PropertySignalsABSD in Singapore: buyer profile and property count
ABSD is not a generic percentage to add at the end of a purchase budget. It depends on the buyer profile, the residential-property count at purchase and potentially the transaction structure.
Updated 1 September 2026
BSD and ABSD answer different questions
Buyer's Stamp Duty (BSD) applies to a residential purchase on the higher of the purchase price or market value. Additional Buyer's Stamp Duty (ABSD) is then determined by the buyer profile and number of residential properties at the date of purchase. For joint buyers with different profiles, IRAS applies the highest relevant rate to the full value of the purchase.
Illustrative BSD and ABSD calculator
Enter the higher of the purchase price and market value. This uses the residential BSD bands effective from 15 February 2023 and ABSD rates on or after 27 April 2023. It does not assess FTA treatment, trusts, developer rules, a change in ownership interest or any remission.
Planning illustration only. Stamp duty is time-sensitive and depends on the legal instrument and facts of the purchase. Confirm the result through IRAS and your conveyancing lawyer before committing.
Rates used in the illustration
| Buyer profile | First residential property | Second | Third and subsequent |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity or trust | 65% | 65% | 65% |
The calculator excludes special cases. Certain nationalities may have FTA treatment, and trusts, housing developers and transfers can have separate rules.
Buying before selling can create a cash-timing problem
If you buy a replacement home while still owning the existing residential property, the purchase may be counted as a second property. For eligible married couples who buy a second residential property jointly, IRAS sets conditions for an ABSD remission or refund, including disposal of the first property within the relevant six-month window and a timely refund application. The exact conditions matter, so treat a possible remission as something to confirm, not as cash already available.
Map the purchase and sale sequence before an option is exercised. Use HDB vs condo for the wider upgrade budget and the en bloc guide if a collective sale is part of the sequence.
Do not treat ownership restructuring as a template
IRAS has published enforcement information on two-step “99-to-1” arrangements. Where IRAS determines tax avoidance, it can disregard or vary the arrangement, recover the duty and impose a 50% surcharge on the additional duty payable. This guide is not advice on decoupling, ownership shares or any tax strategy. Obtain independent legal advice for a transaction structure.