Buyer’s Stamp Duty on a Pinery Residences Purchase
Every purchase at Pinery Residences attracts Buyer’s Stamp Duty (BSD), banded from 1% up to 6%; depending on residency and the number of homes already owned, a buyer may also pay Additional Buyer’s Stamp Duty (ABSD) of between 5% and 65%. Loans are sized under the MAS rules on debt servicing and loan-to-value. All figures here are as at November 2026, checked against IRAS on 14 November 2026.
BSD applies one rate to each slice of the price, so the overall percentage always stays below the top band reached. IRAS collects BSD and ABSD together, within 14 days of the agreement being signed.
| Slice of the price | BSD rate |
|---|---|
| Up to S$180,000 | 1% |
| S$180,000 to S$360,000 | 2% |
| S$360,000 to S$1,000,000 | 3% |
| S$1,000,000 to S$1,500,000 | 4% |
| S$1,500,000 to S$3,000,000 | 5% |
| Over S$3,000,000 | 6% |
IRAS residential BSD bands, in force from 15 February 2023.
Because BSD is worked out slice by slice, the overall rate rises gradually with the price; on the S$2,000,000 illustration below, it comes to 3.48%.
ABSD for Pinery Residences Buyers by Profile
ABSD depends on who signs and on how many residential properties the buyer already holds on the day of signing.
| Buyer | First home | Second home | Third and later |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity, including a trust | 65% | 65% | 65% |
IRAS ABSD rates, in force from 27 April 2023.
The count includes homes owned outright, in part or jointly. Singapore Citizens buying a first home pay no ABSD at all, which leaves BSD as the only duty on that purchase.
A Worked Illustration for Pinery Residences Buyers
The figures below use S$2,000,000 only because a round number is easy to follow; it is an illustration and in no way a Pinery Residences price. BSD on that sum comes to S$69,600, and the total duty then varies with the buyer’s profile.
| Buyer profile | ABSD | BSD plus ABSD |
|---|---|---|
| Citizen, first home | S$0 | S$69,600 |
| Permanent Resident, first home | S$100,000 | S$169,600 |
| Citizen, second home | S$400,000 | S$469,600 |
| Permanent Resident, second home | S$600,000 | S$669,600 |
| Foreigner, any home | S$1,200,000 | S$1,269,600 |
The stamp duty calculator repeats the sum for any figure and buyer profile.
Seller’s Stamp Duty and Pinery Residences
When a home acquired from 4 July 2025 onwards changes hands within four years, Seller’s Stamp Duty (SSD) applies, at 16%, 12%, 8% or 4% for a sale in the first, second, third or fourth year respectively. With a home bought off-plan, the four years start on the purchase date, and a sale after the fourth anniversary attracts no SSD.
SSD is a tax on the seller, so it matters only to owners who sell early; an owner who holds the home beyond four years pays none on resale. A purchase signed in 2026 passes its fourth anniversary before the notice of vacant possession date of 9 October 2031.
Seller’s Stamp Duty Worked on the Pinery Residences Illustration
Applied to the same S$2,000,000 illustration, SSD would be S$320,000 for a sale in the first year, S$240,000 in the second, S$160,000 in the third and S$80,000 in the fourth, and nil from the fourth anniversary onwards.
The same illustration gives these loan limits under the MAS rules, with the balance met from cash and CPF:
| Loan-to-value limit | Largest loan | Cash at least |
|---|---|---|
| 75%, first loan | S$1,500,000 | S$100,000 |
| 55%, first loan on a longer tenure | S$1,100,000 | S$200,000 |
| 45%, second loan | S$900,000 | S$500,000 |
| 35%, third loan | S$700,000 | S$500,000 |
Illustration only, on a round figure that is not a Pinery Residences price.
How Pinery Residences Home Loans Are Sized
Under the total debt servicing ratio, a household’s monthly debt repayments together may take up no more than 55% of its gross monthly income, and a private property loan is assessed at an interest rate of at least 4% a year. Car loans, other property loans and card balances count towards the 55%.
The loan-to-value limit ties the loan to the price. A borrower with no home loan outstanding may borrow up to 75%, one with a single outstanding loan up to 45%, and one with two or more up to 35%. Those limits drop to 55%, 25% and 15% when the tenure exceeds 30 years or extends past the borrower’s 65th birthday. On the S$2,000,000 illustration, a 75% first loan would be S$1,500,000, with at least S$100,000 paid in cash.
Banks lend the lower of the TDSR result and the loan-to-value limit, within their own credit assessment. For a home under construction, the loan is drawn in stages as the building progresses.
Where a household’s other commitments already take up much of the 55%, the TDSR rather than the loan-to-value limit decides the size of the loan. The 4% floor applies to the assessment; the rate a bank actually charges is set separately.
The Pinery Residences stamp duty page and the housing loan information page set out the rules in full, and the TDSR calculator tests a loan against income and the loan-to-value limit together.
Speak With the Pinery Residences Sales Concierge
Pinery Residences is open for sale. For the price list, the e-brochure or the homes still available to choose from, speak with the Sales Concierge. Showflat viewings are arranged by appointment through the Sales Concierge.