Answer
ABSD for PR Buyers in Singapore
Permanent Residents pay ABSD even on their first property. Here are the exact rates and what it means at every price point.
Answer: PR buyers pay 5% ABSD on their first residential property, 30% ABSD on their second, and 35% ABSD on their third and subsequent properties. For a $1.5M condo, a first-time PR buyer pays $44,600 BSD + $75,000 ABSD = $119,600 total stamp duty. ABSD must be paid in cash — it cannot come from CPF.
ABSD Rates for Permanent Residents
Effective 27 Apr 2023
| Property Count | ABSD Rate | On $1M | On $1.5M | On $2M |
|---|---|---|---|---|
| 1st property | 5% | $50,000 | $75,000 | $100,000 |
| 2nd property | 30% | $300,000 | $450,000 | $600,000 |
| 3rd+ property | 35% | $350,000 | $525,000 | $700,000 |
ABSD must be paid in cash. It cannot be paid from CPF OA.
Total Stamp Duty for PR Buyers
BSD + ABSD combined at popular price points
| Price | BSD | ABSD (1st) | Total (1st) | ABSD (2nd) | Total (2nd) |
|---|---|---|---|---|---|
| $800,000 | $19,400 | $40,000 | $59,400 | $240,000 | $259,400 |
| $1,000,000 | $24,600 | $50,000 | $74,600 | $300,000 | $324,600 |
| $1,200,000 | $32,600 | $60,000 | $92,600 | $360,000 | $392,600 |
| $1,500,000 | $44,600 | $75,000 | $119,600 | $450,000 | $494,600 |
| $2,000,000 | $69,600 | $100,000 | $169,600 | $600,000 | $669,600 |
The 5% vs 30% Gap
The 5% ABSD on your first property is manageable — it adds $75,000 on a $1.5M condo. But if you already own one property and buy a second, 30% ABSD makes it nearly impossible. On that same $1.5M condo, ABSD jumps to $450,000 — six times more — and every dollar must be cash.
| Price | ABSD (1st, 5%) | ABSD (2nd, 30%) | Difference |
|---|---|---|---|
| $800,000 | $40,000 | $240,000 | +$200,000 |
| $1,000,000 | $50,000 | $300,000 | +$250,000 |
| $1,500,000 | $75,000 | $450,000 | +$375,000 |
| $2,000,000 | $100,000 | $600,000 | +$500,000 |
ABSD Remission for Married Couples
If you are a PR married to a Singapore Citizen, you may qualify for ABSD remission — but there are conditions:
- 1. You must buy jointly with your SC spouse.
- 2. It must be the SC spouse's first residential property.
- 3. You still pay the 5% ABSD upfront in cash at the point of purchase.
- 4. Apply for the remission after completion. It can take several months to process.
- 5. If approved, the 5% ABSD is refunded — effectively making it 0% ABSD like an SC first property.
Important: The remission only applies to the first property. If the SC spouse already owns a property, no remission is available.
PR vs SC vs Foreigner — $1.5M Condo
| Buyer | BSD | ABSD | Total |
|---|---|---|---|
| SC, 1st property | $44,600 | $0 | $44,600 |
| PR, 1st property | $44,600 | $75,000 | $119,600 |
| SC, 2nd property | $44,600 | $300,000 | $344,600 |
| PR, 2nd property | $44,600 | $450,000 | $494,600 |
| Foreigner | $44,600 | $900,000 | $944,600 |
Calculate your exact stamp duty
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Stamp Duty CalculatorFAQ
How much ABSD does a PR pay on their first property in Singapore?
PRs pay 5% ABSD on their first residential property. For a $1M condo, that is $50,000. Combined with BSD of $24,600, total stamp duty is $74,600.
Can a PR avoid ABSD on their first property?
No. Unlike Singapore Citizens who pay 0% ABSD on their first property, PRs must pay 5% on their first residential property. There is no exemption for first-time PR buyers.
What is the ABSD remission for PR married to SC?
If a PR is married to a Singapore Citizen and they buy jointly, the PR can apply for ABSD remission — but only if it is the SC spouse's first property. The 5% ABSD must still be paid upfront in cash. The refund is applied for after purchase and can take several months.
Does a PR pay ABSD on HDB?
Yes. ABSD applies to all residential properties — HDB and private. A PR buying an HDB resale flat as their first property pays 5% ABSD on top of BSD. For a $600,000 HDB, that is $30,000 ABSD.
How much ABSD does a PR pay on a second property?
PRs pay 30% ABSD on their second residential property. For a $1.5M condo, that is $450,000 in ABSD alone — on top of $44,600 BSD. Total: $494,600. This makes second-property ownership extremely expensive for PRs.
Related
Last updated Feb 2026. ABSD rates effective 27 Apr 2023 (IRAS). BSD rates effective 15 Feb 2023. This is a calculation, not financial advice.