How much is ABSD for PR buying first property in Singapore?

Permanent Residents pay 5% ABSD on their first residential property in Singapore. For a $1.2M property, that is $60,000 in ABSD on top of the Buyer Stamp Duty (BSD) of $28,600 — totalling $88,600 in stamp duties.

Can I avoid ABSD as a PR in Singapore?

PRs cannot fully avoid ABSD on their first property — the 5% rate applies regardless. However, a PR married to a Singapore Citizen can have the SC spouse purchase the property in their name alone, which attracts 0% ABSD for the SC's first property. The PR spouse can still be listed on the mortgage. For second properties, the only legal way is to sell the existing property before purchasing the next one.

Is ABSD refundable in Singapore?

Yes, in specific cases. Singapore Citizens and PRs who buy a second property and sell their first within 6 months of purchasing the new one can apply for an ABSD refund. Married couples where one spouse is an SC may also qualify for remission. The refund must be applied for within 6 months of selling the existing property. Check IRAS for the full eligibility criteria.

When do I pay ABSD in Singapore?

ABSD must be paid within 14 days of signing the Sale & Purchase Agreement (S&P) for completed properties, or within 14 days of exercising the Option to Purchase (OTP). For new launch properties bought directly from developers, the stamp duty (BSD + ABSD) is typically payable within 14 days of signing the S&P Agreement.

What is the ABSD rate for foreigners in Singapore in 2026?

Foreigners pay 60% ABSD on any residential property purchase in Singapore, regardless of whether it is their first, second, or subsequent property. For a $2M property, that means $1,200,000 in ABSD alone, plus BSD of $54,600 — a total stamp duty bill of $1,254,600.

How is BSD (Buyer Stamp Duty) calculated in Singapore?

BSD is calculated on a progressive scale: 1% on the first $180,000, 2% on the next $180,000, 3% on the next $640,000, 4% on the next $500,000, 5% on the next $1,500,000, and 6% on any amount above $3,000,000. For example, a $1.5M property incurs BSD of $39,600.

Can married couples avoid ABSD in Singapore?

Yes — if both spouses are Singapore Citizens and one owns a property, the other spouse can buy the new property in their sole name at 0% ABSD (first property for that spouse). They can then sell the first property later. For SC-PR couples, putting the property under the SC spouse's name avoids the PR's 5% ABSD. Married SC couples may also apply for ABSD remission if they sell the first property within 6 months.

ABSD Calculator Singapore 2026: Rates, Examples & Calculator

What is ABSD?

ABSD (Additional Buyer Stamp Duty) is a tax on residential property purchases in Singapore. Singapore Citizens pay 0% ABSD on their first property, 20% on their second, and 30% on their third or more. Permanent Residents pay 5% on their first, 30% on their second, and 35% on third or more. Foreigners pay a flat 60% regardless of how many properties they own. Entities (companies, trusts) pay 65%.

ABSD was introduced in December 2011 to cool the property market and has been revised several times since. The current rates took effect on 27 April 2023 and remain in force in 2026. ABSD is calculated on the purchase price or market value of the property — whichever is higher — and is payable on top of the standard Buyer Stamp Duty (BSD).

For many buyers, ABSD represents the single largest upfront cost after the downpayment itself. A Permanent Resident buying a $1.5M first property pays $75,000 in ABSD alone. A foreigner buying the same property pays $900,000. Understanding your ABSD obligation is essential before you start viewing showflats.

ABSD Calculator

Enter your details below to instantly calculate your ABSD, BSD, and total stamp duty payable.

Stamp Duty Calculator

Buyer Profile

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Purchase Price —

ABSD Rate —

ABSD Amount —

BSD (Buyer Stamp Duty) —

Total Stamp Duty —

ABSD Rates in Singapore (2026)

The table below shows the current ABSD rates effective from 27 April 2023. These rates apply to all residential property purchases in Singapore.

Buyer Profile	1st Property	2nd Property	3rd+ Property
Singapore Citizen	0%	20%	30%
Permanent Resident	5%	30%	35%
Foreigner	60%	60%	60%
Entity (Company / Trust)	65%	65%	65%

Source: IRAS — Additional Buyer's Stamp Duty (ABSD). Rates as of April 2026.

