By MoneyBees
Work out the stamp duty on a shop, office, factory or warehouse in Singapore: BSD at 1% to 5%, no ABSD, 9% GST from a GST-registered seller, mortgage duty, and Seller's Stamp Duty if you sell an industrial property within 3 years.
BSD is on the higher of the price or the market value.
Only for mixed-use property, such as a shophouse with homes upstairs.
Buyer's Stamp Duty
$44,600
2.97% of $1,500,000, no ABSD
GST at 9%
$135,000
charged by the seller on top of the price
Paid on top of the price
$180,100
BSD, GST and $500 mortgage duty
BSD is worked out on $1,500,000, before GST, and is due within 14 days of signing (30 days after the document reaches Singapore if signed overseas). A home at the same price would pay $44,600 in BSD, plus any ABSD.
Commercial property has no Seller's Stamp Duty, whenever you sell.
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| Part of the value | Rate | Your BSD |
|---|---|---|
| First S$180,000 | 1% | $1,800 |
| Next S$180,000 | 2% | $3,600 |
| Next S$640,000 | 3% | $19,200 |
| Next S$500,000 | 4% | $20,000 |
| Above S$1,500,000 | 5% | $0 |
| Sold within | SSD rate |
|---|---|
| 1 year | 15% |
| More than 1 and up to 2 years | 10% |
| More than 2 and up to 3 years | 5% |
| More than 3 years | None |
A plot zoned commercial and residential is bought on 1 Mar 2023 for S$22,000,000. IRAS treats 60% of the floor area as residential, valued at S$9,000,000, and the rest as commercial at S$13,000,000. BSD on the residential part is S$479,600. On the commercial part it is S$1,800 + S$3,600 + S$19,200 + S$20,000 + 5% of S$11,500,000, which is S$619,600. Total BSD: S$1,099,200.
IRAS's SSD example: a factory unit bought for S$1,500,000 and sold for S$2,000,000 eight months later pays 15% of S$2,000,000, S$300,000.
ABSD applies to residential property only, so a company or foreigner buying a shop or office pays BSD alone. The top BSD rate is 5%, against 6% for homes above S$3,000,000.
Sales of non-residential property are subject to GST at 9% when the seller is GST-registered. GST-registered buyers may be able to claim it back; check IRAS's GST rules for your business. CPF's housing rules cover homes, so plan to pay for commercial property in cash or with a bank loan.
Leasing a commercial unit has its own stamp duty on the lease, which the rental stamp duty calculator works out.
Figures checked 3 Oct 2026.
Buyer's Stamp Duty on non-residential property is 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000 and 5% on the rest, for purchases from 15 Feb 2023. A S$1,500,000 shop pays S$44,600.
No. IRAS charges Additional Buyer's Stamp Duty on residential property only, so companies and foreigners buying a shop, office or factory pay BSD alone.
Before GST. IRAS's stamp duty calculator for non-residential property asks for the purchase price or market value, whichever is higher, excluding GST.
Yes, if the seller is GST-registered. Sales of non-residential property are subject to GST at 9%; sales of homes are exempt. For mixed-use property, only the non-residential part is subject to GST.
No. SSD applies to residential and industrial property only. Industrial property bought on or after 12 Jan 2013 pays 15% if sold within a year, 10% within 2 years and 5% within 3 years.
The residential and non-residential rates apply to the value of each part. For land zoned commercial and residential, IRAS treats 60% of the gross floor area as residential and 40% as non-residential.
Within 14 days of signing the document if it is signed in Singapore, or within 30 days of receiving it in Singapore if it was signed overseas. IRAS charges penalties on late payment.
Yes. Mortgage duty is 0.4% of the loan amount, capped at S$500.
These calculators provide general estimates for educational purposes only and are not personalised financial advice. Results may rely on rates and rules that change over time, so verify against official sources (IRAS, CPF Board, HDB, MAS) or consult a licensed financial adviser before making decisions.
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