新加坡额外买家印花税计算器
按公民、永久居民、外籍人士、公司、信托或住房发展商身份，以及购入后将拥有的住宅套数，估算2023年4月27日起的额外买家印花税。
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.
额外买家印花税估算
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.
关于这个新加坡额外买家印花税计算器
Additional Buyer’s Stamp Duty (ABSD) is a cooling measure on residential property. Unlike BSD’s progressive bands, ABSD is a flat percentage of the higher of purchase price or market value. The rate depends on who you are on the date of purchase and how many residential properties you will then own.
From 27 April 2023 (still current as of 2026): Singapore citizens pay 0% on a first home, 20% on a second and 30% on a third or later. PRs pay 5% / 30% / 35%. Foreigners pay 60% on any residential property. Entities and most trustees pay 65%. Housing developers pay 35% + 5% (the 5% is not remittable).
Worked example: a citizen buying a second home at $1 million pays $200,000 ABSD plus $24,600 BSD. A foreigner on the same purchase pays $600,000 ABSD. Joint purchases take the highest buyer’s rate, not an average.
Certain FTA nationals may stamp as citizens if IRAS grants the remission. Living-trust transfers generally start at the entity rate. Always confirm the property count — inherited shares and overseas homes can still count.
This page does not replace e-Stamping. Rates can change. Not legal or tax advice.
如何使用
- Enter dutiable value.
- Select the buyer profile that IRAS will apply (the highest if joint).
- Set how many residential properties you will own after completion, including this one.
- Read the rate and dollar ABSD. Add BSD from the BSD calculator.
关键术语与概念
Property count includes partial and joint interests in Singapore residential property.
Profile is citizenship or entity status on the purchase date, not completion date.
Developer ABSD of 35% may be remitted if housing-development conditions are met; 5% stays payable.
ABSD (Trust) generally follows the entity rate unless a remission applies.
常见用途
- A citizen upgrading while keeping the first flat.
- A PR buying a first private condo (5% ABSD).
- Comparing foreigner 60% versus waiting for citizenship.
- A company buying an investment apartment (65%).
示例
Example 1 — SC, 2nd property, $1,000,000. 20% = $200,000.
Example 2 — SPR, 1st property, $1,000,000. 5% = $50,000.
Example 3 — Foreigner, any, $2,000,000. 60% = $1,200,000.
Example 4 — Developer, $2,000,000. 40% = $800,000, of which $100,000 is the non-remittable 5%.
重要说明
Not tax advice. Trusts, gifts, divorces and FTA remissions are IRAS decisions.
Rates can change. Table verified 30 Sep 2026 against the 27 Apr 2023 schedule.
HDB eligibility is separate from ABSD.
常见问题
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.