ABSD Singapore 2026: Complete Guide to Additional Buyer's Stamp Duty

Additional Buyer's Stamp Duty (ABSD) is one of the most significant costs in any Singapore property transaction. Get it wrong — or forget to factor it in — and you could be looking at a six-figure surprise bill due within 14 days of signing. This guide covers everything you need to know about ABSD in 2026: who pays, how much, when, and how to legally minimise it.

What Is ABSD and Why Does Singapore Have It?

ABSD was introduced in December 2011 as a property market cooling measure. Its primary purpose is to prioritise home ownership for Singapore Citizens while moderating investment demand and foreign buying activity. Since its introduction, the rates have been revised upward several times — most significantly in April 2023 when the foreigner rate was doubled from 30% to 60%.

ABSD is charged on top of the standard Buyer's Stamp Duty (BSD) and is calculated on the higher of the purchase price or market valuation of the property. You cannot reduce your ABSD by negotiating a below-market price — IRAS will assess it on market value regardless.

2026 ABSD Rates — Full Table

The following rates apply to all residential property purchases in Singapore as at March 2026:

Buyer Profile	Property Count	ABSD Rate
Singapore Citizen (SC)	1st property	0%
Singapore Citizen (SC)	2nd property	20%
Singapore Citizen (SC)	3rd and beyond	30%
Singapore Permanent Resident (PR)	1st property	5%
Singapore Permanent Resident (PR)	2nd property	30%
Singapore Permanent Resident (PR)	3rd and beyond	35%
Foreigner	Any property	60%
Entity (company, trust etc.)	Any property	65%

FTA exemption: Nationals and permanent residents of the USA, Iceland, Liechtenstein, Norway, and Switzerland receive the same ABSD treatment as Singapore Citizens under Singapore's Free Trade Agreements. A US national buying their first residential property pays zero ABSD.

How to Calculate Your ABSD

ABSD is straightforward to calculate once you know your rate. Multiply the purchase price (or market value, whichever is higher) by your applicable ABSD rate.

When Does ABSD Apply and When Must You Pay?

ABSD applies to all residential property purchases in Singapore, including condominiums, apartments, landed houses, and HDB flats (where eligible). It does not apply to commercial properties such as shophouses, offices, or industrial units.

Payment is due within 14 days of signing the Sale and Purchase Agreement if executed in Singapore, or within 30 days if executed overseas. Late payment incurs penalties, so this deadline is non-negotiable.

ABSD can be paid using CPF savings for new launch condominiums, executive condominiums, and HDB flats. For resale private properties, it must typically be paid in cash.

How Joint Purchases Are Treated

For purchases made by two or more buyers of different profiles, the highest applicable ABSD rate applies to the entire purchase. There is no blending of rates.

For example, if a Singapore Citizen (who owns one property) purchases jointly with a PR (who owns no property), the SC's 20% rate applies to the full purchase price — not the PR's 5% rate.

This makes joint purchase planning important. Spouses with different residency statuses should consider whether to purchase jointly or separately, depending on their ABSD exposure.

ABSD Remissions and Exemptions

1. Married Couples Selling First Home (Married Couple Remission)

Singapore Citizen couples who jointly own a private property and sell it within six months of purchasing a replacement property can apply for a remission of the ABSD paid on the replacement property. Both spouses must be Singapore Citizens and must not own any other residential property.

2. Foreign Spouse Remission

Where a Singapore Citizen purchases a property jointly with a foreign spouse as their first property, the couple may apply for remission of the ABSD attributable to the foreign spouse's share, subject to conditions.

3. Senior Citizen Downgrade Remission

Senior Singapore Citizens who sell a higher-value private property and purchase a lower-value private property may qualify for an ABSD refund under the right-sizing remission scheme, subject to eligibility criteria.

4. FTA Remission for US, Swiss, and Nordic Nationals

Nationals of the US, Iceland, Liechtenstein, Norway, and Switzerland are entitled to the same ABSD treatment as Singapore Citizens under Singapore's Free Trade Agreements.

The 99-to-1 Arrangement — What You Need to Know

The 99-to-1 arrangement involves two buyers splitting ownership of a property as 99% and 1% respectively, with the intent that the 1% co-owner subsequently transfers their share — allowing the 99% buyer to avoid ABSD on the first purchase. IRAS has explicitly moved against this arrangement, treating it as tax avoidance. Buyers caught using this arrangement face the full ABSD rate plus a 50% surcharge on the additional duty payable. Do not attempt this arrangement.

ABSD Planning — What Buyers Actually Do

Legitimate ABSD planning strategies include selling an existing property before purchasing the next one to reset your property count, timing purchases to coordinate with a spouse's property ownership status, and considering whether a property registered in one spouse's name versus jointly owned results in a lower ABSD exposure on future purchases.

None of these strategies involve avoiding ABSD — they involve structuring purchases correctly from the outset. A good agent and a property lawyer working together can help you map out the most ABSD-efficient path based on your specific situation.

Estimates only, not guaranteed, figures may change. ABSD rates and policies are set by the Ministry of Finance and IRAS. Always verify current rates and your eligibility for remissions directly with IRAS or a qualified property lawyer before making any purchase decision. Information accurate as at March 2026.