ABSD Singapore 2026: Additional Buyer's Stamp Duty Rates by Buyer Profile

If you're buying a second home, an investment property, or a home as a foreigner, ABSD is the single biggest line item on your stamp-duty bill — often larger than your renovation budget. The rates were raised again in 2023 and the schedule remains in force in 2026.

Use the ABSD Calculator to model your exact bill, including the BSD layer.

ABSD rate table for 2026

Rates apply to the purchase price or market value, whichever is higher. They have been unchanged since 27 April 2023.

Buyer profile	1st residential property	2nd	3rd or more
Singapore Citizen (SC)	0%	20%	30%
Singapore Permanent Resident (SPR)	5%	30%	30%
Foreigner	60%	60%	60%
Entity (company / trust)	65%	65%	65%
Trustee buying for an identifiable beneficiary	Beneficiary's profile	—	—

A "residential property" here means anything zoned residential — HDB, EC, condominium, landed, or even an empty plot of residential land. Mixed-use shophouses and commercial property are excluded.

Who counts as which profile?

Singapore Citizen (SC): Anyone holding pink IC. Plus, under FTA exemptions, citizens of the United States, Iceland, Liechtenstein, Norway, and Switzerland are treated as SCs for ABSD purposes.

SPR: Holds Singapore Permanent Residence status (blue IC).

Foreigner: Anyone who is neither SC nor SPR — including Employment Pass, S Pass, Dependant Pass, Long-Term Visit Pass, and tourist pass holders.

Entity: Companies, partnerships, associations and trustees (where there is no identifiable beneficiary). Effective 9 May 2022, the entity rate jumped from 35% to 35% + an additional 30% — totalling 65%.

Worked example: Married couple, second property

Couple: Singapore Citizen husband + Singapore Citizen wife. They already own an HDB flat together. They buy a S$2,000,000 condo in joint names.

Line item	Amount
Purchase price	S$2,000,000
BSD (4-tier rate, capped at 6% above S$3M)	S$69,600
ABSD at 20% (SC second-property rate)	S$400,000
Total stamp duty	S$469,600

If they sell the HDB flat and apply for ABSD remission within 15 months of buying the condo (the window was extended from 6 to 15 months in February 2024), they can claw back the S$400,000 — but only if neither of them owns any other residential property after the HDB sale.

ABSD remissions you can actually use

There are five common remissions. Get any of them wrong and the IRAS will claw back the duty plus penalties.

1. Married couples (both / one SC) buying a matrimonial home together. Sell your existing residential property within 15 months of completion (extended from 6 months on 16 February 2024). For new launches, the 15-month clock starts at TOP. Both names must be on the title. The Citizen spouse must remain on the title — divorces during this window have triggered claw-backs.

1a. Single Singapore Citizens aged 55+ buying their second property. From 16 February 2024, single SCs aged 55 or above can apply for an ABSD refund on their second residential property if they sell their first property within 6 months of buying the second (resale) or 6 months of TOP (new launch). The refund is capped at the difference between the second-property ABSD paid and what would be due if it had been a first property.

2. Inheritance / gift between family. ABSD is not payable when property passes by will, intestacy, or operation of law (e.g. a Right of Survivorship).

3. SC purchasing under the Public Scheme HDB. Couples can use this if the flat is bought from HDB directly.

4. International treaties (FTA). Already factored into the table above for US/Norwegian/Icelandic/Liechtenstein/Swiss buyers.

5. Bankruptcy / mortgagee sales. Remission case-by-case.

When does ABSD apply?

The clock starts on the date the Option to Purchase (OTP) is exercised (resale market) or the Sale & Purchase Agreement (S&P) is signed (new launch). It is payable within 14 days. If you exercise an OTP on 8 April 2026, the deadline is 22 April 2026.

Late payment penalties:

• 1 month late: greater of S$10 or the duty owed.
• 1–3 months late: greater of S$25 or 4× the duty owed.
• More than 3 months: greater of S$50 or 4× the duty owed plus interest.

Common mistakes that trigger ABSD claw-backs

• Buying in trust for a child without a clear beneficiary. The 65% entity rate applies. Set up a settlor-purpose trust with the child as the named beneficiary to use the child's profile (which would be 0% if no other property).
• Leaving an old property in your name "just for now". ABSD remission requires that neither spouse own any other residential property within 6 months of the new purchase — including overseas property is not counted, but Singapore property is.
• Decoupling without watching ABSD on the buy-back side. When one spouse buys out the other's share, ABSD is payable on the share being transferred, treated as a fresh purchase.
• Forgetting that the FTA-Citizen treatment requires you to be a citizen, not just a resident. A US Green Card holder is not a US citizen for ABSD purposes.

How to actually pay ABSD

You stamp via the IRAS e-Stamping portal at e-stamping.iras.gov.sg. After login with Singpass, you complete the BSD + ABSD form together. PayNow QR is the fastest method; bank transfer takes 2 working days.

Keep the e-Stamp certificate — your conveyancing lawyer needs it for completion.

Related calculators and articles

• ABSD Calculator — instant figure with the spousal remission toggle
• BSD Calculator — separate from ABSD; payable on every property
• SSD Calculator — Seller's Stamp Duty if you sell within 3 years
• HDB vs Bank Loan Guide

For the most current figures, IRAS publishes the ABSD schedule at iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/buyer-stamp-duty.