ABSD Singapore 2026: every rate, every remission, every buyer profile

Last updated 2026-04-27 · Rates current under the post-April 2023 ABSD framework. Confirm with IRAS or your conveyancer before signing.

Additional Buyer's Stamp Duty is the single largest avoidable line item in Singapore property transactions. On a S$2 million second purchase by a Singapore Citizen, ABSD alone is S$400,000 — more than most people's HDB sale proceeds. Get it right, and the transaction works. Get it wrong, and you've handed IRAS the equivalent of a deposit on another property.

This is the hub page: the full 2026 rate table, every remission scenario with precise eligibility, the 6-month disposal mechanics, FTA exemptions, foreign buyer treatment, three worked examples, and ten FAQs. If you want the deeper 2026 reference with structural workarounds, see ABSD Singapore 2026: every rate, every remission, every legal angle.

1. What are the ABSD rates in Singapore in 2026?

Rates effective 27 April 2023 onward, unchanged through 2026-04-27. Applied to the higher of purchase price or market value. Payable within 14 days of OTP execution.

The rates are flat, not bracketed. An SC buying a S$2M second property pays 20% on the full S$2M = S$400,000, not a tiered calculation. ABSD sits on top of regular Buyer's Stamp Duty (BSD), which uses tiered rates from 1% to 6%.

2. ABSD remission scenarios — who gets relief and when

2a. Matrimonial home remission (the main relief)

SC + SC or SC + Foreigner married couples can claim full ABSD refund on a replacement matrimonial home if all of the following hold:

1. The couple is legally married at the time of purchase.
2. At least one spouse is a Singapore Citizen.
3. The new property is held in both spouses' names.
4. The existing matrimonial home is sold within 6 months of the new property's completion (for resale) or TOP (for new launch).
5. Neither spouse owns any other property at the point of new purchase.

2b. SC-PR couple remission

SC + PR couples follow the same matrimonial home rules. The couple pays the higher applicable rate upfront (typically 5% if treated as PR's first property under joint purchase) and claims remission down to 0% on disposal of existing home within 6 months.

2c. Living trust remission for minors

Property bought via living trust for an identifiable Singapore Citizen minor pays 65% trust ABSD upfront. If the trust is genuine — beneficiaries named, beneficial ownership clear, not discretionary — IRAS refunds down to the minor's individual rate (typically 0% for first property of an SC minor with no other holdings).

2d. Housing developer remission

Developers acquiring residential land for qualifying development can claim ABSD remission subject to a 5-year build-and-sell timeline (Qualifying Certificate / Additional Conveyance Duty rules). Not relevant to individual buyers.

3. The 6-month disposal window mechanics

The 6-month clock is the most-missed detail in ABSD remission planning. It starts at completion or TOP of the new property — not at OTP, not at booking, not at signing of the Sale & Purchase Agreement. For new launches, this can be 3-4 years after booking.

Three places this goes wrong: (a) calendar slip — the property buyer assumes "about 6 months" when it's strict; (b) sole-name purchase of the new property — disqualifies the joint claim; (c) one spouse holds a minor share in another property at the time of new purchase — disqualifies the whole claim. A 1% sliver of ownership in another property, even forgotten, kills the remission.

4. FTA exemption — the relief most foreign buyers don't know about

Under Singapore's free trade agreements, nationals of these five countries get Singapore Citizen-equivalent ABSD treatment:

• United States (citizens, not green card holders or PRs)
• Iceland
• Liechtenstein
• Norway
• Switzerland

Qualifying nationals pay 0% / 20% / 30% on first / second / third+ properties — the SC rate card — instead of the foreign 60% flat rate. Two conditions matter: you must hold the qualifying nationality (proof: passport at OTP), and you must purchase in your personal name. A US national buying via a Delaware LLC pays 65% entity rate; the FTA benefit doesn't pass through corporate structures.

For a deeper FTA explanation by buyer profile, see FTA-group buyer guide (US, Switzerland, Norway, Iceland, Liechtenstein).