Key points to remember:

ABSD is calculated on the purchase price or market value, whichever is higher.
Property count is based on residential properties you own at the time of purchase — not lifetime total.
Singapore Citizens buying their first residential property pay no ABSD at all.
The 60% foreigner rate (introduced April 2023) was a sharp increase from the previous 30% — designed to prioritise local buyers.

Historical ABSD Timeline (2011–2026)

ABSD has been tightened five times since it was first introduced in 2011. Understanding this trajectory helps buyers plan around future cooling measures — which have historically happened with 1–2 years of warning signals.

Dec 2011

ABSD introduced. SCs paid 0% on 1st–2nd property, 3% on 3rd+. PRs paid 0% on 1st, 3% on 2nd+. Foreigners paid a flat 10%. The move was a response to a decade-long property price rally (2005–2011) that saw private home prices rise over 80%.

Jan 2013

First major tightening. Rates roughly doubled across the board. SCs now paid 7% on 2nd and 10% on 3rd+. Foreigners moved to 15%. This was the 7th round of cooling measures and triggered a multi-year price decline in private property (2013–2017).

Jul 2018

First increase in 5 years. SCs moved to 12% on 2nd, 15% on 3rd+. PRs moved to 5% on 1st (new rate). Foreigners went from 15% to 20%. Entities now paid 25%. This was a response to the 2017–2018 price rebound.

Dec 2021

Pandemic-era tightening. SCs: 12%→17% (2nd), 15%→25% (3rd+). PRs: 15%→25% (2nd), 15%→30% (3rd+). Foreigners: 20%→30%. Entities: 25%→35%. Introduced to cool the COVID-era price surge driven by low interest rates and HDB upgraders.

Apr 2023

Foreigner doubling — current rates. The most dramatic revision yet. SCs: 17%→20% (2nd), 25%→30% (3rd+). PRs: 25%→30% (2nd), 30%→35% (3rd+). Foreigners: 30%→60%. Entities: 35%→65%. Living trust purchases now also attract ABSD. These rates remain in force throughout 2026.

What this timeline tells us: ABSD is a dynamic policy tool. The government tightens when prices rise faster than incomes and relaxes (rarely) when demand collapses. No buyer should assume current rates are permanent — plan your purchase with realistic "cooling measure" contingency.

How BSD (Buyer Stamp Duty) is Calculated

Every property purchase in Singapore also incurs BSD (Buyer Stamp Duty), which is separate from ABSD. BSD uses a progressive scale based on the purchase price or market value:

Price Band	BSD Rate
First $180,000	1%
Next $180,000 ($180,001 to $360,000)	2%
Next $640,000 ($360,001 to $1,000,000)	3%
Next $500,000 ($1,000,001 to $1,500,000)	4%
Next $1,500,000 ($1,500,001 to $3,000,000)	5%
Remaining amount (above $3,000,000)	6%

BSD applies to all buyers regardless of citizenship. It is always payable — even Singapore Citizens buying their first property still pay BSD.

Worked Examples

These five examples show the real stamp duty impact across the most common buyer scenarios in Singapore.

Example 1: SC Buying 1st Property at $1.5M

Profile: Singapore Citizen, first residential property, purchase price $1,500,000

ABSD rate: 0% (SC first property)
ABSD amount: $0
BSD: 1% x $180K + 2% x $180K + 3% x $640K + 4% x $500K = $1,800 + $3,600 + $19,200 + $20,000 = $44,600

Total stamp duty: $44,600 — This is the most favourable scenario. SCs buying their first property only pay BSD, making it the ideal time to enter the market.

Example 2: SC Buying 2nd Property at $2M

Profile: Singapore Citizen who already owns one residential property, buying second at $2,000,000

ABSD rate: 20%
ABSD amount: 20% x $2,000,000 = $400,000
BSD: 1% x $180K + 2% x $180K + 3% x $640K + 4% x $500K + 5% x $500K = $1,800 + $3,600 + $19,200 + $20,000 + $25,000 = $69,600

Total stamp duty: $469,600 — The 20% ABSD adds $400K to the upfront cost. Many SCs choose to sell their existing property first and buy the new one as a "first property" to avoid this entirely.

