🏠 Property · Stamp Duties · Sub-Silo 1 · Tool #2

ABSD Calculator Singapore 2026
Additional Buyer’s Stamp Duty — SC / PR / Foreigner / Entity + Joint Purchase & Remission

Calculate your exact Additional Buyer’s Stamp Duty (ABSD) based on your citizenship status and the number of residential properties you currently own — including Singapore Citizens (0%/20%/30%), Permanent Residents (5%/30%/35%), Foreigners (60%), and Entities (65%). Includes BSD + ABSD combined total, joint purchase highest-rate logic, and ABSD remission eligibility check for married couples buying their first matrimonial home.

✓ SC / PR / Foreigner / Entity Rates ✓ 1st / 2nd / 3rd+ Property ✓ Joint Purchase Rate Logic ✓ BSD + ABSD Combined Total ✓ Married Couple Remission Check
SC 1st Home0% ABSD
SC 2nd Home20% ABSD
SC 3rd+30% ABSD
PR 1st5% ABSD
Foreigner60% ABSD
📋 ABSD Inputs
Purchase Details
S$

ABSD is assessed on the same basis as BSD — the higher of purchase price or market value. Enter the purchase price for standard transactions. ABSD is a flat percentage on the full price, not tiered.

Primary Buyer Profile

Count ALL Singapore residential properties you own — including HDB flat, condo, landed, EC. Include properties owned solely, jointly, or as a beneficiary. Properties disposed of (sold with transfer of legal title completed) before this purchase do not count.

Joint Purchase (Optional)

For joint purchases, ABSD is assessed at the highest rate applicable to any one of the buyers on the title. Enter each co-buyer’s profile to determine the highest ABSD rate applicable.

📋 ABSD Calculation
📋

Select your citizenship status, number of properties owned, and purchase price to calculate your exact ABSD rate and total stamp duty (BSD + ABSD). For joint purchases, enter your co-buyer’s profile — the highest ABSD rate among all buyers applies to the entire purchase.

BSD (amber) vs ABSD (red) — Total Stamp Duty Stack

ABSD Rates Singapore 2026 — Singapore Citizens, Permanent Residents, Foreigners & Entities

Additional Buyer’s Stamp Duty (ABSD) was introduced in Singapore in 2011 as a property market cooling measure and has been progressively increased through multiple rounds of updates. The current ABSD rate structure (effective from 27 April 2023 onwards, applicable in 2026) is the most aggressive in Singapore’s history — with foreigners paying 60% ABSD and Singapore Citizens buying a second property paying 20% ABSD. ABSD is calculated as a flat percentage of the full purchase price — unlike BSD which is tiered. It is payable in addition to BSD, must be paid within the same 14-day window, and is not remittable except in specific circumstances (married couples’ first matrimonial home).

Full ABSD Rate Table Singapore 2026

Buyer Profile1st Property2nd Property3rd + Property
Singapore Citizen (SC)0%20%30%
Singapore Permanent Resident (PR)5%30%35%
Foreigner (non-SC, non-PR)60%60%60%
Entity / Company / Trust65%65%65%

Rates effective 27 April 2023. Licensed Housing Developers are subject to separate ABSD rules (35% non-remittable + 5% remittable). SC married couple buying first matrimonial home may qualify for ABSD remission after selling existing properties.

Total Stamp Duty (BSD + ABSD) — Common Scenarios S$1.5M Residential Purchase

BuyerBSDABSDTotalEffective Rate
SC — 1st propertyS$44,600S$0S$44,6002.97%
PR — 1st propertyS$44,600S$75,000S$119,6007.97%
SC — 2nd propertyS$44,600S$300,000S$344,60022.97%
SC — 3rd propertyS$44,600S$450,000S$494,60032.97%
PR — 2nd propertyS$44,600S$450,000S$494,60032.97%
Foreigner — anyS$44,600S$900,000S$944,60062.97%

How This ABSD Calculator Works — Profile Selection, Joint Purchase Rate & Remission Eligibility

Step 1 — Select Buyer Profile and Property Count

Choose your citizenship or residency status (SC, PR, Foreigner, or Entity) and the number of residential properties you currently own. ABSD is triggered at the point of purchase — any property you own at the moment of signing the OTP or SPA counts toward your property tally. Properties sold but not yet fully transferred do not reduce your count until the legal title is transferred.

