Additional Buyer's Stamp Duty (ABSD)
What is ABSD (Additional Buyer's Stamp Duty)?
Additional Buyer's Stamp Duty (ABSD) is a tax that some buyers of residential property in Singapore pay on top of Buyer's Stamp Duty. The rate depends on who is buying and how many homes they already own, from 0% for a Singapore citizen's first home to 60% for foreigners and 65% for companies.
Key facts
- Who pays
- Buyers of residential property, depending on residency status and how many homes they already own
- Rates
- 0% to 65% (see the table below)
- Charged on
- The purchase price or market value, whichever is higher
- Paid on top of
- Buyer's Stamp Duty (BSD)
- Deadline
- Within 14 days of signing the purchase document (30 days if signed overseas)
- Current rates since
- 27 April 2023
As of 5 Nov 2026. Source: IRAS.
How ABSD works
ABSD is charged when you buy or acquire residential property in Singapore, including HDB flats, condominiums, landed homes and residential land. It is paid in addition to Buyer’s Stamp Duty (BSD), so the total stamp duty on a purchase is BSD plus any ABSD.
Your rate depends on two things: your buyer profile (citizen, permanent resident, foreigner or entity) and how many residential properties you already own when you buy. A share in a jointly owned home counts as owning a property.
When two or more people buy together, the highest rate that applies to any of them is charged on the whole price.
ABSD rates
These rates apply to purchases made on or after 27 April 2023.
| 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 (such as a company) | 65% | 65% | 65% |
| Trustee | 65% | 65% | 65% |
| Housing developer | 40% | 40% | 40% |
For housing developers, 35% of the 40% can be remitted if IRAS conditions are met; the other 5% cannot.
Example
A Singapore citizen who already owns one home buys a second property for $1,500,000.
| Item | Amount |
|---|---|
| BSD on $1,500,000 | $44,600 |
| ABSD at 20% | $300,000 |
| Total stamp duty | $344,600 |
Both amounts are due within 14 days of signing the purchase document.
Refunds and special treatment
- Married couples: a married couple who buy a second home can apply for an ABSD refund if they sell their first home within six months of buying the second (or within six months of its TOP or CSC, whichever is earlier, if it was bought uncompleted). Conditions apply.
- Free trade agreements: nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, are treated the same as Singapore citizens for ABSD.
- Trusts: residential property transferred into a trust is charged 65% upfront. A refund may be possible where the property is held for identifiable individual beneficiaries.
Common mistakes
- Thinking ABSD replaces BSD. It doesn’t. You pay both.
- Forgetting part-owned homes. A share in a jointly owned property still counts towards your property count.
- Assuming you can pay later. Stamp duty can’t be deferred or paid in instalments.
Frequently asked questions
Do Singapore citizens pay ABSD on their first home?
No. The ABSD rate for a Singapore citizen buying their first residential property is 0%. Citizens pay 20% on a second property and 30% on a third or subsequent one.
Can I get ABSD refunded?
In some cases. A married couple who buy a second home can apply for a refund if they sell their first home within six months, subject to conditions. Housing developers can apply for remission of 35% of their 40% rate if they meet IRAS conditions.
Can ABSD be paid in instalments?
No. IRAS does not allow stamp duty to be deferred or paid in instalments. Late or short payment can lead to penalties.
Does ABSD apply to HDB flats?
ABSD applies to all residential property, including HDB flats. In practice, HDB's own eligibility rules mean most HDB buyers do not own another home at the time of purchase.
Related terms
Sources
Every figure on this page was checked against the official government sources above on 5 Nov 2026. See our editorial policy.
This is general information, not financial, legal or tax advice.