PennyCompass

Singapore Progressive Payment Calculator

Free Singapore BUC progressive payment calculator. The standard payment schedule for a building-under-construction private property.

Published

Standard BUC progressive payment schedule.

Payment by stage

Why a new launch costs you slowly, not all at once

When you buy a completed home, you find the full down payment and the bank disburses the whole loan on completion. A property bought directly from a developer while it is still being built works differently. You pay in tranches that track construction milestones, and the bank draws down your loan to match each tranche. This is the Progressive Payment Scheme, and it is the standard arrangement for a Building Under Construction private property in Singapore. The practical upshot is gentler: in the early years you are only servicing interest on the small slice of the loan that has actually been released, not the full amount.

This tool lays out the standard schedule against your purchase price so you can see exactly what falls due at each stage. It assumes the typical building-under-construction structure. An already-completed resale property does not use this schedule at all, and an executive condominium or HDB flat follows its own payment rules.

The schedule on a $1.5 million unit

Take a $1.5 million purchase. The booking fee is 5 percent, you pay another 15 percent when you sign the Sale and Purchase Agreement within roughly eight weeks, and from there the payments arrive as the developer’s architect certifies each stage of construction.

Stage Share Amount
Booking (option fee)5%$75,000
Signing the S and P agreement15%$225,000
Foundation work10%$150,000
Reinforced concrete framework10%$150,000
Four construction stages20%$300,000
Temporary Occupation Permit25%$375,000
Certificate of Statutory Completion15%$225,000

The single largest payment is the 25 percent due at Temporary Occupation Permit, the point at which you can actually collect the keys and move in. The chart traces the cumulative percentage of the price paid as the build progresses from booking through to legal completion.

What the schedule does to your monthly repayment

The schedule is not just a payment calendar, it shapes your cashflow for years. Because the bank only releases loan funds as each stage is reached, your monthly instalment ramps up in step with disbursement rather than landing fully formed on day one. In the first year or two, when perhaps 20 to 40 percent of the price has been drawn, your repayment can be a fraction of the eventual figure. By the time the unit hits Temporary Occupation Permit and roughly 80 percent has been released, you are close to the full monthly commitment. Buyers who budget off the final instalment from the start often find the early years far more comfortable than expected, which is useful breathing room if you are still paying rent elsewhere while you wait for the keys.

A word of caution that catches first-time new-launch buyers. Your stamp duties are not in this schedule and they do not wait for construction. Buyer’s Stamp Duty, and Additional Buyer’s Stamp Duty if it applies to your profile, both fall due shortly after you sign, on top of the 20 percent you have paid by then. Set that cash aside before you commit, because it is a large bill arriving early.

Is the percentage at each stage the same for every project?

The framework is standardised, but the exact split across the middle construction stages can vary slightly between developments depending on how the architect groups the works. The headline figures are reliable: 5 percent at booking, 15 percent at signing, 25 percent at Temporary Occupation Permit, and 15 percent at the Certificate of Statutory Completion. The 35 percent in between is released across the structural and finishing stages. Always check the precise schedule in your own Sale and Purchase Agreement.

Can I use CPF for the progressive payments?

Yes, your CPF Ordinary Account savings can be applied to the down payment portions and to servicing the loan as it is drawn down, subject to the usual CPF housing withdrawal rules and valuation limits. Many buyers use cash for the initial booking fee and bring CPF in for later stages. The interplay with the loan-to-value limit and your bank’s disbursement timing is worth mapping out with your conveyancing lawyer before the first payment.

Frequently asked questions

How does progressive payment work?
For a private property bought under construction, you pay in stages as the development progresses: 5% booking, 15% on signing, then 10%/10%/5%/5%/5%/5% as construction reaches each milestone, 25% on Temporary Occupation Permit, and the final 15% on Certificate of Statutory Completion. Your loan is drawn down to match.
What stamp duties are due and when?
Buyer Stamp Duty and any Additional Buyer Stamp Duty are payable within 14 days of the date of the Option to Purchase or Sale and Purchase Agreement, whichever is earlier. BSD is tiered: 1% on the first $180,000, 2% on the next $180,000, 3% on the next $640,000, and 4% on the remainder up to $1 million, 5% up to $1.5 million, and 6% beyond that. ABSD rates for 2025 and 2026 are 20% for Singapore PRs buying a second property and 65% for foreigners on any residential purchase (with limited exemptions under the US-Singapore and EU-Singapore FTAs). These amounts are not part of the progressive payment schedule and must be paid in cash or CPF separately.
How much CPF can I use for a BUC purchase?
You may use CPF Ordinary Account savings for the down payment and to service loan instalments as they are drawn down, subject to the Valuation Limit and Withdrawal Limit rules set by the CPF Board. The Valuation Limit is the lower of the purchase price and the property valuation at purchase. Once cumulative CPF usage reaches the Valuation Limit, further withdrawal requires the property to have a remaining lease of at least 30 years and sufficient lease to cover the youngest buyer to age 95. The CPF usage for a BUC unit is typically spread across disbursement stages rather than drawn all at once.
What happens if the developer misses a construction milestone?
Under the Housing Developers Rules, developers must complete each stage within the time frames agreed in the Sale and Purchase Agreement. If a milestone is delayed, the developer cannot issue a valid payment notice for that stage, so your payment obligation for that tranche is deferred. IRAS guidance confirms that stamp duty on deferred tranches is not affected because BSD and ABSD are assessed on the full contract price at signing, not on each progressive tranche. If a developer is unable to complete the project at all, buyers may have recourse under the performance bond the developer is required to maintain with the Housing Developers Fund.

Related calculators

Sources

  1. IRAS — Buyer's Stamp Duty and Additional Buyer's Stamp Duty, Inland Revenue Authority of Singapore
Embed this calculator on your site (free)

Paste this code into your page. The calculator stays up to date automatically and links back to PennyCompass.

Calculator by PennyCompass