Example 3: PR Buying 1st Property at $1.2M

Profile: Permanent Resident, first residential property in Singapore, purchase price $1,200,000

ABSD rate: 5%
ABSD amount: 5% x $1,200,000 = $60,000
BSD: 1% x $180K + 2% x $180K + 3% x $640K + 4% x $200K = $1,800 + $3,600 + $19,200 + $8,000 = $32,600

Total stamp duty: $92,600 — PRs should factor the 5% ABSD into their budget from day one. On a $1.2M property, the $60K ABSD is roughly equivalent to 5% downpayment — it is a significant cash outlay.

Example 4: PR Married to SC — Buying Under SC Spouse's Name

Profile: PR spouse wants to buy a $1.5M condo. Neither spouse currently owns residential property. The SC spouse purchases in their sole name.

If PR buys: ABSD = 5% x $1,500,000 = $75,000
If SC spouse buys (1st property): ABSD = $0
BSD (same either way): $44,600

Savings: $75,000 — By having the SC spouse purchase the property, the couple legally avoids the entire 5% ABSD. The PR spouse can still be a co-borrower on the mortgage for loan eligibility. This is the single most common ABSD-saving strategy for mixed SC-PR couples.

Example 5: Foreigner Buying at $2M

Profile: Foreign national (non-PR, non-SC), buying a $2,000,000 residential property

ABSD rate: 60%
ABSD amount: 60% x $2,000,000 = $1,200,000
BSD: $69,600 (same as Example 2)

Total stamp duty: $1,269,600 — The 60% ABSD makes residential property extremely expensive for foreigners. The total stamp duty alone ($1.27M) is more than many first-time SC buyers pay for their entire property. Foreigners are effectively paying $3.27M for a $2M property after stamp duties.

Decoupling — Your Options in 2026

Decoupling is the legal process where one co-owner transfers their share of a residential property to the other co-owner, freeing up their own name to buy a new property at 0% ABSD. For married SC couples, this is the single largest ABSD-saving tool available — a family buying a $2M second property can save $400,000 in ABSD through proper decoupling.

How decoupling works

A standard decoupling follows these steps:

Existing property structure: Jointly owned by both spouses (tenancy-in-common or joint tenancy), typically 50/50.
Transfer the share: Spouse A transfers their 50% ownership to Spouse B at market valuation. BSD is payable on the transferred share — roughly $9,000–$15,000 on a $1M property share.
Legal costs: Both parties need conveyancing lawyers (~$3,000–$5,000 per side). The transferring spouse also pays a mortgage discharge fee if there is an existing loan.
Post-decoupling: Spouse A no longer owns any property. When they buy the next property in their sole name, it is treated as their "first" and attracts 0% ABSD (for SCs) or 5% (for PRs).

Decoupling is only for PRIVATE property (2026)

HDB decoupling was banned in April 2016 and is only permitted in four exceptional cases: death of a spouse, divorce, financial hardship, or medical reasons. For HDB upgraders, decoupling is not a path — you must either sell the HDB outright or pay the 20% ABSD upfront and claim it back via remission. See our HDB Upgrader Guide for the full timing playbook.

Is decoupling still worth it in 2026?

Example: SC couple owns a $1.8M condo (jointly), no outstanding loan. They want to buy a $2M second property.

Without decoupling: ABSD on 2nd property = 20% × $2,000,000 = $400,000
With decoupling:
- BSD on transferred 50% share ($900,000): ~$21,600
- Legal fees (both sides): ~$8,000
- ABSD on new $2M property (bought as "1st" by exiting spouse): $0
- Total decoupling cost: ~$29,600
Net saving: ~$370,400

Decoupling pays for itself roughly 13x over in this scenario. The trade-off: the non-exiting spouse becomes sole owner of the existing property, which has TDSR and loan-servicing implications to consider. Mortgage refinancing may be required.

When decoupling does NOT work

Decoupling is not a fit in these situations:

HDB owners: Decoupling banned since April 2016 (exceptional cases only).
Sole owner already: If you already own alone, there is nothing to decouple. You can still sell first, or use the ABSD remission route if married.
Outstanding mortgage unable to transfer: If the exiting spouse's income is what qualified the mortgage, the remaining spouse may not pass TDSR alone. Loan restructuring or additional collateral may be needed.
Properties in trust or company structures: Different rules apply — see the Trusts and Entities section.

