--- title: ABSD in Singapore: buyer profile and property count canonical_url: https://propertysignals.ai/guides/absd updated: 2026-09-01 --- # ABSD in Singapore: buyer profile and property count Canonical HTML guide and calculator: Buyer's Stamp Duty (BSD) applies on the higher of purchase price or market value. ABSD is then determined by buyer profile and residential-property count at the date of purchase. Joint buyers with different profiles can be subject to the highest applicable rate on the full purchase value. ## ABSD rates used by the illustration | Buyer profile | First property | Second property | 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 uses 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 treatment, ownership-interest transfers or remission eligibility. ## Buying before selling A replacement purchase made while the existing home is still owned can have second-property consequences. Eligible married couples may qualify for an ABSD remission or refund, but this depends on all conditions, including the relevant sale and application deadlines. Confirm the exact transaction structure with IRAS and a conveyancing lawyer. IRAS has also published enforcement information on two-step “99-to-1” arrangements. Do not treat ownership restructuring as a general template. ## Sources - [IRAS ABSD rates and scenarios](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/additional-buyer%27s-stamp-duty-%28absd%29) - [IRAS BSD rates](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/buyer%27s-stamp-duty-%28bsd%29) - [IRAS married-couple remission](https://www.iras.gov.sg/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions/common-stamp-duty-remissions-and-reliefs-for-property/remission-of-absd-for-a-married-couple)