Buyer’s Stamp Duty (BSD) is an extra cost to note when making your condominium down payment. If you are a Permanent Resident (PRs) or foreigner, however, you will need to also factor in Additional Buyer’s Stamp. For your first property purchase, PRs can expect to pay a 5% tax, whereas foreigners will need to pay a tax of 20%. You can use your CPF funds from your Ordinary Account, but note that it will be on a reimbursement basis.