ABSD Remission Walkthrough (Married SC Couples)

ABSD remission is the official refund mechanism for married Singapore Citizen couples who buy a second property and sell their first within 6 months. This is the alternative to decoupling — you pay the full ABSD upfront and claim it back later.

Eligibility (all four must apply)

Both spouses are Singapore Citizens at the time of purchase.
The property is purchased jointly by both spouses (married SC-only couples).
Neither spouse owns any other residential property after the existing one is sold.
The existing residential property is sold within 6 months of the new property's acquisition date (OTP exercise, or S&P signing for direct developer purchases).

Step-by-step timeline

Day 0

Sign the OTP on the new property. The 6-month remission clock starts.

Day 1–21

Exercise the OTP and sign the Sale & Purchase Agreement.

Day 15–35

Pay BSD + ABSD (at 20% for SC couple with existing property) within 14 days of S&P. Use CPF OA or cash.

Day 30–150

List and sell the existing property. Most resale condos take 8–14 weeks; HDB takes 12–20 weeks.

Day 150–180

Complete the sale of the existing property. This must happen within 180 days (6 months) of Day 0.

Day 180+

Submit the ABSD remission application to IRAS. Required documents: S&P for both properties, completion statements, spouse marriage certificate, IC copies.

Day 240–270

IRAS processes and refunds the ABSD. Typical processing time: 60–90 days from a complete application.

What happens if the 6-month window is missed?

The ABSD becomes non-refundable and is forfeited permanently. This is the single most expensive planning mistake HDB upgraders make. Mitigation strategies if you are close to the deadline:

Price the existing property at or slightly below the last comparable transacted price to force a quick sale.
Offer flexible completion dates to attract buyers who need to move in immediately.
Consider selling to an en-bloc investor or buy-back agent (accepts a 5–10% discount in exchange for a 30-day completion).
IRAS may grant extension only in exceptional circumstances (legal disputes, force majeure) — not delays caused by marketing issues.

How to Legally Reduce or Avoid ABSD

There are several legitimate strategies to reduce your ABSD liability. These are legal, well-known, and commonly used — but each has trade-offs.

Sell before you buy (decoupling) — If you sell your existing property before completing the purchase of your new one, the new property counts as your "first". This eliminates the 20%/30% second-property ABSD for SCs and PRs. The risk is the timing gap between selling and buying.
SC-PR couples: buy under the SC spouse's name — A PR married to an SC can have the SC buy the first property at 0% ABSD. The PR can still co-sign the mortgage for combined TDSR eligibility.
ABSD remission for married SCs — Married Singapore Citizen couples can apply for ABSD remission if they buy a second property and sell the first within 6 months. The ABSD is paid upfront and refunded after the sale is completed.
Buy commercial or industrial property — ABSD only applies to residential property. Commercial property (shophouses zoned commercial, industrial units) does not attract ABSD. However, these are very different investment vehicles.
Foreigners: obtain PR first — If you plan to buy property in Singapore, obtaining PR status reduces ABSD from 60% to 5% on your first property — a massive saving. The PR application process typically takes 6-12 months.

ABSD planning should be done before you start viewing showflats. Once you sign the OTP, the ABSD rate is locked in based on your ownership status at that point. There is no way to restructure after the fact.

ABSD by Property Type

ABSD applies to residential property only. The type of residential property matters less than whether it is classified as residential under URA zoning. Here is how the major property categories are treated:

Property Type	ABSD Applicable?	Notes
Private condos (new launch + resale)	✅ Yes	Full ABSD rates apply based on buyer profile and property count.
HDB resale flats	✅ Yes	Same ABSD rates as private. Most first-time SC HDB buyers pay 0% (first property).
HDB BTO flats (direct from HDB)	❌ No	No stamp duty of any kind. Government subsidised purchase.
Executive Condominiums (EC) — new launch	❌ No at launch	EC new launch is treated as government housing. ABSD only applies to 2nd EC or resale ECs after the 10-year MOP.
Landed property (bungalow, semi-D, terrace)	✅ Yes	Full rates. Foreigners also need LDAU approval to buy landed.
Shophouses (residential zone)	✅ Yes	Mixed-use shophouses are split — residential portion attracts ABSD, commercial portion does not.
Commercial shophouses (commercial zone)	❌ No	ABSD only applies to residential. Check URA zoning before buying.
Industrial units (B1/B2)	❌ No	No ABSD. Different stamp duty scale applies.
Office / retail units	❌ No	No ABSD. Subject to BSD and leasehold considerations.
Hotel / serviced apartments (en-bloc sale)	Case-by-case	Depends on zoning. Investor-grade purchases typically classified commercial.

