What is the ABSD for a second property in Singapore?

Singapore Citizens pay 20% ABSD on a second residential property and 30% on the third and subsequent. PRs pay 30% and 35% respectively.

Do Singapore Citizens pay ABSD on their first home?

No. Citizens pay 0% ABSD on their first residential property. PRs pay 5% on their first property.

What is the ABSD rate for foreigners?

The standard foreign-buyer rate is 60%. Qualifying FTA buyers may receive Singapore Citizen treatment. Non-developer entities generally pay 65%; housing developers and trusts require separate assessment.

Can married couples get ABSD refunded?

Qualifying married couples with at least one Singapore Citizen may apply for a refund on a jointly purchased second home, subject to all IRAS conditions. The first home must generally be sold within 6 months of the second-home purchase, or TOP/CSC (whichever is earlier) for an uncompleted home. Application deadlines and ownership conditions also apply; a refund is not guaranteed.

Can ABSD be paid with CPF?

ABSD can be paid with CPF OA savings, but it is usually paid in cash first within 14 days, followed by a CPF reimbursement.

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Singapore / Additional Buyer's Stamp Duty

ABSD Rates in Singapore (2026)

The full picture on your next property.

Your buyer profile can change the cost of a home. Find your Additional Buyer’s Stamp Duty, compare the rates, and understand what to budget upfront.

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The informed home buyer

Same property. Different profiles. Different costs.FIG. 02

0%
Citizen’s first property: 20%
Citizen’s second property: 60%
Foreign buyer’s standard rate

IRAS standard rates · From 27 Apr 2023

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Your purchase

Buying on your own or together?

Your residency

Which property are you buying?

Count Singapore residential properties, including this purchase and any part-owned homes. Each joint buyer has their own count.

Before any remission or relief

This estimate uses standard rates. Married-couple, FTA and other reliefs are not automatically applied. Entities excludes housing developers.

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Your Additional Buyer’s Stamp Duty

$300,000

20% of $1,500,000 · standard rate before reliefs

Buyer’s Stamp Duty: $44,600
Additional Buyer’s Stamp Duty (20%): $300,000
Total stamp duty to budget: $344,600

Separate from your down payment, legal fees and other purchase costs.

One more home. A different cost.

ABSD for buyer 1's profile at the same $1,500,000 property value. Before any remission.

1st home · 0%: $0
2nd home · 20%: $300,000
3rd+ home · 30%: $450,000

Costs sorted? Check how much you can borrow.

The rate card

Find yourself in the numbers.

Standard rates from 27 April 2023

Standard Singapore ABSD rates effective 27 April 2023
Buyer profile	1st property	2nd property	3rd & beyond
SCSingapore citizen	0%	20%	30%
PRPermanent resident	5%	30%	35%
FRForeign buyer	60%	60%	60%
COEntity	65%	65%	65%

Rates apply to the higher of purchase price or market value, on top of BSD. Property count includes the purchase. Entity rates exclude housing developers; trust purchases and remission schemes need separate advice.

Beyond the calculator

Your situation matters.

Standard rates are the starting point, not the whole conversation.

Buying together? Look at both profiles.

The highest applicable ABSD rate among the buyers applies to the entire property value. Even a small ownership share in another Singapore home can count as a property.

Upgrading as a married couple?

With at least one Singapore-citizen spouse, a qualifying joint second-home purchase may be eligible for a refund. The first-home sale deadline is generally six months, subject to all IRAS conditions.

Check reliefs before committing.

Some buyers qualify for FTA treatment, married-couple remission or other relief. These are not automatic in this calculator. Confirm your exact position with your conveyancing lawyer.

For planning, not financial or tax advice. Figures are estimates; verify your eligibility and the applicable rules before committing to a purchase.

Read the IRAS guidance

The purchase price is only the beginning.

Unlike BSD, ABSD uses one applicable rate on the full taxable property value. Your profile and property count on the acquisition date determine that rate, not your intended future residency.

How to plan for ABSD

ABSD is charged on the full price (or valuation, if higher) and is payable on top of Buyer's Stamp Duty and your down payment. Bank loan-to-value limits depend on outstanding housing loans, not simply the number of properties you own. With one existing housing loan, the standard LTV limit is generally 45%, or lower depending on age and tenure.

Before committing, check your borrowing limit with the TDSR calculator and the full mortgage loan calculator, which includes ABSD in the total cash outlay.

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