Step 2 — Joint Purchase: Highest Rate Applies

For joint purchases (e.g., husband and wife, siblings, friends), ABSD is assessed at the highest rate applicable to any individual buyer on the title. If a Singapore Citizen buying their first property (0% ABSD) purchases jointly with a Foreigner (60% ABSD), the combined purchase attracts 60% ABSD on the full price. This rule catches many buyers off guard — always check all co-buyers’ profiles before committing.

Step 3 — ABSD Remission Check for Married Couples

If at least one spouse is a Singapore Citizen and the couple is buying their first jointly-owned matrimonial home, they may qualify for ABSD remission — ABSD is paid upfront and refunded by IRAS after they sell all existing residential properties within 6 months (resale/completed property) or 3 years (new launch/BTO under construction). The remission check is shown automatically for qualifying joint purchases.

3 Real Singapore ABSD Examples — SC Upgrading, PR First Home & Foreigner Luxury Condo

SC Upgrading HDB to Condo

BuyerSC, owns 1 HDB
Purchase priceS$1,800,000
ABSD rate20% (2nd)
BSDS$59,600
ABSDS$360,000
Total stamp dutyS$419,600

PR Buying First Singapore Home

BuyerPR, no property
Purchase priceS$1,000,000
ABSD rate5% (1st)
BSDS$24,600
ABSDS$50,000
Total stamp dutyS$74,600

Foreigner Buying CCR Condo

BuyerForeigner
Purchase priceS$3,000,000
ABSD rate60%
BSDS$119,600
ABSDS$1,800,000
Total stamp dutyS$1,919,600

3 Expert ABSD Tips — Decoupling, ABSD Remission Timeline & Non-Residential to Avoid ABSD

1

Decoupling — Transferring Share to Reduce ABSD on Second Property

Decoupling is a strategy where one spouse transfers their ownership share in a jointly-owned property to the other spouse, leaving one spouse with 0 properties and the other with 1. The spouse with 0 properties can then purchase a second property as a “first-time buyer” and pay 0% ABSD instead of 20%. Example: Husband and Wife jointly own a condo. Wife transfers her share to Husband (Husband pays BSD on the market value of Wife’s share). Now: Husband owns 1 property; Wife owns 0. Wife buys a second condo: 0% ABSD. The cost of decoupling: BSD on the half-share transfer + legal fees (~S$3,000–S$6,000). Compare the decoupling cost to the 20% ABSD saving to determine if it is worthwhile — for a S$1.5M second property, ABSD saving = S$300,000 vs decoupling cost of perhaps S$15,000–S$25,000. Almost always worth it for high-value properties. Use our Decoupling Cost Calculator for the exact numbers.

2

ABSD Remission: The 6-Month Window SC Married Couples Must Not Miss

SC married couples who pay ABSD because one or both spouses already own a property can claim a full ABSD refund if they sell all their existing residential properties within 6 months after the completion date of the new purchase (for completed/resale properties) or within 3 years after the date of purchase (for uncompleted new launch or BTO). This remission is only for the couple’s first jointly-owned matrimonial home. Application process: after completing the disposal, apply for ABSD remission via IRAS within 6 months of disposal using Form ABSD-1. IRAS will refund the full ABSD paid — but you must have paid it upfront. For a couple buying a S$2M condo where one spouse already owns a flat: ABSD = S$400,000 (20%) paid upfront, then refunded after selling the existing flat within 6 months. The refund timeline is typically 2–3 months after application. Note: the couple must be legally married at the time of purchase for remission to apply.

3

Buy Commercial Instead: No ABSD on Non-Residential Property

ABSD only applies to residential properties. Commercial properties (shophouses, offices, retail units, industrial units) carry only BSD (maximum 4%) with absolutely no ABSD — regardless of the buyer’s citizenship status, residency, or number of properties owned. For a SC who already owns two residential properties and faces 30% ABSD on a third: comparing a S$1.5M residential condo (BSD S$44,600 + ABSD S$450,000 = S$494,600 total stamp duty) against a S$1.5M commercial shophouse (BSD S$44,600, zero ABSD): the commercial option saves S$450,000 in stamp duty. Singapore shophouses in prime locations (Chinatown, Little India, Boat Quay) have delivered strong historical appreciation. Industrial units (B1/B2) in the Jurong, Paya Lebar, or Kallang Sector also generate rental yields of 4–6% p.a. with no ABSD consideration — making them compelling investment alternatives for repeat property buyers priced out of residential ABSD.

