Additional Buyer's Stamp Duty — ABSD — is the single largest tax most Singapore property buyers will ever pay, and the most misunderstood. This guide covers what it is, who pays it, the 2026 tiers, when it can be refunded, and which "clever" workarounds carry real risk.
What Is ABSD?
ABSD is a one-time stamp duty payable at the point of purchase, on top of the standard Buyer's Stamp Duty (BSD). It is charged on the higher of the purchase price or market value, and the rate depends on two things: how many residential properties you already own and your residency profile.
It exists to cool investment demand and prioritise owner-occupation, which is why the tiers are steepest for multiple-property buyers and foreign buyers.
ABSD Rates at a Glance (2026)
The regime tightened in April 2023 and remains the reference framework. Always confirm current rates on IRAS before committing.
| Buyer profile | 1st property | 2nd property | 3rd and subsequent |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entities / trusts | 65% | 65% | 65% |
A Singapore Citizen's first home carries no ABSD. The foreigner rate of 60 per cent has effectively closed discretionary foreign investment into Singapore residential property.
How ABSD Is Computed — Worked Examples in SGD
Formula: ABSD = rate × (purchase price or market value, whichever is higher).
Example A — Citizen, second property, S$1,800,000 condo
ABSD at 20% = SGD 360,000. Add BSD of roughly SGD 59,600 → total stamp duty around SGD 419,600.
Example B — PR buying a first home, S$1,200,000 condo
ABSD at 5% = SGD 60,000.
Example C — Foreigner, S$2,000,000 condo
ABSD at 60% = SGD 1,200,000 — total acquisition cost above SGD 3.2m before legal fees.
These are illustrative; your computation depends on the exact price and profile.
The Married Couple Refund (ABSD Remission)
A married couple may claim a refund of ABSD on a second residential property if they meet IRAS conditions, including:
- They are lawfully married at the time of purchase
- They own the first property together, or one of them owns it
- They sell the first property within six months of the second purchase or TOP, whichever is earlier
- The second property is owned by both spouses
- They own no other residential property at the relevant time
Get the sequencing right and ABSD is refunded; miss the timing by weeks and it is not. This is the most common six-figure mistake in upgrader transactions.
What Actually Reduces ABSD — and What Doesn't
Legitimate routes
- Buy your first property in the right name — a Citizen's first home pays 0 per cent.
- The married couple refund, executed with correct timing.
- Decoupling — restructuring ownership so one spouse holds the existing property and the other buys the next.
Routes that carry real risk
- Decoupling purely for tax can trigger SSD, requires a genuine market-value transfer and has faced regulatory scrutiny.
- Trust structures attract 65 per cent up front, with remission only in narrow cases.
- Buying under a company generally attracts the 65 per cent entity rate.
There is no reliable way to make ABSD disappear — only a reliable way to plan the order of your purchases so you pay the lowest legal amount.
ABSD vs BSD vs SSD vs Property Tax
| Tax | When | Basis | Who |
|---|---|---|---|
| BSD | At purchase | Tiered on price/value | Every buyer |
| ABSD | At purchase | Flat rate by profile & count | 2nd-property buyers, PRs, foreigners, entities |
| SSD | At early sale | % of sale price, tapering | Sellers within 3-year window |
| Property tax | Annually | Annual Value | All owners |
See our related guides on property tax, BSD and SSD for the full breakdown of each.
Common Mistakes Buyers Make With ABSD
- Buying the second property before selling the first, without checking the six-month refund window.
- Putting the second property in the wrong name and losing the refund.
- Assuming decoupling is free — it can trigger SSD.
- Forgetting that ABSD is usually payable in cash within 14 days of exercising the option.
- Modelling outdated ABSD rates from memory.
- Ignoring how ABSD interacts with LTV limits and TDSR.
Frequently Asked Questions
How much ABSD do I pay on my second property in Singapore?
A Singapore Citizen pays 20 per cent, a Singapore PR 30 per cent and a foreigner 60 per cent, on the higher of purchase price or market value.
Do I pay ABSD on my first home?
Singapore Citizens pay 0 per cent on their first residential property. PRs pay 5 per cent; foreigners 60 per cent.
Is ABSD refundable if I sell my first home?
Yes, for married couples who sell the first property within six months of the second purchase or TOP and meet IRAS conditions.
Can foreigners buy Singapore property without ABSD?
There is no general exemption for foreign buyers of residential property. Restricted landed property is largely closed, and FTA nationals have only limited relief on specific developments.
When is ABSD payable?
Typically within 14 days of exercising the Option to Purchase, and almost always in cash.