The residential/commercial distinction is the single biggest ABSD lever for high-net-worth buyers. A $3M commercial shophouse with residential upper floors may save $1.8M in ABSD vs. a $3M condo for a foreigner (60% ABSD). Always confirm zoning with URA's SpaceCheck before committing.

ABSD for Trusts and Entities

Companies, trusts, and corporate buyers pay the highest ABSD rate in Singapore — 65% on any residential property purchase. This rate was raised from 35% in April 2023 to close loopholes where wealthy families used corporate structures to avoid individual ABSD.

Living trust purchases (added May 2022)

Prior to May 2022, a living trust purchase (e.g., a parent buying a property in trust for a minor child) attracted no ABSD because the beneficiary was not "purchasing". IRAS closed this loophole in May 2022. Today, living trust purchases attract ABSD at the 65% entity rate, unless:

The trust is identified as an ABSD Trust with a specific beneficiary, AND
The beneficiary's own ABSD profile would be lower than 65% (e.g., SC first property = 0%, PR first property = 5%)

In that case, the purchaser can apply for remission of ABSD trust to IRAS. The trust must be clearly constituted with no contingent beneficiaries. Ask your trust lawyer for the ABSD Trust Declaration Form.

Corporate buyers and SPVs

Shell companies, property-holding SPVs, and developer entities all pay 65% ABSD. This makes corporate residential holding effectively uneconomical for most investors. For commercial real estate investment, SPV structures remain viable because commercial property is ABSD-exempt.

Dual-key and family holding structures

Some high-net-worth families attempt to use tenancy-in-common with unequal shares (e.g., parent 99%, child 1%) to try to reduce ABSD. IRAS treats these as if the child is the full purchaser for ABSD purposes if the financing comes from the child. If the parent funds the purchase, the parent is the beneficial owner — and the parent's ABSD profile applies. These structures require specialist tax and conveyancing advice.

ABSD vs BSD: What is the Difference?

Feature	BSD (Buyer Stamp Duty)	ABSD (Additional Buyer Stamp Duty)
Applies to	All property purchases	Residential property only
Calculation	Progressive scale (1%–6%)	Flat rate on full price
Varies by citizenship?	No	Yes — SC, PR, foreigner, entity
Varies by property count?	No	Yes — 1st, 2nd, 3rd+
SC 1st property	Payable	0% (not payable)
Refundable?	No	Yes, in specific cases (remission)

In summary: everyone pays BSD. ABSD is the additional layer that depends on who you are and how many properties you own. For SCs buying their first home, ABSD is zero — you only pay BSD. For everyone else, ABSD is likely the bigger number.

When Do You Pay ABSD?

Stamp duty (both BSD and ABSD) must be paid within 14 days of executing the relevant document — typically the Sale & Purchase Agreement or the exercise of the Option to Purchase. For new launch purchases from developers, the timeline is:

Day 0: You sign the OTP and pay the booking fee (typically 5% of purchase price)
Within 3 weeks: You exercise the OTP and sign the S&P Agreement
Within 14 days of S&P: BSD + ABSD must be paid to IRAS

Your lawyer handles the stamp duty filing. The payment is made to IRAS via the e-Stamping system. Most buyers pay ABSD from their CPF Ordinary Account or cash — ABSD cannot be included in the housing loan.

Frequently Asked Questions

What is ABSD in Singapore?

ABSD (Additional Buyer Stamp Duty) is a tax on residential property purchases in Singapore, introduced in December 2011. The rate depends on your citizenship status (Singapore Citizen, PR, foreigner, or entity) and how many residential properties you already own. It is charged on top of the standard Buyer Stamp Duty (BSD).

How much is ABSD for PR buying first property?

