Buying Guide
ABSD Guide: Rates by Citizenship and Property Count (2026)
Additional Buyer's Stamp Duty is the single largest cost most buyers underestimate, because it scales sharply with both citizenship and the number of properties already owned. Getting the rate wrong by one tier can mean a six-figure miscalculation.
Current ABSD rates (effective 27 April 2023)
| Buyer profile | 1st property | 2nd property | 3rd+ property |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity (company) | 65% | 65% | 65% |
Nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland, and US Nationals, receive Singapore Citizen treatment under relevant trade agreements.
ABSD is calculated on the higher of the purchase price or the property's market value, and is payable on top of the standard Buyer's Stamp Duty every buyer pays regardless of citizenship. Both duties must be paid within 14 days after the date the contract or agreement is signed (30 days if it is signed overseas).
Calculate your total ABSD plus BSD for a specific purchase with PropLeh's Purchase Calculator.
Joint purchases by married couples
When buyers with different profiles purchase together, IRAS applies the highest applicable rate to the whole property value. There is no separate "couple rate". Each buyer's rate is read from the table above using the number of properties that buyer would own after the purchase (a share in a property counts as one property). A few examples, using IRAS's rates from 27 April 2023:
| Couple | Properties owned before | ABSD on the new purchase |
|---|---|---|
| SC + SC | One of them owns 1 property | 20% |
| SC + PR | SC owns 1, PR owns 0 | 20% |
| SC + PR | PR owns 1, SC owns 0 | 30% |
| SC + foreigner | Either owns 1 | 60% |
Examples only. Always check your own combination in IRAS's "ABSD Rates and Remission for Married Couples" tables, because the count includes properties owned wholly, partly or jointly with others. Residential property located outside Singapore is not counted.
A married couple with at least one Singapore Citizen who jointly buy a home when neither spouse owns any residential property can have the ABSD fully remitted. This is separate from the second-property refund described below.
The married-couple remission: buy first, sell second
A married couple with at least one Singapore Citizen spouse can apply for a refund of ABSD paid on their second property, if they sell their first property within 6 months after the purchase date of the new property (for a completed property), or after its Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC) issue date, whichever is earlier (if it was uncompleted at purchase).
IRAS lists several other conditions: neither spouse owned more than one residential property at the purchase date, the couple stays married and ownership of the second property does not change at the time the first is sold, they have not bought any other residential property since, and the refund application is made within 6 months after the sale of the first property.
IRAS states that all conditions must be met and that an extension of the 6-month timeline will not be granted. A couple who miss the window have paid full ABSD on the second property with no way to recover it, which is why this deadline matters more than almost any other date in an upgrading plan.
In practice, the safer sequence for most upgraders is securing a buyer for the first property before committing to the second purchase, rather than relying on the 6-month remission window as a backstop. We cover this deadline in detail in our ABSD remission 6-month clock guide.
Check how fast you could realistically sell your current flat with PropLeh's HDB Sale Proceeds Calculator.
Worked example
A married Singapore Citizen couple owns one condo and buys a second, completed property for $1.8 million while still holding the first. The second property is their second residential property, so they pay ABSD upfront at 20%: $360,000, on top of BSD.
If they sell their first property within 6 months after the purchase date of the new property and meet IRAS's other conditions, they can have that $360,000 refunded. If they sell in month 7, the refund is not available and the full amount is forfeited.
FAQ
Does ABSD apply to HDB flats?
Yes, IRAS applies the same profile-based rates to HDB flats, for example a PR buying a first HDB flat pays 5%. One exception: when a couple upgrades from one HDB flat to another, HDB requires them to dispose of the existing flat within 6 months, so IRAS gives the ABSD remission upfront and no ABSD is payable when buying the new HDB flat.
Is ABSD refundable if I was buying to replace my only home?
Only under the specific married-couple remission scheme described above, and only within its 6-month deadline. There's no general refund for buyers who simply intend to sell their only other property eventually.
Does the property count include overseas property I own?
No. IRAS excludes all residential properties located outside Singapore from the count. A partial or joint interest in a Singapore residential property does count as one property.
Can a single buyer get the married-couple remission?
No. The remission and refund are specifically for married couples where at least one spouse is a Singapore Citizen: either full remission on a first home bought when neither spouse owns property, or a refund on the second property if the first is sold in time.
Related guides
- ABSD Remission 6-Month Deadline: What Upgraders Miss
- ABSD Refund for Single Seniors Aged 55+
- Buyer's Stamp Duty (BSD) Singapore: Rates & Calculation
Figures current as of October 2026, based on rates effective 27 April 2023. ABSD rates and remission conditions have changed multiple times historically; always verify against the live IRAS page before relying on them.
Working out exactly how much ABSD applies to your specific purchase? Use PropLeh's Purchase Calculator, or message us on WhatsApp before you commit to an Option to Purchase.