Additional Buyer's Stamp Duty (ABSD) is the single largest variable cost in any Singapore property purchase beyond the purchase price itself. For a Singapore Citizen buying a second property, it adds 20% to the bill. For a foreigner, it is a flat 60% on any residential purchase. Getting this number wrong before you commit to a deal is an expensive mistake. This guide gives you the complete, accurate picture for 2025 and 2026.
Status check: ABSD rates were last revised on 27 April 2023 and remain fully in force through 2026. No further changes have been announced as at March 2026.
Key point: ABSD is calculated on the higher of the purchase price or the market valuation. A below-market deal does not reduce your ABSD.
Full ABSD Rate Table — 2025 and 2026
| Buyer Profile | Property Count | ABSD Rate |
|---|---|---|
| Singapore Citizen | 1st property | 0% |
| Singapore Citizen | 2nd property | 20% |
| Singapore Citizen | 3rd and beyond | 30% |
| Singapore Permanent Resident | 1st property | 5% |
| Singapore Permanent Resident | 2nd property | 30% |
| Singapore Permanent Resident | 3rd and beyond | 35% |
| Foreigner | Any property | 60% |
| Entity (company/trust) | Any property | 65% |
Real-World Cost Examples
SC Upgrader — Buying Second Property at $1.8M
ABSD: 20% x $1,800,000 = $360,000
BSD (approx): $56,600
Total stamp duty: ~$416,600
Must be paid within 14 days of signing Sale and Purchase Agreement
PR — First Property at $1.2M
ABSD: 5% x $1,200,000 = $60,000
BSD (approx): $32,600
Total stamp duty: ~$92,600
Foreigner — Any Property at $2M
ABSD: 60% x $2,000,000 = $1,200,000
BSD (approx): $80,000
Total stamp duty: ~$1,280,000
This must be paid in cash within 14 days of signing — CPF cannot be used for ABSD on resale properties
Buyer's Stamp Duty (BSD) — What You Also Pay
Every buyer, regardless of residency status, pays BSD in addition to any ABSD. BSD uses a tiered rate on the higher of the purchase price or market value:
| Property Value Tier | BSD Rate |
|---|---|
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| $1.5M to $3M | 5% |
| Above $3M | 6% |
When and How to Pay ABSD
ABSD must be paid within 14 days of the date of the Sale and Purchase Agreement if executed in Singapore, or within 30 days if signed overseas. Payment is made through the IRAS e-Stamping Portal.
For new launch condominiums, executive condominiums, and HDB flats, CPF can be used to pay both BSD and ABSD. For resale private properties, ABSD must be paid in cash first — you can then apply to your CPF Board for reimbursement from your Ordinary Account after legal completion.
Key Remissions and Exemptions Worth Knowing
Married Couple Remission (SC + SC)
Singapore Citizen couples who jointly purchase a second property and sell their first within 6 months (or within 6 months of TOP for new launches) may apply for a full ABSD refund. Both spouses must be SC and must not purchase any other residential property during this period.
Senior SC Right-Sizing Remission
Single Singapore Citizens aged 55 and above who sell a higher-value private property and purchase a lower-value one within a specified timeframe may apply for an ABSD refund, introduced from February 2024.
FTA Remission
US nationals, and nationals of Iceland, Liechtenstein, Norway, and Switzerland receive SC-equivalent ABSD treatment. A US national buying their first property in Singapore pays zero ABSD. Note: this applies to nationals only, not PRs from these countries — except for US citizens who are PR.
Common Mistakes That Cost Buyers Dearly
- Forgetting that an inherited property counts toward your property total when calculating ABSD
- Assuming your HDB sale has completed before it legally has — ABSD is assessed on the date you exercise the OTP for the new purchase
- Not accounting for ABSD when budgeting for a joint purchase with a spouse of different residency status
- Paying less than market value and being surprised when IRAS assesses ABSD on the higher market valuation instead
Know Your Exact ABSD Before You Commit.
Keith works out the full stamp duty picture for buyers before they sign anything. WhatsApp for a no-obligation conversation.
WhatsApp +65 9750 1055This article is for general information only. ABSD rates are set by IRAS and the Ministry of Finance. All rates cited are effective from 27 April 2023 and remain in force as at March 2026. Always verify your personal ABSD position with IRAS or a qualified property lawyer before committing to any purchase.