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

by Lovelyhomes Editorial Team | Apr 17, 2026 | Laws, Regulations & Policies, Property Cooling Measures, Property Finance, Stamp Duties & Taxes

ABSD Singapore — short for Additional Buyer’s Stamp Duty — is the single largest upfront cost most buyers face when purchasing a second (or third, or fourth) residential property in Singapore. If you are buying as a foreigner, ABSD can add 60% of the purchase price to your cost. If you are a Singapore Citizen buying your second property, that figure is 20%. Get this number wrong in your budgeting, and you can very quickly wipe out years of planning.

This guide walks you through exactly how ABSD works in 2026 — who pays, how much, how it is calculated, what remissions are available, and the legitimate strategies property buyers use to manage it. All figures reflect the Government’s 27 April 2023 cooling measures, which remain the applicable framework. For the latest rates, always check the IRAS Additional Buyer’s Stamp Duty page.

What is ABSD and Why Does It Exist?

ABSD is a transaction tax levied on the buyer when acquiring a residential property in Singapore. It sits on top of the regular Buyer’s Stamp Duty (BSD) that every buyer pays. Where BSD is progressive and maxes out at 6% for the portion of price above S$3 million, ABSD is a flat rate applied to the entire purchase price or market value (whichever is higher).

The tax was introduced in December 2011 as part of the Government’s suite of cooling measures — the tools Singapore uses to moderate speculative demand, manage affordability for owner-occupiers, and prevent the kind of runaway price inflation seen in other global cities. Because it targets second-and-subsequent-property buyers and non-citizens disproportionately, ABSD is the single most powerful lever in the cooling-measures toolbox. You can read more about the broader framework in our Property Cooling Measures section.

ABSD Rates in Singapore (2026)

The table below sets out the ABSD rates currently in force. Rates apply based on the profile of the buyer at the time the Option to Purchase (OTP) is granted.

* 5% of a developer’s ABSD is non-remittable. The remaining 35% is remittable subject to conditions, including selling all units in a qualifying project within five years.

How ABSD is Calculated — A Worked Example

ABSD is applied to the higher of the purchase price or the market value of the property. It is not charged on a tiered basis — the full rate applies to the entire amount.

Example: A Singapore Citizen couple already owns their first home (a 4-room HDB flat). They decide to buy a S$2,000,000 resale condominium in District 15 as an upgrader investment. ABSD on the second property for a Singapore Citizen is 20%.

• Purchase price: S$2,000,000
• ABSD (20%): S$400,000
• BSD (progressive, on S$2m): approximately S$64,600
• Total stamp duty payable: S$464,600

That S$400,000 ABSD alone would consume most of the typical upgrader’s CPF and cash reserves. This is why many Singaporean couples take the ‘sell first, buy second’ upgrade route — selling the existing HDB or condo before buying the next home — which we cover later in this guide.

Who Pays ABSD? Exemptions and Special Cases

ABSD applies when you purchase an additional residential property. Commercial property, industrial property, and pure-land parcels are not within its scope. A property is counted toward your “property count” if:

• You hold the title as a sole owner, joint tenant, or tenant-in-common;
• You are a beneficial owner via a trust;
• You are a beneficiary of an estate that holds residential property.

Properties not counted include: properties you merely reside in but do not own (e.g. as a tenant), inherited shares in a deceased estate within the administration period, and certain industrial/commercial units.

Executive Condominiums (ECs)

For new ECs bought directly from the developer during the minimum occupation period of the scheme, ABSD is not triggered because the buyer must commit to an owner-occupier arrangement. ABSD rules apply normally if an EC is purchased on the resale market after its 5-year MOP and 10-year privatisation milestones.

Free Trade Agreement (FTA) Nationals

Citizens and Permanent Residents of countries with which Singapore has an FTA extending National Treatment on stamp duty — namely Iceland, Liechtenstein, Norway, Switzerland, and United States citizens — are accorded the same ABSD treatment as Singapore Citizens. An eligible US citizen buying their first Singapore residential property therefore pays 0% ABSD, not 60%.

ABSD Remission Schemes — How to Get Some (or All) of It Back

Several remission schemes let qualifying buyers claim back part or all of the ABSD they initially pay. The big three to know are:

1. Married Couple Remission (Sale of First Residential Property)

If a Singapore Citizen (or mixed SC & SPR, SC & foreigner) couple buys a replacement home before selling their existing one, they can apply for ABSD remission provided they sell the first property within six months of the later of (a) the date of purchase of the replacement property, or (b) the TOP/CSC date if buying an uncompleted unit. This is effectively a “grace period” that allows upgraders to move without double-paying ABSD.

2. Mixed-Nationality Married Couples

An SC spouse married to a foreigner buying a matrimonial home jointly can enjoy SC rates (rather than foreigner rates) if the property will be used as their matrimonial home and conditions are met. Again, for a first joint home this means 0% ABSD.

3. Developer ABSD Remission

Licensed housing developers pay 40% ABSD upfront (5% non-remittable, 35% remittable) on land purchased for residential development. The 35% is remittable upon meeting development and sales conditions — typically completing the project and selling all units within 5 years.

Remissions must be applied for within strict timeframes (usually 14 days of the triggering event). We strongly recommend engaging a conveyancing lawyer who is experienced in stamp-duty remission applications before signing any OTP where remission will be relied upon.

ABSD vs BSD: What is the Difference?

