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Singapore Stamp Duty Exemptions 2026: 9 Scenarios Where You Pay Less

By Winfred Quek · CEA R073319H · 7 minute read · Last reviewed May 2026

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

Facts verified: May 2026 · Sources linked below

The 9 Exemption Scenarios

1. Singapore Citizen Buying First Residential Property

An SC buying their first residential property pays 0% ABSD. BSD still applies on the purchase price. This is not technically a "remission": it is simply the baseline rate at which SCs are taxed on their first property. No application or documentation is required beyond the standard stamping process.

2. FTA Qualifying Foreigners First Property Only

Nationals of countries with qualifying bilateral Free Trade Agreements with Singapore are treated like Singapore Citizens for ABSD purposes on their first residential property purchase. Qualifying nationalities include: United States (USSFTA), Switzerland, Norway, Iceland, and Liechtenstein (EFTA Singapore FTA). These nationals pay 0% ABSD on their first property. For any second or subsequent property, they revert to the standard foreigner ABSD rate (currently 60%).

The FTA exemption applies to the individual not to companies or trusts incorporated in those countries.

3. SC Married Couple: Matrimonial Home Remission

When an SC married couple (or SC/PR couple where one is SC) buys a replacement matrimonial home in both names and sells their existing jointly held matrimonial home within 6 months of the new property's completion, the ABSD paid at stamping is refunded. This is a conditional remission: ABSD must be paid upfront and claimed back. See the full remission claim guide for the step by step process.

4. Inheritance Through Will or Intestacy

Property transferred upon the owner's death whether through a valid will or through intestacy (dying without a will, where the Intestate Succession Act distributes assets) does not trigger BSD or ABSD. This is the most stamp duty efficient way to transfer property to heirs. The inheriting party takes ownership without any stamp duty liability, regardless of how many properties they already own.

5. Government Compulsory Acquisition

When the Singapore government compulsorily acquires a property under the Land Acquisition Act (e.g., for infrastructure development), the owner receives compensation without any stamp duty being payable by either party. This is not a voluntary transaction and therefore falls outside the stamp duty framework.

6. Court Ordered Transfers (Divorce Settlements)

A property transferred pursuant to a court order in divorce proceedings may qualify for stamp duty relief. The specific treatment depends on the court order's terms, the nature of the transfer, and whether consideration is paid. In some cases, the court ordered nature of the transfer means that ABSD is not assessed (particularly where the property passes from one divorcing spouse to the other as part of an asset division with no cash consideration). Always get a legal opinion specific to your court order.

7. Intra-Group Corporate Transfers

Companies transferring property to another company within the same group (a parent transferring to a wholly owned subsidiary, or vice versa) can apply to IRAS for stamp duty remission. Conditions include: the group relationship must exist at the time of transfer; the transferee must retain the property for at least 3 years; and the remission applies to BSD, ABSD on residential property (for companies), and SSD. Available for commercial and residential property held by corporate groups.

8. Buying Commercial or Industrial Property No ABSD

There is no ABSD on non-residential property: commercial units, industrial units, shophouses used for commercial purposes, strata offices, retail units. This is arguably the most practically accessible exemption for property investors. A foreigner who would pay 60% ABSD on a residential condo pays 0% ABSD on a commercial shophouse. A SC buying their third property pays 30% ABSD on a residential condo but 0% ABSD on a strata office. Only BSD (at non-residential rates, capped at 3% for amounts above $360K) applies.

9. Developer ABSD Remission

Residential property developers who purchase land or residential properties for development and sale pay a higher ABSD (35% for developers). However, a substantial portion of this ABSD is remitted if the developer completes construction and sells all units within 5 years of the land purchase. This is the developer ABSD remission and is specific to licensed residential developers not applicable to individual buyers.

Summary Table: All 9 Exemptions

Related reading

• ABSD remission claim from IRAS step by step
• Gifting property in Singapore: BSD, ABSD, and what IRAS sees
• Shophouse investment Singapore: the commercial property route
• Foreign buyer 60% ABSD strategy: how to structure Singapore property

Winfred Quek is an Associate Marketing Consultant at Crestbrick Pte Ltd. CEA R073319H. Information on this page is general and does not constitute financial, investment, or mortgage advice.

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Frequently asked questions

Do foreigners from the US or Switzerland pay ABSD in Singapore?

Nationals of countries with qualifying Free Trade Agreements with Singapore, including the US (USSFTA), Switzerland, Norway, Iceland, and Liechtenstein, are treated like Singapore Citizens for ABSD purposes on their first residential property purchase only. They pay 0% ABSD on a first property but revert to foreigner ABSD rates (60%) for any subsequent residential purchases.

Is inherited property subject to stamp duty in Singapore?

No. Property inherited through a will or through intestacy (no will) does not trigger BSD or ABSD. This is one of the most significant stamp duty exemptions in Singapore, making testamentary transfer more tax efficient than lifetime gifts.