Rates and thresholds change. The current figures are kept in one place: the Singapore property rules reference.
Full guide and calculator: ABSD Singapore 2026: every rate, remission and buyer profile and the ABSD calculator
ABSD is charged in addition to Buyer's Stamp Duty, which every buyer pays regardless of citizenship or property count. Both are computed on the higher of the purchase price or market valuation.
For 2026, a Singapore Citizen pays 0 percent ABSD on a first residential property, 20 percent on a second, and 30 percent on a third or subsequent property. A Permanent Resident pays 5 percent on a first property, 30 percent on a second and 35 percent on a third or subsequent property. A foreigner buying any residential property pays 60 percent, and an entity or living trust pays 65 percent. Under a Free Trade Agreement, IRAS gives a Singapore Permanent Resident who is also a US citizen the same treatment as a Singapore Citizen. Check IRAS for any other nationality.
Worked example: a Singapore Citizen buying a second property at S$2,000,000 pays S$400,000 in ABSD alone, on top of BSD. Married Singapore Citizen couples buying a second property can apply for ABSD remission if they sell their first property within 6 months of the new purchase.
Current ABSD rates
These are the rates IRAS lists for purchases on or after 27 April 2023. The rate depends on the buyer's profile on the date of purchase and the number of residential properties the buyer owns, counting any share in a property. For a joint purchase by buyers with different profiles, the highest applicable rate applies to the whole property.
| Buyer profile | ABSD rate |
|---|---|
| Singapore Citizen, first residential property | No ABSD (IRAS shows not applicable) |
| Singapore Citizen, second residential property | 20% |
| Singapore Citizen, third and subsequent | 30% |
| Singapore Permanent Resident, first residential property | 5% |
| Singapore Permanent Resident, second residential property | 30% |
| Singapore Permanent Resident, third and subsequent | 35% |
| Foreigner, any residential property | 60% |
| Entity, any residential property | 65% |
| Trustee, any residential property | 65% |
| Housing developer | 35% (remission available on conditions) plus 5% that is not remittable |
Source: IRAS, Additional Buyer's Stamp Duty (ABSD), checked 20 October 2026. ABSD is computed on the higher of the purchase price or market value and rounded down to the nearest dollar.
Worked example, illustrative
This example is illustrative only and is not advice. A Singapore Citizen who already owns one residential property buys a second at S$2,000,000, which is the higher of price and market value. The ABSD rate is 20%, so ABSD is 20% x S$2,000,000 = S$400,000. Buyer's Stamp Duty is a separate amount on top. IRAS gives its own example: a foreigner buying at a market value of S$2,000,000 pays 60%, which is S$1,200,000.
Timing: IRAS says BSD and ABSD must be paid within 14 days after the date of the signed contract or agreement, or within 30 days after receipt in Singapore if signed overseas. A penalty of 4 times the unpaid duty can be imposed under the Stamp Duties Act.
Source: IRAS, ABSD page, checked 20 October 2026. For refunds of ABSD, see ABSD remission.
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Book a free 30 minute call WhatsApp WinfredWinfred Quek is an Associate Marketing Consultant at Crestbrick Pte Ltd (CEA Licence No. L3010886H). CEA R073319H. This page is for general information only and does not constitute financial, investment, or legal advice. Verify current figures with IRAS, HDB, CPF Board, or MAS before making any decision.