ABSD Remission Calculator Singapore 2026
SC Married Couple — ABSD Refund, 6-Month / 3-Year Deadline & SSD Conflict Check
Calculate the full ABSD remission plan for Singapore Citizen married couples buying their first jointly-owned matrimonial home. See the exact ABSD paid upfront, the disposal deadline (6 months for completed properties, 3 years for new launches), whether any SSD applies on the property you must sell, the net benefit after all costs, and the step-by-step IRAS application process. Includes eligibility check and cash-flow bridge planning.
For completed/resale properties: you must sell ALL existing residential properties within 6 months from the completion date (date of legal transfer/key collection). For uncompleted new launches or BTO: within 3 years from the date of purchase (OTP exercise/SPA signing).
For resale/completed: enter the completion date (when you collect keys and title transfers). For new launch: enter the OTP exercise date. The deadline is calculated from this date.
Remission only applies for the couple’s first jointly-owned residential property. If you have previously bought a property together (even if already sold), this remission does not apply again.
Enter the expected selling price of your existing property to calculate whether SSD applies on the sale (if the property is still within the 3-year SSD window). SSD reduces your net benefit from the ABSD remission.
Enter both spouses’ profiles, new property price, and property type to check eligibility, see ABSD upfront payment, disposal deadline, SSD conflict warning if applicable, net benefit, and step-by-step IRAS application timeline.
ABSD Remission Singapore 2026 — Who Qualifies, How to Apply & The 6-Month vs 3-Year Deadline
The ABSD Remission for Married Couples allows Singapore Citizen (SC) married couples buying their first jointly-owned matrimonial home to get a full refund of the ABSD paid — provided they sell all existing residential properties within the stipulated deadline. This is not a waiver: ABSD must be paid upfront at purchase, and the refund is processed by IRAS after the couple provides evidence of disposal. On a S$1.5M joint purchase where one spouse already owns an HDB flat, the ABSD paid upfront is S$300,000 (20%) — creating a significant cash-flow requirement at purchase that is later recovered. The remission is one of the most valuable property finance mechanisms in Singapore but is frequently misunderstood in terms of eligibility, deadline calculation, and interaction with SSD on the property being sold.
ABSD Remission Eligibility Conditions — All Four Must Be Met
| # | Condition | Details |
|---|---|---|
| 1 | At least one spouse is SC | One or both spouses must be Singapore Citizens. PR + PR couples do not qualify. SC + foreigner: foreigner ABSD at 60% applies on purchase, not remittable. |
| 2 | Legally married at time of purchase | Couple must be legally married when they sign the OTP or SPA. Couples who marry after buying do not qualify retroactively. |
| 3 | First jointly-owned residential property | Must be the couple’s first property purchased TOGETHER. Individual past purchases do not disqualify; joint past purchase does. |
| 4 | Both spouses on the title | Both must be named as purchasers on the OTP/SPA and on the property title. One spouse purchasing alone does not qualify — must be joint ownership. |
Disposal Deadlines for ABSD Remission
| New Property Type | Disposal Deadline | Starting Point |
|---|---|---|
| Completed / Resale | 6 months | From the completion date of the new property (date of legal transfer / key collection) |
| Uncompleted / New Launch / BTO | 3 years | From the date of purchase (OTP exercise / SPA signing date) |
How This ABSD Remission Calculator Works — Eligibility, Deadline & Net Benefit
Step 1 — Eligibility Check
The calculator verifies all four ABSD remission eligibility conditions automatically. If any condition is not met — couple not married, no SC spouse, property already jointly owned before, or no ABSD trigger (both buying their first property) — an ineligibility banner is shown with the specific reason. Only couples who meet all four conditions can proceed to the remission calculation.
Step 2 — ABSD Upfront and Refund Amount
Based on the highest ABSD rate among both spouses (joint purchase rule), the calculator shows the exact ABSD to be paid upfront and the same amount refundable after meeting the disposal condition. The BSD is shown separately (BSD is not refunded — only ABSD is remitted).
Step 3 — SSD Conflict Check on Existing Property
Enter your existing property’s purchase date and expected sale price to check whether SSD applies. If you must sell your existing property within 6 months of your new purchase completion, and you purchased that existing property within the last 3 years, SSD will apply on that sale — reducing your net benefit from the ABSD remission. The net benefit panel shows ABSD refund minus any SSD cost.
3 Real Singapore ABSD Remission Examples — HDB Seller to Condo, SC+PR Couple & New Launch Strategy
SC Couple, HDB to Condo S$1.5M
SC + PR Couple, Condo S$2M
New Launch — 3-Year Window
3 Expert ABSD Remission Tips — Cash Bridge Planning, HDB MOP & Remission vs Decoupling
Plan the Cash Bridge: ABSD Paid First, Refunded Months Later
The ABSD remission is not a waiver — it is a pay-now, recover-later mechanism. On a S$1.5M joint condo purchase with 20% ABSD, you must pay S$300,000 in ABSD within 14 days of signing the OTP. You then sell your existing property within 6 months of completion, apply to IRAS via Form ABSD-1, and receive the S$300,000 refund approximately 4–8 weeks after IRAS approval. The total cash bridge period can be 8–10 months. During this period, S$300,000 of your capital is “locked” with IRAS. Most couples fund this ABSD using: (a) CPF OA from the new condo purchase (the ABSD is applied from the OA at closing), (b) cash savings, or (c) a bridging loan from the bank (which is typically arranged alongside the main mortgage). If using a bank bridging loan for the ABSD amount, factor the interest cost into your net remission benefit.
HDB MOP Must Be Fulfilled Before You Can Sell Under the 6-Month Deadline
For SC couples where one or both spouses own an HDB flat, the ABSD remission’s 6-month disposal deadline assumes the HDB can be sold. However, HDB BTO flats have a 5-year Minimum Occupation Period (MOP) during which they cannot be sold in the open market. If the HDB MOP has not been fulfilled at the time the couple buys their joint condo, they cannot sell the HDB within 6 months to meet the remission deadline. Solution: buy an uncompleted new launch (not resale condo) instead of a completed resale. New launch purchases have a 3-year deadline — which gives significantly more time for the HDB MOP to be satisfied and the flat to be listed and sold. Many SC couples strategically choose new launch condos precisely to benefit from the 3-year ABSD remission window rather than the tight 6-month completed property window.
Remission vs Decoupling — Choosing the Right Strategy for Your Situation
SC couples who already own a property and want to purchase a second have two main strategies: ABSD Remission (pay ABSD upfront, sell existing property within 6 months or 3 years, recover ABSD) vs Decoupling (transfer one spouse’s share to the other, then the other buys a second property as “first-time buyer” with 0% ABSD). ABSD Remission is better when: the couple genuinely intends to sell the existing property; the new property is a new launch (3-year window); the existing property is SSD-free; and the couple has sufficient cash or CPF to bridge the ABSD upfront. Decoupling is better when: the couple wants to keep the existing property (e.g., as a rental investment); the BSD on the half-share transfer is less than the ABSD on the second property; and the couple has liquid funds. Use our Decoupling Cost Calculator to compare both strategies side by side for your specific property values.
