Additional Buyer's Stamp Duty (ABSD) in Singapore: 2026 Guide
ABSD is the single largest tax most buyers pay on a Singapore home — up to 60% for foreigners. Here are the current rates, who pays what, how it's calculated, and the few ways to legally reduce it.
Last reviewed: July 2026 · Rates unchanged since 27 April 2023
→ Calculate your ABSD and full P&L Free tool — stamp duties, rental yield and net profit in one place.What is ABSD?
Additional Buyer's Stamp Duty is a tax charged on top of the standard Buyer's Stamp Duty (BSD) when you buy residential property in Singapore. Introduced in 2011 as a market cooling measure, it's designed to moderate demand from people who already own homes, from foreigners, and from companies and trusts — keeping housing more accessible to Singaporean families.
The rate you pay depends on two things: your residency profile (Singapore Citizen, Permanent Resident, foreigner or entity) and how many residential properties you already own at the time of purchase. ABSD is charged on the higher of the purchase price or the market value — so if you buy at $1.5M but IRAS values the property at $1.6M, ABSD is calculated on $1.6M.
ABSD rates in 2026
These are the current rates, in force since 27 April 2023. Budget 2026 announced no changes to them.
| Buyer profile | 1st property | 2nd property | 3rd & subsequent |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| Permanent Resident (PR) | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity (company / trust) | 65% | 65% | 65% |
Foreigners pay a flat 60% on any residential purchase — first or fifth. Entities pay 65%, and licensed housing developers face an additional non-remittable charge. For a joint purchase, the highest applicable rate among all buyers applies — so a citizen buying with a foreigner is charged at the foreigner rate unless an exemption applies.
How ABSD is calculated
ABSD is simply the applicable rate multiplied by the higher of price or market value. It's paid on top of BSD, which itself rises from 1% to 6% across the residential price tiers. A few worked examples:
Note that BSD, legal fees and — if you're financing — the interest cost all sit on top of this. That's why the sticker price rarely tells you the real cost of a purchase.
→ See your total upfront cost Enter your price and profile — the calculator adds BSD, ABSD and fees automatically.Buying a second property: sequencing and the married-couple remission
For upgraders, ABSD on a second property (20% for citizens) can be the deciding factor between buying first or selling first. The key relief to know:
A married couple with at least one Singapore Citizen spouse, buying a second residential property jointly, can apply for a refund of the ABSD paid — provided they sell their first residential property within six months of the purchase (for a completed property), subject to IRAS's conditions. This is what lets many families buy their next home before they've sold their current one, then reclaim the ABSD once the sale completes.
The sequencing decision — sell first (avoid ABSD outlay, but risk being without a home) versus buy first (secure the new home, front the ABSD, reclaim later) — depends on your cash position and timeline. The remission window is strict, so the timing matters.
Senior Singapore Citizens who sell a higher-value private home and right-size to a lower-value one may also qualify for an ABSD refund under specific conditions. Because remission rules are detailed and change, always confirm eligibility on the IRAS website before relying on a refund.
FTA exemptions: who is treated as a Singapore Citizen
Under Singapore's Free Trade Agreements, certain foreign nationals receive the same stamp duty treatment as Singapore Citizens — meaning 0% ABSD on a first residential property rather than 60%:
Nationals of the United States (under the US–Singapore FTA), and nationals and Permanent Residents of Iceland, Liechtenstein, Norway and Switzerland (under the EFTA–Singapore FTA). Eligibility must be declared and documented when the transaction is stamped.
When and how ABSD is paid
ABSD is assessed when you sign the Option to Purchase or the Sale and Purchase Agreement — not on completion. It must be paid within 14 days if the document is signed in Singapore, or 30 days if signed overseas. Payment is made to IRAS, and eligibility for any remission or exemption is declared at stamping.
Frequently asked questions
How much is ABSD for a second property in Singapore?
A Singapore Citizen pays 20% ABSD on a second residential property and 30% on a third or subsequent one. A Permanent Resident pays 30% on the second and 35% on the third and subsequent. Foreigners pay 60% on any purchase, and entities 65%.
Do foreigners pay ABSD on their first Singapore property?
Yes. The 60% foreigner rate applies to any residential purchase regardless of how many properties you own — unless you are a national covered by an FTA exemption (US, Iceland, Liechtenstein, Norway or Switzerland), in which case you're treated as a Singapore Citizen.
Is ABSD calculated on the purchase price or the valuation?
On whichever is higher. If the price is $1.5M but IRAS values the property at $1.6M, ABSD is charged on $1.6M.
Can I get my ABSD refunded?
In limited cases. The most common is a married couple with at least one Singapore Citizen buying a second home and selling their first within six months of the purchase, subject to conditions. Confirm eligibility with IRAS before relying on a refund.
When do I have to pay ABSD?
Within 14 days of signing the document in Singapore, or 30 days if it's signed overseas. It's assessed at the Option to Purchase / Sale and Purchase Agreement stage, not at completion.
Have ABSD rates changed for 2026?
No. The current rates have been in force since 27 April 2023, and Budget 2026 announced no changes. Always verify the latest figures on the IRAS website before a transaction.