Singapore ABSD Guide 2026: Rates, Exemptions, and How to Calculate
Last updated: June 2026 | SeaMoneyTips
What Is Singapore ABSD Rates 2026 and How Does ABSD Work in Singapore?
ABSD stands for Additional Buyer Stamp Duty. It is a tax levied on top of the standard Buyer Stamp Duty (BSD) when you purchase residential property in Singapore. The government introduced ABSD in 2011 as part of a series of property cooling measures to curb speculative demand and ensure a stable property market.
When you buy a property in Singapore, you pay two types of stamp duty:
- Buyer Stamp Duty (BSD): Calculated on the purchase price or market value, whichever is higher. Rates start at 1% for the first SGD 180,000 and scale up to 3% for amounts exceeding SGD 1 million.
- Additional Buyer Stamp Duty (ABSD): An extra tax based on your residency status and the number of properties you already own.
The ABSD rates were revised in April 2023 and remain in effect for 2026. The government has no current plans to adjust these rates, according to the Ministry of National Development.
Singapore ABSD Rates 2026: Complete Table by Buyer Profile
The table below shows the applicable ABSD rates for different buyer profiles as of 2026:
| Buyer Profile | ABSD Rate | Notes |
|---|---|---|
| Singapore Citizens (SC) – First property | 0% | No ABSD for first residential property |
| Singapore Citizens (SC) – Second property | 20% | ABSD payable on purchase price or value |
| Singapore Citizens (SC) – Third and subsequent property | 30% | Payable for each additional property |
| Singapore Permanent Residents (PR) – First property | 5% | ABSD on first residential property |
| Singapore Permanent Residents (PR) – Second and subsequent property | 30% | Same rate as third+ property for SC |
| Foreigners (Non-PR) – Any residential property | 60% | Highest ABSD rate to deter foreign buying |
| Entities (Companies, Trusts, etc.) | 65% | Highest rate category; no exemptions |
Source: Inland Revenue Authority of Singapore (IRAS). Rates are subject to change based on government policy updates.
How to Calculate ABSD in Singapore
Calculating ABSD is straightforward once you know your buyer profile and the property purchase price.
ABSD Formula:
ABSD = Purchase Price (or Market Value) x ABSD Rate
Example Calculation 1: Singapore Citizen Buying Second Property
You are a Singapore citizen purchasing your second property worth SGD 1,500,000.
- Purchase price: SGD 1,500,000
- ABSD rate for SC second property: 20%
- ABSD payable: SGD 1,500,000 x 20% = SGD 300,000
Example Calculation 2: Foreigner Buying a Property
You are a foreign national (non-PR) purchasing a condo in Singapore worth SGD 2,000,000.
- Purchase price: SGD 2,000,000
- ABSD rate for foreigners: 60%
- ABSD payable: SGD 2,000,000 x 60% = SGD 1,200,000
This large ABSD payment is why many foreigners consider joint ownership with a Singapore citizen or PR, or explore ABSD remission schemes.
Example Calculation 3: Singapore PR Buying First Property
You are a Singapore PR purchasing your first property worth SGD 900,000.
- Purchase price: SGD 900,000
- ABSD rate for PR first property: 5%
- ABSD payable: SGD 900,000 x 5% = SGD 45,000
ABSD Exemptions and Remissions
There are several situations where ABSD may be exempted, deferred, or remitted. Understanding these can save you significant amounts of money.
1. ABSD Remission for Singapore Citizens (Second Property)
Singapore citizens who purchase a second property may apply for ABSD remission if they meet the following conditions:
- The buyer must not own any other residential property at the time of purchase
- The buyer must not have purchased another residential property within the past 12 months
- The buyer must not have received any ABSD remission in the past
If granted, the 20% ABSD is remitted. However, the buyer must occupy the property as their primary residence.
2. ABSD for Singapore Citizens Marrying PR or Foreign Spouses
If a Singapore citizen is purchasing property jointly with a PR or foreigner, the treatment differs:
- SC + SC: ABSD based on SC buyer’s profile only
- SC + PR: ABSD based on the PR buyer’s profile (5% first property, 30% second+)
- SC + Foreigner: ABSD based on foreigner’s profile (60%) unless married and applying for remission
3. Temporary ABSD Relief for Property Developers
Property developers are subject to the 65% ABSD but may apply for a remission if they develop and sell the property within a certain timeframe. This is relevant for off-plan purchases where the property is still under development.
4. Decoupling
Some property owners use a strategy called decoupling, where one owner transfers their share of the property to another to reduce ABSD liability. This involves transferring ownership before purchasing another property. However, decoupling must be done correctly and may involve legal and tax implications. Consult a property lawyer before proceeding.