16 FAQs — ABSD Singapore 2026, Rates, Joint Purchase, Remission & Avoidance Strategies

What is ABSD and why was it introduced?+
Additional Buyer’s Stamp Duty (ABSD) is a stamp duty surcharge applied on top of Buyer’s Stamp Duty (BSD) on residential property purchases in Singapore. It was first introduced in December 2011 as a cooling measure to moderate the property market and prevent speculative demand, particularly from foreigners and investors. ABSD has been revised upward multiple times: December 2011, January 2013, July 2018, December 2021, and most recently April 2023 — when the foreigner rate was raised to 60% (from 30%), the SC second-property rate to 20% (from 17%), and the PR first-property rate to 5% (from 0% which applied prior to 2011 increases). ABSD is intended to prioritise housing access for first-time SC buyers while discouraging speculative investment and foreign demand.
Do Singapore Citizens pay ABSD on their first property?+
No. Singapore Citizens pay 0% ABSD on their first residential property. Only BSD applies. This makes Singapore Citizens uniquely advantaged among all buyer categories — first-time SC homebuyers pay only BSD (starting at 1% on the first S$180,000). The 0% ABSD for SC first-home buyers has been maintained through all rounds of ABSD increases, including the April 2023 revision. However, from the second residential property onwards, SC buyers pay 20% ABSD (second property) and 30% ABSD (third and subsequent properties).
How much ABSD do Permanent Residents pay?+
Permanent Residents (PRs) face ABSD on all residential property purchases: 5% ABSD on their first property, 30% on their second property, and 35% on third and subsequent properties. The 5% ABSD on the first property is a key difference from SCs (who pay 0%). On a S$600,000 HDB resale flat: a SC buys at BSD only (S$10,200); a PR buys at BSD + 5% ABSD = S$10,200 + S$30,000 = S$40,200. This is one reason many PRs choose to take up Singapore Citizenship before purchasing property — the 5% saving on a first property and the ability to purchase HDB (PRs cannot buy new HDB flats directly) are significant financial incentives to convert PR status.
What is the ABSD rate for foreigners in 2026?+
Foreigners (non-SC, non-PR) pay 60% ABSD on any residential property purchase in Singapore. This flat rate applies regardless of how many properties the foreigner owns globally or in Singapore — the first property also attracts 60%. On a S$2M condo: ABSD = S$1,200,000 (60%). Total stamp duty (BSD + ABSD) = S$1,269,600 on a S$2M purchase — effectively paying 63.5% more than the property’s price. This rate was raised from 30% to 60% in April 2023. Exception: Citizens of USA, Switzerland, Iceland, Liechtenstein, and Norway receive ABSD treatment equivalent to Singapore Citizens under the respective Free Trade Agreements (FTA) that Singapore has ratified — meaning they pay 0% ABSD on their first property. Verify FTA eligibility status directly with IRAS.
How is ABSD calculated for a joint purchase?+
For joint purchases, ABSD is assessed at the highest rate applicable to any individual buyer on the title. Example 1: SC (first property, 0% ABSD) + SC (first property, 0% ABSD) = 0% ABSD on the joint purchase. Example 2: SC (no property, 0% ABSD) + PR (no property, 5% ABSD) = 5% ABSD on the full purchase price — the PR’s rate applies. Example 3: SC (no property, 0%) + Foreigner (60%) = 60% ABSD on the full purchase price. Example 4: SC (no property, 0%) + SC (owns 1, 20% ABSD) = 20% ABSD on the full price. The highest individual rate “infects” the entire purchase. This is why couples and co-buyers must carefully assess all parties’ profiles before deciding to be named jointly on the title.
What is the ABSD remission for married couples and how do I apply?+
SC married couples buying their first jointly-owned matrimonial home may apply for ABSD remission if they subsequently sell all existing residential properties. Conditions: (1) At least one spouse must be a Singapore Citizen; (2) Both spouses must be named on the title of the new property; (3) The couple must be legally married at the time of purchase; (4) This must be the first property purchased together as a couple (not individually); (5) They must dispose of all other residential properties within 6 months of the purchase completion date (for completed property) or within 3 years of the purchase date (for uncompleted property). After disposal: apply to IRAS via the ABSD Remission e-Application within 6 months. ABSD is not upfront-waived — it must be paid first, then refunded. Refund typically takes 4–6 weeks after approval.
