Updated 24 Sep 2026. Material correction: the spouses’ ABSD refund is not restricted to two Singapore citizens. This guide also corrects the purchase and disposal dates, separates the sale deadline from the claim deadline, and removes incorrect statements about CPF and automatic refunds.
A married couple buying a replacement home jointly may qualify for a refund of Additional Buyer’s Stamp Duty (ABSD), including where one spouse is a Singapore citizen and the other is a permanent resident or foreigner. It is conditional relief: selling a home within six months does not, by itself, make every buyer eligible.
This guide concerns the replacement-home scheme under rule 4 of the Stamp Duties (Spouses) (Remission of ABSD) Rules 2013. If neither spouse currently owns a Singapore residential property, start with our separate first joint-home remission guide. Developer, trust and single-senior concessions have different rules.
Who can use the replacement-home scheme?
The purchase must be by exactly the two spouses jointly, and they must be married when the instrument is executed. At least one must be a Singapore citizen. Rule 4(2) specifies the citizenship and existing-ownership combinations. In those combinations, each spouse owns no more than one residential property; at least one has an existing property interest to dispose of. Two citizens may each own a different home, but the relevant interests in both old homes must then be disposed of.
Do not interpret “one property” as “one whole property”. Under rule 2, the test concerns beneficial ownership of an estate or interest in Singapore residential property. Tell the lawyer about part shares, inherited interests and trust arrangements. The rules have specific provisions for beneficial interests and trusts; a simple count of addresses on your loan statements is insufficient.
Joint tenants and tenants in common can both be joint purchasers under rule 2(2). A sole-name purchase or a purchase with a third co-owner does not meet this two-spouse scheme. The new property must not be partnership property and, for current transactions, must not be held on trust by either spouse.
Hypothetical example: one spouse is a citizen with no residential property interest; the other is a PR with an interest in one Singapore home. Rule 4(2)(a) includes that ownership combination. They still need to purchase the replacement jointly, pay ABSD, dispose of the old interest in time and meet every continuing condition. Citizenship alone is not an approval.
Keep the sale clock and refund clock separate
| Event | What starts the clock? |
|---|---|
| Completed replacement | Dispose of the old property interests within six months after execution of the purchase instrument, applying the acquisition-date rules. Do not start counting from legal completion or moving day. |
| Replacement without TOP or CSC at purchase | The disposal period runs for six months after the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC), whichever is issued first. Keys and renovation completion are not substitutes. |
| Refund claim | The ordinary application period is six months after disposal of the old property. Where two old properties are disposed of on different dates, rule 4(4) uses the later date for this condition. |
The legal foundation is rule 4(3)(c) and (f), read with rule 2(3). Where a contract depends on exercising an option, rule 2(3) treats the acquisition or disposal as occurring when the option is exercised. The relevant date is not automatically the later transfer or completion date.
For an ordinary option transaction, distinguish the day the seller grants the buyer an option from the day the buyer accepts or exercises it. A viewing, offer, booking discussion or unexercised option does not establish the disposal event assumed in this guide. Ask the conveyancer to identify the operative document and record the exact deadline before you commit to the next purchase.
Rule 4(3)(f) allows the Commissioner to permit a longer period for making a refund claim in a particular case. That concerns the claim, not an automatic extension of the separate sale deadline. IRAS’s current guidance says it will not extend the six-month sale timeline. Do not base a purchase budget on obtaining an exception.
The historical COVID provision in rule 4(3A) applies to its specified 2020 cohort. It does not give a couple buying in 2026 a general twelve-month disposal period.
The conditions continue after the purchase
ABSD must first have been paid. From the replacement purchase until disposal of the old interests, neither spouse may acquire another residential property interest. When the old interests are disposed of, the couple must remain married and remain the joint beneficial owners of the replacement property, without another co-owner. These are rule 4(3)(b), (d) and (e) conditions, not optional paperwork.
Keep the intended ownership unchanged while seeking transaction-specific advice about any proposed transfer, inheritance or trust event. An investor hoping to retain an old rental property should not budget for this relief as though it permits keeping both homes indefinitely. If two old properties must be sold, track both transactions rather than stopping when the first buyer exercises an option.
ABSD funding: a possible refund is not money available today
CPF Board confirms that OA savings can be used for BSD and ABSD, subject to the applicable arrangements. Generally, buyers pay cash first and seek CPF reimbursement when the CPF charge can be lodged. For completed properties, an application may be made before legal completion, but payment is processed on completion. Under-construction property arrangements differ; direct OA payment may be possible if the charge documentation and lodgment can be completed within the relevant period.
Before buying, obtain a dated funds schedule from the conveyancer: ABSD payable, cash needed at stamping, CPF reimbursement arrangements, the old home’s sale proceeds and mortgage redemptions. A prospective IRAS refund and a CPF reimbursement are different transactions. Do not count the same amount twice or use the anticipated refund to plug an immediate cash shortfall.
Compare buying first with selling first, including temporary accommodation, storage, school journeys and two sets of housing outgoings. Set a realistic selling plan and a fallback price before committing. This does not guarantee a sale or eliminate the need to calculate tax for the chosen sequence.
Check whether the refund is automatic or needs an application
IRAS provides automatic refunds for eligible purchasers whose purchase/acquisition e-Stamping forms were submitted on or after 2 July 2023 and declared both the intention to sell and the ABSD refund claim. Its stated processing period is within six weeks of stamping the old-home sale. Older submissions require an application. The manual route is myTax Portal, Stamp Duty Login, then Request and Apply for Refund, on desktop.
Ask whoever stamped the purchase to confirm what was declared and retain the acknowledgement. If the expected refund does not appear, follow up promptly with IRAS rather than letting the claim period expire. Keep the purchase and sale instruments, stamp references and correspondence together. An agent’s assurance does not replace the conditions in the rules.
General legal and tax information for Singapore residential purchases, checked on 24 September 2026. References: Stamp Duties (Spouses) (Remission of ABSD) Rules 2013, rules 1 to 4, current SSO version as at that date; IRAS married-couple remission guidance; CPF Board’s property-fees guidance. The rules commenced on 12 January 2013; later amendments and the transaction-date provisions remain relevant. Obtain advice on your documents and transaction before relying on a remission.
Featured photograph: Kallang Basin from Centennial Tower, 26 April 2024, by Robert Sim, Wikimedia Commons, CC BY-SA 4.0. Cropped for the website; archive Singapore context, not a pictured transaction.
