Reviewed September 2026. Property rules can change without this page updating immediately. Verify the official source applicable on the transaction date and obtain professional advice.
Current-source table
| Measure | What determines it | Official source |
|---|---|---|
| BSD and ABSD | Buyer profile, property count, entity or trust status, value and relief eligibility | IRAS stamp duty for property |
| SSD | Acquisition date, disposal date, property type and applicable schedule | IRAS residential SSD |
| LTV and TDSR | Borrower, loan count, tenure, age and regulated lender assessment | MAS housing-loan guidance |
| HDB and EC eligibility | Household, citizenship, income, property interests and programme rules | HDB buying guidance |
How to use the guide
- Fix the relevant transaction and acquisition dates.
- Confirm the full buyer and ownership profile.
- Check the latest official rule and effective date.
- Calculate duties and financing with transaction professionals.
- Retain evidence of the rule used.
See the related cooling-measures announcement archive. This page replaces the retired cooling-measures timeline.