ABSD vs BSD: What Is the Difference?
Many first-time buyers confuse BSD and ABSD. Here is a clear distinction:
| Feature | Buyer Stamp Duty (BSD) | Additional Buyer Stamp Duty (ABSD) |
|---|---|---|
| Who pays | All buyers of property | Buyers with second+ properties, PRs, foreigners |
| Rate determination | Based on purchase price | Based on buyer profile and property count |
| SC first property | Yes (BSD applies) | 0% (no ABSD) |
| Funding | Can be funded by CPF | Can be funded by CPF (with conditions) |
How to Pay ABSD
ABSD must be paid within 14 days of the property purchase date (or the date of the Option to Purchase if it is exercised). You can pay ABSD through the following methods:
- Via IRAS website: Log in to IRAS myTax Portal and make payment using GIRO, Visa, Mastercard, or internet banking
- Through a solicitor: Your conveyancing lawyer typically handles ABSD payment on your behalf as part of the property purchase process
- CPF funds: You can use CPF Ordinary Account (OA) funds to pay for BSD and ABSD, subject to applicable limits and conditions
Failure to pay ABSD on time results in penalties. IRAS imposes an immediate 5% penalty on overdue ABSD, with additional penalties of 2% per month up to a maximum of 200% of the unpaid ABSD.
Tips for Managing ABSD in Singapore
- Time your purchase: If you are planning to buy a second property, ensure you sell your first property first to qualify for the 0% ABSD rate as a first-time buyer
- Consider decoupling: If both spouses are joint owners, transferring one spouse’s share before purchasing another property may reduce overall ABSD
- Use the ABSD remission window: If you sell your first property and buy another within 6 months, you may qualify for a refund of the extra ABSD paid
- Consult a property agent and lawyer: ABSD rules are complex, especially for PRs and foreigners. Professional advice can save you hundreds of thousands of dollars
- Factor ABSD into your budget: When calculating how much property you can afford, include the ABSD component in your total acquisition cost
Singapore ABSD Rates 2026: Key Takeaways
- ABSD is an extra tax on residential property purchases in Singapore, on top of the standard BSD
- Singapore citizens pay 0% ABSD on their first property, 20% on the second, and 30% on the third+
- Singapore PRs pay 5% on their first property and 30% on the second and subsequent properties
- Foreigners pay a flat 60% ABSD on all residential property purchases
- Entities and companies pay 65% ABSD, the highest rate category
- Several exemption and remission schemes exist for eligible buyers
- ABSD must be paid within 14 days of the property purchase date to avoid penalties
- Always factor ABSD into your total property acquisition cost when budgeting
Frequently Asked Questions
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What is ABSD in Singapore?
ABSD (Additional Buyer Stamp Duty) is a tax imposed on residential property purchases in Singapore. It is charged on top of the standard Buyer Stamp Duty (BSD) and applies to all buyers, with rates varying based on residency status and the number of properties owned.
How much is ABSD for Singapore citizens in 2026?
Singapore citizens pay 0% ABSD for their first residential property, 20% for their second property, and 30% for their third and subsequent properties. The ABSD is calculated on the purchase price or market value, whichever is higher.
Do foreigners pay ABSD in Singapore?
Yes, foreigners pay the highest ABSD rate of 60% on any residential property purchased in Singapore. This rate was introduced to cool foreign demand for Singapore residential properties.
Can ABSD be avoided in Singapore?
ABSD can be avoided or reduced through several legal means: buying only one property at a time, selling your current property before purchasing a new one (within the 6-month window), applying for ABSD remission if eligible, or exploring decoupling strategies with a property lawyer’s guidance.
How is ABSD calculated for PRs in Singapore?
Singapore Permanent Residents (PRs) pay 5% ABSD on their first residential property and 30% on their second and subsequent residential properties. The ABSD is calculated on the purchase price or market value, whichever is higher.
Is ABSD refundable in Singapore?
ABSD may be refunded if you sell your original property within 6 months of purchasing a new one (for your second property), or if you apply for and qualify for ABSD remission as a Singapore citizen buying your second property while selling your first within the required timeframe.
Latest article: Singapore Savings Bonds Guide 2026 | CPF Interest Rate Singapore 2026
Authoritative Sources: Inland Revenue Authority of Singapore (IRAS) | Ministry of National Development Singapore | Ministry of Home Affairs
This article was written by the SeaMoneyTips Editorial Team, focused on personal finance education for Indonesia and Singapore readers. For inquiries, please contact us.