Last reviewed: 19 May 2026

ABSD Refund Singapore: How to Claim Remission and the Full Timeline

By Winfred Quek · CEA R073319H · Crestbrick

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

Who Qualifies for ABSD Remission

Step by Step: Married SC Couple ABSD Remission Claim

Timeline Visualised: Resale Property Replacement

Timeline Visualised: New Launch Replacement

What Happens If You Miss the 6 Month Deadline

Missing the 6 month disposal deadline forfeits the ABSD remission entirely. IRAS has no discretion to grant extensions, the Stamp Duties Act does not provide for extension of the disposal window. The $360,000 ABSD (on a $1.8M property) is permanently lost.

Reasons couples miss the deadline: inability to sell existing property at acceptable price, legal delays in completion, personal circumstances preventing timely sale. The only safeguard is to start the sale process early, ideally 3 to 4 months before the deadline, and price competitively to ensure completion.

If you are at risk of missing the deadline due to a genuine emergency (medical incapacity, legal dispute), IRAS can be approached for a ministerial remission, but this is not guaranteed and the bar is high.

ABSD Remission for Developers

Licensed housing developers (companies holding a Housing Developer licence) pay 35% ABSD on land purchases for residential development, but receive remission if the development is completed and all units sold within 5 years from the date of land acquisition. If the 5 year deadline is missed, the ABSD is payable plus an additional 5% per year of delay.

This developer ABSD remission structure incentivises timely project launches and completion, a deliberate policy tool to increase housing supply. The 5 year clock from land purchase (not TOP) means developers must be efficient in design, approvals, and sales.

Frequently Asked Questions

Can I claim ABSD remission if I sell my HDB flat instead of a private property?

Yes. The ABSD remission for married SC couples applies regardless of whether the disposed property is an HDB flat or a private property. If you owned an HDB flat jointly with your spouse and sell it within 6 months of completing the purchase of your private replacement home, the ABSD remission claim process is identical. The HDB flat sale must be fully completed (not just the OTP signed) within the 6 month window.

Does both spouses' names need to be on the new property to claim remission?

For the married SC couple remission, both spouses must be joint purchasers of the replacement property, both names must be on the new property's title. If only one spouse is named on the new property, the remission conditions may not be satisfied. This is a common documentation issue, always confirm the ownership structure with your lawyer before signing the OTP.

Is the ABSD refund paid to me in cash even if I used CPF for the downpayment?

ABSD must be paid in cash at the time of stamping, CPF cannot be used to pay ABSD directly. The refund is therefore paid in cash back to the bank account that originally funded the ABSD payment. It is not credited to your CPF account. This refund can then be used for any purpose including making a voluntary CPF top up if you wish to replenish CPF depleted during the purchase.

Do I pay interest on the ABSD during the period before the refund?

No. IRAS does not pay interest on the ABSD amount held during the remission period. For new launch buyers who pay ABSD 3 to 4 years before TOP (and therefore 3 to 4 years before they can dispose the existing property and claim the refund), the opportunity cost of the ABSD capital is effectively a hidden cost of the remission structure. On $360,000 held for 4 years at 4% opportunity cost = approximately $57,600 in foregone interest/returns.

Related: ABSD Singapore 2026 Complete Guide · ABSD Remission Married Couples 2026 · Sell HDB First or Buy Condo First · ABSD Remission Claim Process IRAS

Frequently asked questions

How do I claim an ABSD refund in Singapore?

To claim ABSD remission as a married couple replacing your home: (1) pay the full ABSD upfront at purchase, (2) sell your existing residential property within 6 months of the new property's completion date (for completed properties) or within 6 months of the new property's TOP (for new launches), (3) submit the ABSD remission claim via IRAS e Stamping portal within 6 months of the disposal of the existing property. IRAS typically processes refunds within 4 to 8 weeks of a complete application.

What is the 6 month ABSD remission deadline?

For married SC couples claiming ABSD remission (replacing their only home), the existing property must be sold within 6 months of: (a) the date of purchase of the replacement property if it is a completed property, or (b) the TOP date of the replacement property if it is an uncompleted property (new launch). Missing this 6 month deadline forfeits the ABSD remission entirely, the ABSD paid is not refunded.

Can a SC/PR married couple claim ABSD remission?

Yes, but with conditions. For a married couple where one is SC and the other is PR, ABSD remission is available if: both spouses are purchasing their first joint residential property together, neither party owns any other residential property at the time of purchase, and they intend to use it as their matrimonial home. The PR's 5% ABSD can be remitted. For a SC/PR couple replacing their existing home (second property scenario), the standard married couple remission conditions apply, sell existing property within 6 months.