As at September 2026, every buyer of a home at Duet @ Emily pays Buyer’s Stamp Duty on a tiered scale from 1 to 6 per cent, and some buyers also pay Additional Buyer’s Stamp Duty of 5 to 65 per cent depending on citizenship and the number of homes owned. A Singapore Citizen buying a first home pays no ABSD.
Buyer’s Stamp Duty at Duet @ Emily
BSD is charged on the higher of the purchase price or market value, in bands: 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 any amount above $3,000,000. The duty is rounded down to the nearest dollar.
Taking a round $1,500,000 as an illustration only, BSD works out at $1,800 + $3,600 + $19,200 + $20,000 = $44,600 on the first $1,500,000.
Additional Buyer’s Stamp Duty and Duet @ Emily
| Buyer profile | 1st | 2nd | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity or trust | 65% | 65% | 65% |
Rates in force since 27 April 2023, as at September 2026. Confirm with IRAS.
Nationals and permanent residents of the United States, and nationals of Iceland, Liechtenstein, Norway and Switzerland, receive Singapore Citizen treatment under free trade agreements. Married couples with at least one citizen spouse, where neither owns a home, qualify for full remission, and a couple replacing a home may claim a refund if the first is sold within six months under IRAS conditions.
When the duty is due
Both BSD and ABSD are payable within 14 days of exercising the Option to Purchase, in cash in the first instance; CPF Ordinary Account savings may be used to reimburse the amount afterwards where the balance allows. Plan for the duty alongside the 5 per cent booking fee, as both fall in the first weeks.
Seller’s Stamp Duty on a Duet @ Emily resale
For homes acquired on or after 4 July 2025, Seller’s Stamp Duty applies to a sale within four years: 16 per cent in the first year, 12 in the second, 8 in the third and 4 in the fourth, and nothing after that. The clock runs from the date of purchase.
Worked examples for Duet @ Emily buyers
Using a round $1,500,000 as a purely illustrative price, BSD is $44,600 for every buyer. A Singapore Citizen buying a first home adds nothing, so total duty is $44,600. A Singapore Permanent Resident buying a first home adds ABSD of 5 per cent, or $75,000, for a total of $119,600. A Singapore Citizen buying a second home adds 20 per cent, or $300,000, for a total of $344,600. The figures show why the buyer profile matters far more than the price band.
These examples bear no relation to the actual price of any Duet @ Emily home; prices for available units come from the Sales Concierge on request.
Joint purchases and the highest profile
Where two or more people buy together, ABSD is charged on the whole price at the highest rate that applies to any of the buyers. A citizen buying jointly with a permanent resident is therefore charged at the permanent-resident rate, unless the married-couple remission applies. Buyers planning a joint purchase at Duet @ Emily should settle the ownership structure before the Option to Purchase is exercised, because the duty is assessed on the parties named in the documents.
Duty and the cash plan
Because stamp duty falls due within 14 days of exercising the Option, it lands at the same time as the booking fee and before the loan is drawn. The progressive payment calculator adds BSD and ABSD to the cash required at the start, so the total needed in the first weeks is clear before the viewing.
Checking the figure with IRAS
The rates on this page are stated as at September 2026. IRAS publishes the current rates and an e-stamping service through which the duty is paid; a conveyancing lawyer handles the stamping as part of the purchase. Rates can change at a Budget or in a policy announcement, so the figure should be confirmed at the time of purchase.
Working out the exact figure for Duet @ Emily
The Duet @ Emily stamp duty calculator computes BSD and ABSD for any price and profile, and the stamp duty page sets out the tables. For a figure on a particular home, the Sales Concierge can send indicative pricing for the units available.