Official reference data
Singapore Property Decision Rules
A citable release-controlled ruleset for property affordability and upgrade planning. It consolidates the official sources used by the engine; lender, HDB, CPF, IRAS and legal confirmation still controls each real transaction.
Current — verified
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Housing loan affordability limits
| Rule | Packaged value | Decision-engine use |
|---|---|---|
| TDSR | 55% | Bank housing-loan debt-service limit |
| MSR | 30% | HDB flats and new ECs where applicable |
| Variable-income recognition | 70% | 30% minimum haircut |
| Bank qualifying-rate floor | 4.0% | Higher of floor or thereafter rate |
| HDB qualifying-rate floor | 3.0% | Higher of floor or entered package rate |
Main loan-to-value tiers used for planning
| Outstanding housing loans | Standard bank LTV | Lower bank LTV | Minimum cash |
|---|---|---|---|
| 0 | 75% | 55% | 5% standard / 10% lower |
| 1 | 45% | 25% | 25% |
| 2 or more | 35% | 15% | 25% |
Lower tiers can apply when loan tenure or age-plus-tenure thresholds are exceeded. Formal lender assessment controls.
Purchase duty treatment
| Duty | Planning treatment |
|---|---|
| BSD | Residential progressive schedule on higher of price or market value |
| ABSD | Highest applicable joint-buyer rate on higher of price or market value |
| Potential ABSD remission | Shown separately; never deducted from completion funding |
Main ABSD buyer profiles from 27 April 2023
| Buyer profile | First property | Second property | Third and subsequent |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
CPF housing-use safeguards
| Check | Decision treatment |
|---|---|
| Purchase price versus value | Use the lower price/value basis for applicable CPF limits |
| Lease coverage | If the lease does not cover the youngest buyer to age 95, official pro-rating can apply |
| Sale refund | Refund principal used plus accrued interest from available sale proceeds |
| Unconfirmed CPF limit | Return more information needed; do not invent eligibility |
Owner-occupier property tax rates from 1 January 2025
| Annual Value band | Rate |
|---|---|
| First S$12,000 | 0% |
| Next S$28,000 | 4% |
| Next S$10,000 | 6% |
| Next S$25,000 | 10% |
| Next S$10,000 | 14% |
| Next S$15,000 | 20% |
| Next S$40,000 | 26% |
| Above S$140,000 | 32% |
Transaction-sequence safeguards
| Sequence | Funding treatment |
|---|---|
| Sell first | Include confirmed cash proceeds and CPF refund available before purchase completion |
| Concurrent | Include sale funds only when timing is confirmed |
| Buy first | Exclude later sale funds from initial completion funding and show dual carrying cost |
| Retain | Exclude sale proceeds and retain existing-home carrying cost |
Related calculators
Official sources
- MAS Mortgage Servicing Ratio and Total Debt Servicing Ratio RulesMonetary Authority of Singapore · verified 2026-08-21
- HDB Housing LoanHousing & Development Board · verified 2026-08-25
- IRAS Stamp Duty RatesInland Revenue Authority of Singapore · verified 2026-08-22
- IRAS Additional Buyer’s Stamp DutyInland Revenue Authority of Singapore · verified 2026-08-25
- IRAS Seller’s Stamp Duty for Residential PropertyInland Revenue Authority of Singapore · verified 2026-08-22
- IRAS Property Tax RatesInland Revenue Authority of Singapore · verified 2026-08-25
- CPF Housing Usage LimitsCentral Provident Fund Board · verified 2026-08-25
- CPF Refund When Selling or Transferring PropertyCentral Provident Fund Board · verified 2026-08-25
Official data can change. Open the sources above to confirm the latest rules before acting; Interest.sg never estimates missing official values.
Suggested citation: Interest.sg, “Singapore Property Decision Rules”, source date 2026-08-25, last successful check 25 Aug 2026.