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A foreigner pays 60% ABSD on a residential purchase, applied to the higher of price or market value, on top of tiered BSD. On a S$2M home that is S$1.2M of ABSD before you add the roughly S$69,600 of BSD. This calculator shows your total upfront stamp duty and what it is as a percentage of price.
Under certain Free Trade Agreements, nationals of the United States, Switzerland, Norway, Liechtenstein and Iceland are accorded the same stamp duty treatment as Singapore Citizens on residential property. If you hold one of these nationalities you may pay Citizen rates rather than 60%. Verify your eligibility carefully before you rely on it.
No. An entity or company purchasing residential property is charged 65% ABSD, which is higher than the 60% foreigner rate, plus a further non remittable component for developers. A corporate vehicle is generally not a workaround for residential property. It only makes sense in specific commercial scenarios with very different economics.
A Singapore PR pays 5% ABSD on a first residential property versus 60% for a foreigner. That 55 percentage point gap is a meaningful reason to time a purchase around obtaining PR if it is realistic for you. The right answer depends on your timeline, so it is worth mapping your specific situation first.
Where one buyer is a Singapore Citizen and one is a foreigner, IRAS applies the highest rate, 60%, to the whole purchase. Buying jointly does not blend the rate down. Some couples structure ownership around the Citizen spouse, but get this wrong and the full 60% applies, so professional structuring is essential.