Guide · 2026
Do you pay ABSD on inherited property in Singapore?
By Winfred Quek · 9 minute read · Last reviewed May 2026
Reviewed 13 October 2026 · Sources linked below
Key Takeaways
- IRAS ABSD rates for a Singapore citizen: 0% on a first residential property, 20% on a second and 30% on a third.
- An inherited property counts toward your residential property count.
ABSD rates for a Singapore citizen
| Residential properties owned before the purchase | ABSD rate on the next purchase |
|---|---|
| None (first residential property) | 0% |
| One (second residential property) | 20% |
| Two or more (third residential property) | 30% |
On a $1,500,000 purchase, ABSD at 20% is $300,000 and at 30% is $450,000.
Inheritance
ABSD applies to a purchase. An inheritance is not a purchase, so it does not attract ABSD, but the inherited property is still counted when you buy another property.
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Frequently asked questions
Do I pay any stamp duty when I inherit a property?
ABSD does not apply to an inheritance because ABSD applies to a purchase. The inherited property still counts toward your residential property count for later purchases.
Sources & References
How does this apply to your own numbers?
General rules only take you so far. What actually decides your move is your financing, your timeline, and what you already own. A Property Portfolio Analysis maps your real position, so you are deciding on your own figures rather than a rule of thumb.
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