5. Why is the foreign buyer ABSD 60%?

On 27 April 2023, the Singapore government raised foreign buyer ABSD from 30% to 60% as a cooling measure. The official rationale: dampening high-end demand from non-resident buyers in the prime districts (CCR), where foreign purchases were inflating headline price growth. Entity ABSD was simultaneously raised from 35% to 65%.

The 60% rate is flat and applies to every residential purchase by a foreigner — first, second, hundredth, doesn't matter. The only path to lower-rate residential property for foreigners is FTA nationality (above) or via marriage to an SC and matrimonial home remission (below).

For a strategic angle on whether the post-60% market still works for serious foreign capital, see the foreign-buyer 60% ABSD strategy piece.

6. Three worked examples

Example A — SC couple upgrading from HDB to S$2.2M condo

The S$440,000 must be funded upfront in cash within 14 days of OTP. Couples without that liquidity sometimes use bridging loans — see the bridging loan playbook.

Example B — SC investor buying second property without selling first

No remission available. The investor can either absorb the 20% as a permanent cost (treat it as part of the basis) or restructure via decoupling — see the decoupling hub.

Example C — US national (FTA) buying S$3M condo

The single largest tax win available to any foreign buyer. Properly executed, the FTA claim is filed at OTP with passport and supporting nationality evidence — not after the fact.

7. ABSD on entity purchases — the 65% reality

Entity ABSD is 65% flat on every residential purchase, regardless of where the entity is incorporated, regardless of beneficial owner nationality. A BVI company buying a Singapore condo pays 65%. A Singapore-incorporated Pte Ltd buying a Singapore condo pays 65%. A US LLC pays 65%.

The structure most buyers contemplate ("hold via SPV for asset protection") collides with this rate card immediately. For most individual buyers, entity acquisition only makes sense for commercial property (no ABSD) or where genuine institutional/family-office governance requires it and the 65% has been priced in.

8. ABSD timing and cash-flow planning

• Stamping deadline: 14 days from OTP execution. Late stamping triggers penalties (up to 4× the duty).
• Funding source: ABSD is paid in cash, not from the loan. Bank financing covers BSD up to LTV limits but never ABSD.
• Refund timing on remission: 4-8 weeks after claim filing, no interest paid. Plan working capital accordingly.
• CPF use: ABSD cannot be paid from CPF. Cash only.

9. The 5 mistakes I see on ABSD planning

1. Confusing ABSD with BSD. They're additive, not alternative.
2. Assuming the 6-month remission clock starts at OTP. It starts at completion / TOP.
3. Buying a new matrimonial home in one spouse's sole name, breaking remission eligibility.
4. Foreign buyers paying 60% when they qualify for 0% under FTA — a S$1.8M mistake on a S$3M purchase.
5. Using a corporate vehicle without realising it triggers 65% entity ABSD.

10. How ABSD plays into the 4-Pillar Audit

ABSD lives in the Capital pillar of my audit framework — it's a transaction cost, but one that often determines whether the deal works at all. The interesting question isn't "what's the ABSD?" but "what's the optimal sequencing and structure to minimise ABSD without compromising the underlying thesis?" That question has three sub-questions:

1. Is there a legitimate remission path (matrimonial, FTA, trust)? If yes, sequence around it.
2. Is there a legitimate restructuring path (decoupling, family member purchase)? If yes, run the break-even.
3. If no relief is available, does the asset still work at post-ABSD all-in cost? If yes, buy. If no, don't.

Frequently asked questions

Related reading

• ABSD Singapore 2026: every legal angle (deep dive)
• ABSD explained (foundational)
• Decoupling hub
• Foreign buyer 60% strategy
• ABSD calculator

Winfred Quek is a Senior Associate District Director and founder of Crestbrick, advising Singapore upgraders, investors, and family offices using the 4-Pillar Portfolio Audit framework. CEA R073319H. Not legal or financial advice — confirm specifics with IRAS or your conveyancer.