ABSD Remission Calculator (2026)

Married couples with at least one Singapore Citizen spouse who buy a second residential property must pay Additional Buyer's Stamp Duty (ABSD) upfront — but can claim a FULL refund if they sell their first residential property within 6 months of completing the second purchase (or within 6 months of TOP/CSC for properties under construction). The refund must be claimed within 6 months of selling the first property. This remission is the most common legitimate route for Singaporean upgraders to avoid the 20% ABSD on their second home.

Two essential conditions. First, the couple must be legally married, and at least one spouse must be a Singapore Citizen. Second, both spouses' names must be on the second property purchase (joint purchase). PR + PR couples and unmarried partners do not qualify. The remission applies regardless of whether the first property was held solely by one spouse or jointly — what matters is that the second property is a joint purchase by the married couple.

You must sell your first residential property within 6 months (180 days) of: (a) completing the second property purchase if it's a completed property, OR (b) the TOP / CSC date if the second property is under construction. The 6-month clock starts ticking from completion, not from booking or signing the S&P. Missing the deadline by even one day forfeits the entire refund.

You pay the full ABSD on the second property within 14 days of the S&P signing (30 days if signed overseas) — same deadline as any other ABSD payment. For an SC + SC married couple buying a $1.5M second property, that's $300,000 (20% of $1.5M). The refund only arrives AFTER you sell the first property and submit the refund application. Typical refund processing time is 2-3 months from approval. Plan your cashflow accordingly — you need the upfront $300K available even though you'll get it back.

For SC + Foreigner couples, IRAS applies the HIGHEST ABSD rate among joint buyers — so the foreigner's 60% rate applies, not the SC's 0%. The remission is still available (because there's at least one SC spouse) but the upfront ABSD is 60% of the purchase price. For SC + PR couples, the PR's 30% applies upfront, with full refund available on first-property sale. For PR + PR couples, the remission does NOT apply at all — the 30% ABSD stays paid.

Submit IRAS Form ABSD-Remission within 6 months of selling your first property. Documents required: copy of the second property's ABSD payment receipt, copy of the first property's sale completion documents, marriage certificate, identity documents for both spouses. IRAS reviews and typically processes within 2-3 months. The refund is paid into the bank account specified on the application.

No refund. The full ABSD paid upfront stays paid. This is one of the most expensive mistakes in Singapore property — missing the deadline by a week on a $1.5M second property costs $300K. If your first-property sale is taking longer than expected (e.g., buyer financing fell through), consult your conveyancing lawyer immediately about extension requests. IRAS does NOT have discretion to extend the 6-month rule — it is statutory.