Answer
ABSD Remission for Married Couples — SC+SC, SC+PR, PR+PR
Buying your first home together as a married couple? Depending on your citizenship mix, you may not need to pay ABSD at all — or you might get it refunded. Here are the exact rules.
Answer: Married SC+SC couples buying their first joint property pay 0% ABSD (no remission needed). SC+PR couples pay 5% ABSD upfront but can apply for full remission of that 5%. PR+PR couples pay 5% ABSD with no remission available. Both spouses must be on the title, and it must be the first residential property for both. If either spouse already owns property, you must sell within 6 months to qualify for remission on a replacement home.
ABSD Rates & Remission by Couple Type
First joint property, both on title, 2026 rates
| Couple Type | ABSD Rate | Remission? | Effective ABSD |
|---|---|---|---|
| SC + SC | 0% | N/A | 0% |
| SC + PR | 5% | Yes — full 5% | 0% |
| PR + PR | 5% | No | 5% |
| SC + Foreigner | 60% | No | 60% |
SC+PR remission: you pay the 5% ABSD upfront in cash at purchase, then apply to IRAS for a refund. The 0% effective rate only applies after successful remission.
How Much ABSD Are We Talking About?
| Property Price | SC+PR (5% upfront) | PR+PR (5%, no remission) | SC+Foreigner (60%) |
|---|---|---|---|
| $800,000 | $40,000 → refunded | $40,000 | $480,000 |
| $1,200,000 | $60,000 → refunded | $60,000 | $720,000 |
| $1,500,000 | $75,000 → refunded | $75,000 | $900,000 |
| $2,000,000 | $100,000 → refunded | $100,000 | $1,200,000 |
SC+PR couples: you need this cash upfront. It gets refunded only after IRAS processes your remission application (2–3 months).
Conditions for ABSD Remission
All of these must be true:
- 1. You are legally married at the time of purchase.
- 2. At least one spouse is a Singapore Citizen.
- 3. Both spouses are listed as buyers on the property title.
- 4. It is the first residential property for both spouses — OR you dispose of your existing property within 6 months of the new purchase.
- 5. You apply to IRAS with the required documents within the stipulated timeframe.
How to Apply for ABSD Remission
| Step | What to Do | Timeline |
|---|---|---|
| 1 | Pay full ABSD upfront at purchase | Within 14 days of OTP exercise |
| 2 | Sell existing property (if applicable) | Within 6 months of new purchase |
| 3 | Submit remission application to IRAS via e-Stamping portal | After purchase (or after sale of existing property) |
| 4 | Provide: marriage certificate, both ICs, property documents, sale proof | At time of application |
| 5 | IRAS reviews and refunds the ABSD | 2–3 months processing |
Replacing Your Existing Home — The 6-Month Rule
If either spouse already owns a residential property, you can still get ABSD remission when buying a replacement home — but you must sell the existing property within 6 months of the new purchase. This is the same rule that applies to married SC+SC couples buying their second property.
| Couple | ABSD on 2nd Property | Remission if Sold in 6 Months |
|---|---|---|
| SC + SC | 20% | Full 20% |
| SC + PR | 5% (PR first-property rate) | Full 5% |
| PR + PR | 30% | No remission |
If you miss the 6-month deadline, the ABSD is forfeited — no refund, no extension.
What Happens on Divorce
ABSD remission was granted based on your married status. If you divorce and the property is transferred to one spouse:
- • IRAS may claw back the remitted ABSD if the transfer happens within a certain period.
- • Transfer of property between divorcing spouses by court order is generally exempt from ABSD itself, but the original remission may still be reversed.
- • If the property is sold (not transferred) as part of the divorce, the remission is typically not affected since neither spouse retains the property.
This is a grey area with real financial consequences. Get legal advice specific to your situation.
Calculate your exact stamp duty
See the full BSD + ABSD breakdown for your property price and buyer profile — including whether remission applies to you.
Stamp Duty CalculatorFAQ
Can SC+PR married couples get ABSD remission?
Yes. If one spouse is a Singapore Citizen and the other is a Permanent Resident, the couple qualifies for ABSD remission. The remission amount is the difference between the higher rate paid (based on the PR spouse) and what an SC would pay. In practice, SC+PR couples buying their first joint property together pay 5% ABSD upfront (the PR first-property rate) and can apply for remission of that 5%.
Do PR+PR married couples qualify for ABSD remission?
No. PR+PR couples do not qualify for ABSD remission under any circumstances. Both spouses must hold PR status, and the concession only applies when at least one spouse is a Singapore Citizen. PR+PR couples pay 5% ABSD on their first joint property with no remission available.
Must both spouses be on the title to claim remission?
Yes. Both spouses must be listed as buyers (joint tenants or tenants-in-common) on the property. If only one spouse is on the title, the remission does not apply. This is a strict requirement — you cannot add a spouse to the title after purchase to qualify.
What happens to the ABSD remission if we divorce?
If you claimed ABSD remission and subsequently divorce, IRAS may claw back the remission. Specifically, if the property is transferred to one spouse as part of the divorce settlement within the clawback window, the ABSD that was remitted may become payable. Consult a lawyer for your specific situation.
How long does the ABSD remission application take?
After submitting your application to IRAS with all supporting documents, processing typically takes 2 to 3 months. The refund is paid to the bank account specified in your application. You must apply within 6 months of the property purchase or disposal of the existing property (whichever is later).
Can we claim remission if one spouse already owns property overseas?
Overseas property ownership does not affect ABSD remission eligibility in Singapore. ABSD and the remission are based on Singapore property ownership only. However, both spouses must not own any residential property in Singapore at the time of purchase (or must dispose of existing Singapore property within the required timeframe).
Related
Last updated Feb 2026. ABSD rates effective 27 Apr 2023 (IRAS). Remission rules per IRAS e-Stamping guidelines. This is informational, not financial or legal advice.