDB rules already require you to dispose of private property within 6 months of buying a resale flat, so the ABSD scenario is mainly relevant during the overlap period.
How does BSD on HDB compare to BSD on a condo?
The BSD rates are identical — it's the same progressive scale regardless of property type. But HDB flats are cheaper, so you pay less in absolute terms. A $600K HDB resale: $12,600 BSD (2.10% effective). A $1.2M condo: $34,600 BSD (2.88% effective). A $1.5M condo: $44,600 BSD (2.97% effective). The effective rate rises because higher tiers (3%, 4%, 5%, 6%) kick in at higher prices. HDB flats rarely cross the $1M mark (only a handful of million-dollar flats), so most HDB buyers stay in the 1–3% tiers. Condo buyers almost always hit the 3–4% tiers. On a percentage basis, the difference seems small. In dollar terms, it's significant: $12,600 vs $34,600–$44,600.
Related
- Stamp Duty on a $500K HDB — $9,600 BSD
- Stamp Duty on an $800K HDB — $18,600 BSD
- Stamp Duty on a $600K HDB — $12,600 BSD
- Stamp Duty Payment Methods — GIRO, banking, CPF
- Cash Needed for $800K HDB — HDB loan: $3K cash; bank: $43K+
Last updated Feb 2026. BSD rates effective 15 Feb 2023 per IRAS. ABSD rates effective 27 Apr 2023. CPF accrued interest at 2.5% p.a. per CPF Board. This is general information, not financial advice.