Does ABSD apply to HDB flats?+
Yes. ABSD applies to all residential property purchases — including HDB flat purchases. However, for the vast majority of first-time SC buyers purchasing an HDB BTO or resale flat, the ABSD rate is 0% (no ABSD). PRs buying their first HDB resale flat (PRs cannot buy new HDB BTO directly) pay 5% ABSD. SCs who already own a property and purchase an HDB flat as a second property pay 20% ABSD — but this scenario is relatively uncommon because HDB rules generally require flat owners to sell their private property within 6 months of taking ownership of an HDB flat (for resale flat purchases) or at HDB’s stipulated timeline for subsidised BTO purchases.
When does ABSD count my property ownership?+
ABSD counts residential properties owned at the date of signing the OTP (Option to Purchase) or SPA (Sale and Purchase Agreement) — whichever is the instrument that triggers the stamp duty obligation. Key timing considerations: (1) A property sold but where legal transfer (completion) has not yet occurred is still counted in your property tally for ABSD purposes; (2) A property where you have only granted an OTP to a buyer (but the buyer hasn’t exercised it) is still counted as yours; (3) A property where the OTP has been exercised but completion hasn’t occurred: counted as sold only when the legal title has transferred. Practical implication: SC upgraders who intend to use ABSD remission must carefully time their purchase and sale to ensure the sale completes within 6 months of purchase completion.
Do FTA (Free Trade Agreement) nationals get a lower ABSD rate?+
Yes. Citizens of United States, Switzerland, Iceland, Liechtenstein, and Norway are treated as Singapore Citizens for ABSD purposes under their respective Free Trade Agreements with Singapore. This means: (1) First property: 0% ABSD — same as SC; (2) Second property: 20% ABSD — same as SC; (3) Third and subsequent: 30% ABSD — same as SC. This is a significant benefit for these nationals compared to other foreigners who pay 60% flat. EU nationals (other than the FTA countries) and most Asian nationalities pay 60% ABSD. The FTA rate is based on citizenship — not residency — so an American holding only US citizenship pays 0% on their first Singapore property.
Is ABSD refundable if the property purchase is cancelled?+
Yes, ABSD is generally refundable if the purchase is genuinely aborted and the SPA is rescinded, subject to the same conditions as BSD refunds. Apply to IRAS via e-Stamping within the specified timeframe after cancellation. IRAS may deduct a small administrative fee. Additionally, ABSD is specifically remittable (as opposed to refundable) for licensed housing developers who pay ABSD on land purchases and remit it upon completing and selling a percentage of units within the required timeline. For individual buyers: ABSD refund follows the same process as BSD refund — genuine rescission, no sham transactions, timely IRAS application. If a sale falls through due to buyer’s financing failure (bank loan rejection), ABSD paid during the aborted attempt can be refunded.
Can I avoid ABSD by purchasing property under my company?+
No — this strategy has been specifically closed by IRAS. Entities (including Singapore-incorporated companies, LLPs, and associations) pay 65% ABSD on any residential property purchase — higher than the foreigner rate of 60%. This rate applies regardless of the entity’s shareholders’ citizenship or residency status. Companies also face the Additional Conveyance Duty (ACD) regime when transferring shares in residential property-holding entities. The 65% entity rate was specifically designed to prevent individuals from structuring property purchases through companies to avoid personal ABSD. Additionally, companies purchasing residential property for own-occupation face further restrictions under HDB rules. Commercial property (no ABSD) remains the viable alternative for entity buyers.
How does ABSD work for an SC buying a BTO while already owning a condo?+
Purchasing a BTO while owning a private property creates ABSD liability. If a SC owns a private condo and then books a BTO flat: the BTO counts as the 2nd residential property for ABSD purposes, triggering 20% ABSD on the BTO flat price. However, HDB has rules that typically require buyers of subsidised BTO flats to dispose of private residential property. The interaction of ABSD, HDB eligibility rules, and MOP requirements creates a complex matrix. In practice, many SC owners of private property who want an HDB flat take the following path: sell private property → then buy HDB (as first-time HDB buyer, 0% ABSD). The reverse order (buy HDB first, sell private later) is typically not possible under HDB rules for most subsidised schemes. Consult an HDB branch or property lawyer for your specific situation.
