ABSD Calculator Singapore
Estimate Additional Buyer’s Stamp Duty from 27 April 2023 by buyer profile — Singapore citizen, PR, foreigner, entity, trustee or housing developer — and how many residential properties you will own after the purchase.
ABSD uses the same dutiable value as BSD: the higher of price and market value.
For joint purchases IRAS applies the highest rate among the buyers. Choose that profile. FTA nationals who qualify as citizens must still stamp as IRAS directs.
Count homes you will own wholly, partly or jointly, including this one. Partial interests usually still count as a property for ABSD.
ABSD estimate
ABSD is a flat percentage, rounded down to the nearest dollar. Trusts, companies and mixed-nationality couples are fact-specific. Confirm with IRAS; this is not tax advice.
In-depth guide
Additional Buyer's Stamp Duty (ABSD): rates by buyer, remissions and refunds
Who pays ABSD and how much — Singapore Citizens, PRs, foreigners and entities — how the property count works, the married-couple remission and refund, and how ABSD stacks with BSD.
Key figures at a glance
- Singapore Citizens
- 0% · 20% · 30%
- First · second · third and later residential property.
- Source: IRAS
- Permanent Residents
- 5% · 30% · 35%
- First · second · third and later residential property.
- Source: IRAS
- Entities and trustees
- 65%
- Housing developers 40% (35% remittable if they complete and sell on time).
- Source: IRAS
- Rates in force since
- 27 Apr 2023
- Unchanged through Budget 2026.
- Paid on
- The higher of price or market value, within 14 days
- In addition to Buyer's Stamp Duty.
Buying a second home as a married couple: the ABSD refund route
Married couples with at least one Singapore Citizen who buy a new home before selling the old one can claim back the ABSD if they sell in time.
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Step 1: Check the count and rate
Before you buyCount every residential property each buyer owns, in Singapore or overseas, including part-shares. Joint buyers pay the highest rate among them.
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Step 2: Pay ABSD upfront
Within 14 days of signingThe second-property rate (20% for Singapore Citizens) is paid in full, together with BSD. Plan the cash: ABSD cannot be added to the loan, and if you use CPF you usually pay in cash first and claim reimbursement.
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Step 3: Sell the first home in time
Within 6 monthsSell the first property within 6 months of buying a completed home, or of the new home's TOP/CSC if it is under construction.
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Step 4: Apply for the refund
After sellingApply to IRAS within the stated window after the sale. The couple must still be married and both must be on the title of the new home.
What ABSD is for
ABSD is a cooling measure. It sits on top of Buyer's Stamp Duty and is meant to discourage buying more homes than you live in, and buying by foreigners and companies. Unlike BSD it is a flat percentage of the whole price (or market value, if higher).
| Buyer | 1st property | 2nd property | 3rd and later |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity or trustee | 65% | 65% | 65% |
How the property count works
- Count residential property only — HDB flats, ECs, condos, landed homes — in Singapore and overseas.
- Part-ownership counts as one. Owning 10% of your parents' flat makes your next purchase your second.
- Joint purchases pay the highest rate. If an SC with no property buys with a PR who owns one, the purchase is charged at the PR's second-property rate.
- Free-trade agreements. Nationals of the United States, and nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland, are treated like Singapore Citizens for ABSD.
Remissions and refunds for married couples
- First home, SC + PR couple. A married couple with at least one Singapore Citizen buying their first home together can get the PR's 5% remitted.
- Second home while upgrading. A married couple with at least one Singapore Citizen pays the second-property rate upfront, and can get it refunded if they sell the first home within 6 months (see the steps above).
Conditions change, so read IRAS's remission page before relying on either.
Worked examples
| Case | ABSD | BSD | Total stamp duty |
|---|---|---|---|
| SC, first home, $1,000,000 | $0 | $24,600 | $24,600 |
| SC, second home, $1,000,000 | $200,000 | $24,600 | $224,600 |
| PR, first home, $800,000 | $40,000 | $18,600 | $58,600 |
| Foreigner, $2,000,000 condo | $1,200,000 | $69,600 | $1,269,600 |
Tip: Decoupling — one spouse selling their share to the other so the first spouse can buy as a first-timer — is closely scrutinised. IRAS treats arrangements made mainly to avoid ABSD as tax avoidance, so get professional advice before considering it.
Common mistakes
- Forgetting overseas property. It counts.
- Assuming a small share doesn't count. Any share of a residential property counts.
- Missing the 6-month refund deadline. The refund is lost, and at 20% of the price it is usually the biggest number in the deal.
- Planning to pay ABSD from the loan. It is not part of the loan. Even if CPF can reimburse it, expect to pay the cash within 14 days.
Related tools
- BSD calculator — the base stamp duty every buyer pays.
- TDSR and MSR calculator — LTV drops to 45% on a second housing loan.
- Property true cost calculator — every upfront cost.
- Property tax calculator — non-owner-occupied rates for an investment home.
Frequently asked questions
What is the ABSD rate for Singapore citizens in 2026?
From 27 April 2023: 0% on the first residential property, 20% on the second, 30% on the third and subsequent. Budget 2026 did not change these rates.
Do foreigners always pay 60%?
The headline rate is 60% on any residential property. Some FTA nationals may be treated as citizens if IRAS grants remission. Confirm with IRAS.
Does a joint purchase average the rates?
No. IRAS applies the highest ABSD rate among the buyers.
Is ABSD charged on HDB flats?
Yes, when the buyer profile and property count attract ABSD. HDB eligibility rules are additional.
What do housing developers pay?
35% that may be remitted if development conditions are met, plus 5% that is not remittable (40% on stamping).
Does this include BSD?
No. BSD is a separate progressive duty. Add both for the stamp-duty cash needed at completion.
Are inherited properties counted?
Often yes. IRAS counts residential properties you own, including many inherited shares. Check the IRAS ABSD page.
Is this legal advice?
No. Use IRAS e-Stamping as the record. Rates can change.
Sources
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.