ABSD remission

Rates and thresholds change. The current figures are kept in one place: the Singapore property rules reference.

Full guide: How to claim an ABSD refund, with the 6 month timeline and Singapore stamp duty exemptions and when ABSD is refunded

In most cases ABSD remission does not mean ABSD is waived upfront. IRAS says BSD and ABSD are payable at stamping, within 14 days after the date of the signed contract for a document signed in Singapore. Remission is then claimed as a refund once the conditions are met. IRAS also states that for some HDB upgrading cases, where HDB rules already require the existing flat to be sold, the remission is given upfront.

For the married couple route on a second residential property, IRAS lists the conditions under the Stamp Duties (Spouses) (Remission of ABSD) Rules. The couple must include a Singapore Citizen and buy the second property under both their names only. They are described in the section below.

Remission conditions per IRAS

Married couple, second residential property

• The couple includes a Singapore Citizen and buys the second property under both their names only.
• Neither spouse owned interest in more than one residential property at the date of purchase of the second property, and ABSD has been paid on it.
• The first property is sold within 6 months after the date of purchase of the second, if it was completed. If the second was uncompleted at purchase, the six months run from the TOP or CSC issue date, whichever is earlier.
• The couple stays married, there is no change of ownership of the second property by the time the first is sold, and they have not bought or acquired any other residential property since.
• The refund application is made within 6 months after the date of sale of the first property.

IRAS says it does not extend the six month timeline. For e Stamping forms submitted on or after 2 July 2023, IRAS states that eligible couples who declared their intention to sell and claimed the refund in the form are refunded automatically within 6 weeks from the stamping of the sale of the first property.

Source: IRAS, Remission of ABSD for a married couple, checked 20 October 2026.

Married couple buying with no residential property

IRAS says full ABSD remission may apply where a couple that includes a Singapore Citizen buys jointly under both names only and neither spouse owns any residential property. The couple applies for the remission instead of paying the ABSD. The scenarios are in IRAS's ABSD Rates and Remissions for Married Couples tables (same IRAS page, checked 20 October 2026).

Single Singapore Citizen seniors aged 55 and above

For a second residential property bought on or after 16 February 2024, IRAS allows a refund of the ABSD paid if conditions are met. These include that each first property is solely owned by a single SC aged 55 and above (or with single SC seniors aged 55 and above who are immediate family members), that the first property is disposed of within 6 months as above, that the second property is worth less than each first property sold, and that the refund application is made within 6 months after the sale of the first property.

Source: IRAS, ABSD concession for single SC seniors, checked 20 October 2026.

Trusts and housing developers

A trustee pays ABSD (Trust) of 65% upfront. IRAS may refund the difference between 65% and the ABSD rate of the beneficial owner with the highest applicable rate, where the property is held for identifiable individual beneficiaries only. The refund application must be made to IRAS within six months after the instrument is executed. A housing developer pays 35% plus a non remittable 5%, and may apply for remission of the 35% subject to conditions. An entity that pays 65% and later decides to develop does not qualify for the developer remission, because IRAS does not accept a change of intention after purchase. Restructuring, formerly decoupling, is a separate strategy for freeing up a spouse's ABSD status and is not remission.

Source: IRAS, ABSD page, checked 20 October 2026.

Worked example, illustrative

This example is illustrative only and is not advice. A married Singapore Citizen couple owns one HDB flat jointly and buys a second property jointly at S$2,000,000. ABSD at the second property rate for a Singapore Citizen is 20%, which is S$400,000, paid at stamping. If they meet every condition above, including selling the HDB flat within 6 months and applying in time, IRAS may refund the S$400,000. If the flat is sold after the six months, IRAS says the refund conditions are strictly applied and the S$400,000 is not refunded.

Rates behind the remission rules are in the ABSD glossary entry.

Winfred 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.