Additional Buyer’s Stamp Duty
ABSD in Singapore
Current rates for every buyer profile, the rule that decides a joint purchase, and a calculator that shows the provision behind its answer.
| Profile of buyer | First residential property | Second | Third or subsequent |
|---|---|---|---|
| Singapore Citizen | No ABSD | 20% was 17% | 30% was 25% |
| Singapore Permanent Resident | 5% | 30% was 25% | 35% was 30% |
| Foreigner | 60% was 30% | 60% was 30% | 60% was 30% |
| Entity | 65% was 35% | 65% was 35% | 65% was 35% |
| Trustee | 65% was 35% | 65% was 35% | 65% was 35% |
| Housing Developer | 35% plus 5% non-remittable | 35% plus 5% non-remittable | 35% plus 5% non-remittable |
This is a study tool, not tax advice. It applies the rate to the amount entered and does not test whether the market value is higher, which is the figure IRAS uses when it is. Liability is fixed by the buyer profile on the date of purchase or acquisition, and the property count includes property beneficially owned and held on trust.
Source: IRAS — Additional Buyer's Stamp Duty · Stamp Duties Act 1929, First Schedule, Article 3(bf) · checked 2026-08-22
The rule that decides a joint purchase
Where two or more buyers of different profiles buy together, the highest applicable ABSD rate applies to the ENTIRE value of the property.
This is the most expensive misreading in the Singapore market and a standing examination item. A Singapore Citizen buying a first home together with a foreign spouse does not pay nothing, and does not pay half. The couple pay the foreigner rate of 60% on the whole price. The duty is not apportioned by share and it is not averaged.
Free Trade Agreement remission
Some foreign buyers are given the same stamp duty treatment as a Singapore Citizen. Read the two lines below carefully, because they are not the same shape and the difference is examinable:
- Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland
- Nationals of the United States of America
Nationals and permanent residents qualify for the four European countries; for the United States it is nationals only. This is also a remission, not an automatic rate: it is applied for through myTax Portal to obtain a remission certificate. A candidate who describes it as "foreigners from these countries pay no ABSD" has the mechanism wrong even when the arithmetic comes out right.
Source: IRAS · Stamp Duties (Free Trade Agreements) (Remission of ABSD) Rules · checked 2026-08-22
Common questions
How much ABSD does a Singapore Citizen pay on a first property?
No ABSD is charged on a Singapore Citizen's first residential property. The second attracts 20% and the third or subsequent 30%.
How much ABSD does a foreigner pay in Singapore?
60% on any residential property, whatever the number owned, unless a Free Trade Agreement remission gives Singapore Citizen treatment.
How is ABSD worked out when two people buy together?
The highest applicable rate applies to the entire value. It is not apportioned by share and it is not averaged, so a Singapore Citizen buying a first home with a foreign spouse pays 60% on the whole price.
Is ABSD charged on top of Buyer's Stamp Duty?
Yes. ABSD is charged in addition to BSD. BSD depends on the price; ABSD depends on who is buying and how many residential properties they will own afterwards.
Which foreigners are exempt from ABSD?
Nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, are given Singapore Citizen treatment. It is a remission applied for through myTax Portal, not an automatic rate.
When did the current ABSD rates take effect?
27 April 2023. The rates that applied from 16 December 2021 until 26 April 2023 are shown beside the current ones in the table on this page.
Practise the rule you just used
Ten questions on Singapore stamp duties from the RES bank, each with the provision behind it. Short practice, not a paper: it is not scored out of 100 marks and it does not give a verdict. Enable JavaScript to practise here, or read the sourced pages linked above.
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