Duties · Tool 16

Buyer’s Stamp Duty

Residential or non-residential progressive BSD from one band engine.

Decision questionWhat duty is payable on the higher value?

Rules reviewed10 Aug 2026IRAS basis

02 · Primary answerScenario result

Buyer’s Stamp Duty

S$59,600Residential progressive bands, rounded down to the nearest dollar.

Effective rate3.31%

Value enteredS$1,800,000

Value plus BSDS$1,859,600

Decision shaperelative scale

Property value

S$1,800,000

BSD

S$59,600

NAVARO read

BSD is progressive: only the slice inside each band attracts that band’s rate.

03 · Calculation trail

See the number being built.

The line items use the same engine as the primary answer. Negative rows are deductions, not hidden adjustments.

01Price or market valueS$1,800,000

02BSDS$59,600

03Total before other dutiesS$1,859,600

Continue the decision