Additional Buyer's Stamp Duty (ABSD) Calculator (2026)
Calculate ABSD based on your residency status and number of properties owned.
What is Additional Buyer's Stamp Duty (ABSD)?
ABSD is an additional tax on top of BSD, payable when purchasing residential property in Singapore. The rate depends on your residency status (Singapore Citizen, Permanent Resident, or foreigner) and the number of residential properties you already own.
Enter purchase details to calculate Additional Buyer's Stamp Duty.
Quick Reference
- • SC 1st property: 0% ABSD | SC 2nd: 20% | SC 3rd+: 30%
- • PR 1st property: 5% | PR 2nd: 30% | PR 3rd+: 35%
- • Foreigners: 60% on any residential property
- • Entities (companies/trusts): 65% ABSD
- • Married SC couples may apply for ABSD remission on 2nd property if 1st is sold within 6 months
How ABSD Works in Singapore
Additional Buyer's Stamp Duty (ABSD) is an extra tax on top of BSD, payable when purchasing residential property in Singapore. The rate depends on your residency status and number of properties owned.
Singapore Citizens enjoy the most favourable rates, with 0% ABSD on their first property. Permanent Residents pay 5% on their first property, while foreigners face a steep 60% ABSD from the first purchase.
Entities (companies, trusts) pay 65% ABSD. Married couples with at least one SC spouse may qualify for ABSD remission on their second property if they sell the first within 6 months. Remember that ABSD is payable on top of Buyer's Stamp Duty (BSD). If you plan to sell your existing property, check the SSD Calculator to see if seller's stamp duty applies.
ABSD Rate Matrix
Frequently Asked Questions
What are the current ABSD rates for Singapore Citizens?expand_more
Singapore Citizens (SC) pay 0% ABSD on their first residential property, 20% on their second property, and 30% on their third and subsequent properties. These rates were last revised on 27 April 2023 and remain in effect for 2026.
What ABSD rates apply to Permanent Residents?expand_more
Singapore Permanent Residents (SPR) pay 5% ABSD on their first residential property, 30% on their second property, and 35% on their third and subsequent properties. PRs converting to SC status cannot claim ABSD refunds on properties purchased before obtaining citizenship.
What is the ABSD rate for foreigners buying property in Singapore?expand_more
Foreigners pay 60% ABSD on any residential property purchase in Singapore. This rate applies from the first property onwards. Nationals from countries with Free Trade Agreements (e.g., USA, Switzerland, Iceland, Liechtenstein, Norway) may be treated as Singapore Citizens for ABSD purposes on their first property.
Is there ABSD remission for married couples?expand_more
Yes. Married couples where at least one spouse is a Singapore Citizen may apply for ABSD remission when purchasing a second residential property, provided they sell their first property within 6 months of the purchase of the new property. The remission effectively allows them to pay 0% ABSD instead of 20%.
What ABSD rate do entities (companies/trusts) pay?expand_more
Entities such as companies and trusts pay 65% ABSD on any residential property purchase. Housing developers may apply for remission of ABSD, subject to conditions including completing and selling all units within 5 years of acquiring the land.
Sources
- • IRAS — Additional Buyer's Stamp Duty rates and conditions (iras.gov.sg)
- • IRAS — ABSD remission for married couples (iras.gov.sg)