Every property purchase in Singapore attracts Buyer’s Stamp Duty (BSD), which is a progressive tax on the purchase price:

• 1% on the first S$180,000
• 2% on the next S$180,000
• 3% on the next S$640,000
• 4% on the next S$500,000
• 5% on the next S$1,500,000
• 6% on the portion above S$3,000,000 (residential only)

BSD applies to every buyer; ABSD is the additional layer that may or may not apply depending on your citizenship status and property count. BSD and ABSD are payable together, within 14 days of signing the OTP.

The History of ABSD in Singapore (2011–2026)

Understanding how we arrived at today’s ABSD rates helps you anticipate where the Government may go next. The key milestones:

• December 2011: ABSD introduced. Foreigners paid 10%; entities 10%; SPRs 3% on 2nd property; SCs 3% on 3rd+.
• January 2013: First major hike. Foreigners to 15%, entities 15%, SPRs 5%/10%, SCs 7%/10% on 2nd/3rd.
• July 2018: Rates raised again amid a reflating market. Foreigners to 20%, entities to 25%.
• December 2021: Another round. Foreigners to 30%, entities to 35%, SPR 2nd property to 25%, SC 2nd to 17% / 3rd to 25%.
• April 2023: The current regime. Foreigners doubled to 60%, entities to 65%, SPR 2nd to 30%, SC 2nd to 20%.

Each tightening has coincided with a period of accelerating private-residential price growth. For a full chronology including LTV, SSD and TDSR changes, see our comprehensive Property Cooling Measures archive.

How to Legally Minimise Your ABSD Bill

ABSD is not optional, but there are a handful of legitimate strategies buyers use to reduce the amount payable or to avoid triggering higher rates:

1. Sell first, then buy. For couples upgrading, timing the sale of your existing HDB or condo before the purchase of the next means you never hold two properties simultaneously and therefore pay 0% ABSD on the new first home (as an SC).
2. Use the matrimonial home remission. A mixed SC–foreigner couple buying their matrimonial home jointly enjoys SC rates if structured correctly.
3. Decouple responsibly. Where one spouse transfers their share of an existing property to the other, only the transferring spouse is freed to buy a second property as a “first” purchase. Decoupling has legal, CPF refund, and mortgage implications — always take specialist advice first.
4. Consider commercial or industrial property instead. Commercial and industrial properties do not attract ABSD. They have their own financing, GST, and tax considerations — but for investors focused on yield, they are worth analysing. See our Property Investment section for how commercial yields compare with residential.
5. Look offshore for second and third properties. Singaporeans investing in Malaysia (JB/Iskandar), Thailand, the UK, Australia, or Japan pay no ABSD to the Singapore Government for those purchases. Each destination has its own foreign-buyer regime, which we cover in our Foreign Property Investment guide.
6. Time your citizenship/PR application carefully. For families where PR or citizenship is in progress, the ABSD profile at the date the OTP is granted determines the rate. Moving the OTP date by a few weeks can, in edge cases, change the applicable rate by 15–25 percentage points.

Frequently Asked Questions

Is ABSD payable on the land value or the built-up value?

ABSD is calculated on the higher of the purchase price or the market value of the property at the time of acquisition. For new launches, this is typically the purchase price; for resale, IRAS may apply an independent market valuation.

When exactly is ABSD due?

Within 14 days from the date of the document triggering the duty — usually the signing of the Option to Purchase (for resale) or the Sale & Purchase Agreement (for new launches). Late payment attracts penalties.

Can CPF be used to pay ABSD?

No. ABSD (like BSD) cannot be paid from CPF directly at the point of purchase — it must be paid in cash. You can, however, apply for CPF reimbursement after the stamping is complete, drawing from your Ordinary Account against the purchase price.

Do I pay ABSD if I inherit a property?

No. A property acquired by way of inheritance is not a purchase and does not attract ABSD on the transfer itself. However, an inherited property does count toward your property count for future purchases.

I already own a commercial shophouse. Do I pay ABSD on my residential condo?

The residential-only count means commercial and industrial holdings are not included in your ABSD property count. If you are a Singapore Citizen buying your first residential property while owning commercial real estate, you still pay 0% ABSD.

How does ABSD affect an Executive Condominium purchase?

Buying a new EC from the developer under the EC scheme does not attract ABSD during the initial owner-occupation period. Once an EC is privatised (10 years after TOP) and traded on the open market, normal ABSD rules apply.

What to Do Next

ABSD changes how much house you can afford, how you time an upgrade, and sometimes whether a purchase makes sense at all. If you are weighing your options right now, we suggest three next steps:

1. Read our Home Loans & Mortgages guide to pair your ABSD planning with loan eligibility (TDSR, MSR, LTV).
2. If you are an upgrader, study our Upgrader Guide — the sequencing question (sell first vs buy first) is the single biggest lever for managing ABSD.
3. Review current market conditions in our Property News and Property Trends sections — if further cooling measures are telegraphed, timing your OTP becomes critical.

Looking at a specific development? Our detailed condo reviews — including One Marina Gardens, Arina East Residences, and our Aurea vs Chuan Park showdown — include the full ABSD-inclusive cost breakdown for various buyer profiles, so you can see the true entry cost before committing.

Disclaimer: This guide is for general information only and does not constitute legal, tax, or financial advice. ABSD rates and remission rules change over time. Always verify the current position on the IRAS Stamp Duty page and consult a licensed conveyancing lawyer or tax specialist before acting on any property transaction.