It depends almost entirely on who is buying. Buyer’s Stamp Duty is the same for everyone and runs on a tiered scale to a top marginal rate of 6%. Additional Buyer’s Stamp Duty ranges from nothing to 65% depending on your profile and how many residential properties you already own. On a Dorset Gardens purchase, ABSD is the number that moves the total.
Buyer’s Stamp Duty Is the Predictable Part
BSD applies to every buyer regardless of citizenship or property count, charged on the higher of purchase price or market value. It runs 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, 5% on the next S$1.5 million, and 6% on anything above S$3 million. Each rate applies only to the portion within its band.
On a S$2 million purchase that produces S$69,600. On S$2.6 million it produces S$99,600. The scale has been in force since 15 February 2023, when the fifth and sixth tiers were introduced.
Additional Buyer’s Stamp Duty Is Where the Range Opens Up
Unlike BSD, ABSD is a flat percentage applied to the full price. A Singapore Citizen buying a first residential property pays nothing. A permanent resident buying a first property pays 5%. A citizen buying a second pays 20%, a third or more 30%. A permanent resident buying a second pays 30%, a third or more 35%. A foreigner pays 60% on any residential purchase, and an entity or trustee 65%.
Applied to a S$2 million purchase: nothing for a citizen first-timer, S$100,000 for a PR first-timer, S$400,000 for a citizen buying a second home, S$1.2 million for a foreigner. The full tables are on the stamp duty page.
Both Are Cash, and Both Are Fast
Stamp duty is payable within 14 days of signing the Sale and Purchase Agreement, and cannot be included in a housing loan or paid from CPF at the point of payment. That combination — large, immediate, cash — is what makes it the item most likely to derail a purchase that otherwise works on paper.
Budget it alongside the 5% booking fee rather than treating it as a completion cost. The progressive payment calculator folds it into the total upfront requirement.
Reliefs Worth Checking
Two IRAS provisions come up repeatedly. A married couple with at least one Singapore Citizen spouse buying their only residential property together may qualify for ABSD remission upfront. A married couple with at least one Singapore Citizen spouse buying a second property may claim an ABSD refund if they sell their first property within six months of the later of purchase completion or, for a property under construction, the issue of the Temporary Occupation Permit.
The second one matters specifically for Dorset Gardens. Because the project completes around 2030, the six-month refund window for an upgrader runs from TOP, not from booking. That gives more room than buyers often assume, but the conditions are strict and the deadline is hard. Confirm your position with IRAS or your conveyancing lawyer before you exercise an option.
Counting Properties Correctly
The property count for ABSD includes properties held wholly, partially or jointly, and includes overseas property. An HDB flat counts. A part share in an inherited property counts. Getting this wrong is expensive and the error usually runs one way.
Work Out Your Own Number
The stamp duty calculator applies both tables to a purchase price and buyer profile and returns the total. Run it before you attend a preview, because a S$1.2 million duty bill changes which units are on your list rather than merely adjusting the arithmetic.
Rates change. The figures here reflect the IRAS position as at September 2026 and should be confirmed with IRAS before commitment.
Register for Dorset Gardens Updates
Floor plans, the site plan, the e-brochure and the price list go to registered parties first.