Does getting Singapore PR reduce my ABSD as a foreigner?+
Yes, significantly. As a foreigner, any residential property purchase attracts 60% ABSD. Upon becoming a Singapore PR: your first property purchase changes to 5% ABSD (from 60%). On a S$1M property: foreigner ABSD = S$600,000; PR first-property ABSD = S$50,000 — a saving of S$550,000. For expats who plan to stay in Singapore long-term, applying for PR before purchasing a residential property can save hundreds of thousands in ABSD. The PR application process typically takes 6–12 months (longer in some cases). The ABSD rate at the time of purchase (i.e., at OTP/SPA signing) determines which rate applies — not when you first applied for PR. If you receive PR grant between OTP granting and exercising: the PR rate applies if you are PR at the date you exercise the OTP.
What counts as a “residential property” for ABSD property count purposes?+
For ABSD counting purposes, residential properties include: HDB flats (owned or being purchased), private condominiums, executive condominiums (EC) after MOP, landed properties (terrace, semi-detached, bungalow), private apartments, and any other residential property in Singapore (including under construction). Properties NOT counted: commercial properties (shophouses, offices, retail, industrial), overseas properties (properties outside Singapore are not counted), properties under a lease that has expired, and HDB flats purchased under certain elderly lease schemes where ownership transfers back to HDB. Properties owned as a beneficiary of a trust may or may not count depending on the nature of the beneficial interest — consult IRAS or a property tax lawyer for trust-related property holdings.
Can I use CPF to pay ABSD?+
Yes, CPF OA savings can be used to pay ABSD on residential properties, subject to CPF withdrawal limits. However, for high ABSD amounts (e.g., 20% on S$2M = S$400,000), many buyers do not have sufficient CPF OA to cover the full ABSD, requiring partial or full cash payment. CPF withdrawal for ABSD follows the same rules as for BSD: available OA balance after accounting for housing withdrawal limits and the Basic Retirement Sum (BRS) preserved amount. For large ABSD payments, buyers should plan their CPF OA balance, cash reserves, and bridging loan arrangements well in advance of the 14-day payment deadline. ABSD cannot be financed through a bank mortgage — it must be paid via CPF OA or cash within the 14-day window.
Are there any ABSD exemptions beyond the SC first home and married couple remission?+
Formal ABSD exemptions are narrow: (1) SC first residential property: 0% ABSD. (2) FTA nationals (US, Switzerland, Iceland, Liechtenstein, Norway): treated as SC for ABSD. (3) SC married couple first matrimonial home remission: ABSD remitted after disposing existing properties within 6 months/3 years. (4) Licensed housing developers: ABSD of 35% + 5% applies, with the 35% remittable upon completing and selling all units within 3–5 years. (5) SC purchasing under specific HDB schemes may have different treatment — confirm with HDB. There is no general exemption for first-time buyers who happen to be PR or foreign nationals, for single parents, or for buyers of affordable housing priced below any threshold (unlike some other countries). IRAS publishes the full list of ABSD remissions and exemptions at iras.gov.sg.

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Legal Disclaimer & Editorial Transparency. ABSD rates effective 27 April 2023: SC — 0% (1st), 20% (2nd), 30% (3rd+); PR — 5% (1st), 30% (2nd), 35% (3rd+); Foreigner — 60% (any); Entity/Trust — 65% (any). FTA nationals (US, Switzerland, Iceland, Liechtenstein, Norway) treated as SC for ABSD. ABSD remission for SC married couple’s first matrimonial home: dispose existing property within 6 months (completed) or 3 years (uncompleted); apply via IRAS. Property count: all Singapore residential properties owned at OTP/SPA signing date. ABSD assessed on higher of purchase price or market value. Pay within 14 days via IRAS e-Stamping. Not all scenarios covered — verify at iras.gov.sg/ABSD. Not legal or financial advice. Operated by MAFHH INTERNATIONAL LTD.