Permanent Residents pay 5% ABSD on their first residential property. For a $1.2M property, that is $60,000 in ABSD on top of BSD of $32,600 — totalling $92,600 in stamp duties. This 5% is payable in cash or CPF and cannot be financed through the housing loan.

Can I avoid ABSD as a PR?

PRs cannot fully avoid ABSD on their first property — the 5% rate applies. However, a PR married to a Singapore Citizen can have the SC spouse purchase the property in their name at 0% ABSD. For second properties, the only way to avoid the higher rate is to sell the existing property before purchasing the new one, so the new purchase counts as a "first property".

Is ABSD refundable?

Yes, in specific cases. Singapore Citizens and PRs who buy a second property and sell their first within 6 months can apply to IRAS for an ABSD refund (remission). Married SC couples have additional remission eligibility. The refund is not automatic — you must apply within 6 months of selling the existing property.

When do I pay ABSD?

ABSD must be paid within 14 days of signing the Sale & Purchase Agreement (or exercising the OTP). Your conveyancing lawyer handles the filing via IRAS e-Stamping. Most buyers pay from CPF OA or cash — ABSD cannot be included in the mortgage loan.

What is the ABSD rate for foreigners in 2026?

Foreigners pay 60% ABSD on any residential property in Singapore — first, second, or third. This rate was doubled from 30% to 60% in April 2023. For a $2M property, that is $1.2M in ABSD alone, making Singapore one of the most expensive markets in the world for foreign residential buyers.

How is BSD calculated?

BSD (Buyer Stamp Duty) uses a progressive scale: 1% on the first $180K, 2% on the next $180K, 3% on the next $640K, 4% on the next $500K, 5% on the next $1.5M, and 6% on any amount above $3M. Everyone pays BSD regardless of citizenship — even SCs buying their first property.

Can married couples avoid ABSD?

Yes — the most common strategy is for one SC spouse to buy the property in their sole name if they do not already own residential property (0% ABSD). SC-PR couples can put the property under the SC spouse's name to avoid the PR's 5%. Married SC couples who buy a second property can also apply for ABSD remission if they sell the first within 6 months.

What is decoupling in Singapore property?

Decoupling is the process where one co-owner of a residential property transfers their share to the other co-owner, so that only one person owns the property. The exiting spouse can then buy a new property as their "first property" at 0% ABSD. In 2026, decoupling is only permissible for private property — HDB decoupling was banned in April 2016 except in specific cases (death, divorce, financial hardship). See our full decoupling walkthrough above for numbers.

Does ABSD apply to HDB flats?

ABSD applies when you buy HDB resale flats on the open market, but only if you count the HDB as a second or subsequent property. SCs buying their first HDB pay 0% ABSD. PRs buying their first HDB pay 5%. You cannot own a private property and buy an HDB flat concurrently — HDB rules require you to dispose of any private residential within 6 months of buying the HDB. New BTO flats from HDB directly do not attract any stamp duty.

When did ABSD rates in Singapore last change?

ABSD was last revised on 27 April 2023. Foreigner rate doubled from 30% to 60%. SC 2nd-property rate moved from 17% to 20%. PR 2nd-property rate rose from 25% to 30%. Entities went from 35% to 65%. Before that, the December 2021 revision tightened all profiles. The 2026 rates remain at the April 2023 levels. See the Historical ABSD Timeline section for the full change history since 2011.

Do I pay ABSD on inherited property?

No, you do not pay ABSD on property inherited by will or intestacy. Inherited residential property does not attract Buyer Stamp Duty either. However, the inherited property DOES count towards your property count for future purchases — if you inherit a condo and then buy another residential property, the new purchase is treated as your second property and attracts 20% ABSD (SC) or 30% (PR). If you want to avoid this, sell the inherited property before buying the new one.

Can I use CPF to pay ABSD?

Yes. CPF Ordinary Account funds can be used to pay both BSD and ABSD, subject to CPF withdrawal limits and property LTV rules. ABSD is paid via IRAS e-Stamping and can be funded from CPF OA either directly or via reimbursement after cash payment. Important: ABSD cannot be financed through your mortgage loan — it must come from cash or CPF, not borrowed.

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Related reads:

ABSD Calculator Singapore 2026: Additional Buyer Stamp Duty Rates & Calculator