Guide
ABSD in Singapore — Complete Guide for 2026
Additional Buyer's Stamp Duty is the tax that catches most upgraders off guard. It's on top of BSD, it can be massive, and the rules around remission are specific. Here's the full picture.
Quick answer: ABSD is a tax on top of BSD when buying residential property. It ranges from 0% (SC first property) to 65% (trustee). Most HDB upgraders buying their first condo pay 0% ABSD — as long as they sell their HDB before (or within 6 months of) buying the condo.
Current ABSD rates (effective 27 April 2023)
Rates are applied on the higher of purchase price or market valuation.
| Buyer Profile | 1st Property | 2nd Property | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity | 65% | 65% | 65% |
| Trustee | 65% | 65% | 65% |
Source: IRAS. Effective 27 Apr 2023. Entity/trustee rate applies regardless of property count.
ABSD at different price points
ABSD only (BSD is separate). Shows what each buyer profile pays in ABSD alone.
| Price | SC 2nd | PR 1st | PR 2nd | Foreigner |
|---|---|---|---|---|
| $800K | $160,000 | $40,000 | $240,000 | $480,000 |
| $1.0M | $200,000 | $50,000 | $300,000 | $600,000 |
| $1.5M | $300,000 | $75,000 | $450,000 | $900,000 |
| $2.0M | $400,000 | $100,000 | $600,000 | $1,200,000 |
SC 1st property = $0 ABSD at any price. ABSD must be paid in cash — you cannot use CPF.
When does ABSD apply?
ABSD applies when you buy residential property in Singapore — condominiums, HDB flats, landed houses, and Executive Condominiums (after privatisation). The rate depends on your residency status and how many residential properties you already own at the time of purchase.
ABSD does not apply to commercial property (offices, retail, shophouses zoned commercial) or industrial property (factories, warehouses). It also does not apply to the purchase of land zoned for non-residential use.
The count is based on properties owned at the point of signing the Sale & Purchase Agreement (or exercising the Option to Purchase). If you sell your existing property before that date, it doesn't count. This is why timing matters so much for HDB upgraders.
The married couple remission
This is the most common ABSD “loophole” — and it's fully legal. If a Singaporean Citizen and a Permanent Resident are married and buying a property together, the PR spouse can apply for ABSD remission.
The conditions:
- The property is purchased jointly by the married couple
- It is the SC spouse's first residential property (or the SC spouse disposes of their existing property within 6 months)
- The PR spouse disposes of any existing residential property within 6 months of the new purchase
Important: You must pay the ABSD upfront at the point of purchase. The remission is applied for after, and the refund comes from IRAS. This means you need the cash to cover ABSD first — $50,000 on a $1M property at PR 1st property rate (5%). Budget for it even if you expect to get it back.
HDB upgraders: do you pay ABSD?
Scenario 1: Sell HDB first, then buy condo
You own zero residential properties at the time of purchase. As a Singapore Citizen, your ABSD rate is 0%. This is the cleanest path. The downside: you need somewhere to stay between selling and buying.
Scenario 2: Buy condo first, sell HDB after
At the point of purchasing the condo, you still own your HDB. That makes the condo your second property. As an SC, that's 20% ABSD — $200,000 on a $1M condo. This must be paid in cash upfront.
However, if you sell your HDB within 6 months of the condo purchase, you can apply for ABSD remission (refund). You get the 20% back. The risk: if your HDB doesn't sell within 6 months, you're stuck with the ABSD bill.
Scenario 3: Buying a new launch (progressive payment)
For new launches, you exercise the OTP and ABSD is assessed at that point. If you still own your HDB, you pay 20% ABSD. Even though the condo won't be ready for 3-4 years, ABSD is based on your ownership at the time of purchase — not completion.
ABSD and decoupling
Decoupling is when a couple who jointly own a property transfers one spouse's share to the other. The result: one spouse now owns zero properties and can buy a new one without ABSD (if SC, first property).
How it works: Spouse A transfers their 50% share to Spouse B. Spouse A now owns zero residential properties. Spouse A buys a second property at 0% ABSD (SC first property rate).
Risks: The transfer itself incurs BSD (on the half being transferred). There are legal and CPF implications. If the remaining spouse can't qualify for the full loan alone, refinancing may be needed. This is a legitimate strategy, but consult a lawyer before proceeding.
Calculate your stamp duty
See your exact BSD + ABSD breakdown for any property price and buyer profile. The calculator handles all the brackets and rates automatically.
Stamp Duty CalculatorFAQ
Do I pay ABSD if I sell my HDB before buying a condo?
No. If you sell your HDB before purchasing the condo (or exercise the Option to Purchase after your HDB sale completes), you own zero residential properties at the point of purchase. As a Singapore Citizen, your ABSD on a first property is 0%. Timing is everything.
Can I get a refund on ABSD if I sell my HDB within 6 months?
Yes. Singapore Citizens who buy a second property but sell their existing one within 6 months of purchasing the new property can apply for ABSD remission. You must pay the 20% ABSD upfront first — the refund comes after you sell and apply to IRAS.
Does ABSD apply to commercial or industrial property?
No. ABSD only applies to residential property — condos, HDB flats, landed houses, and ECs (after privatisation). Commercial properties (shophouses zoned commercial, offices, retail) and industrial properties are exempt from ABSD.
How is ABSD calculated — on purchase price or valuation?
ABSD is calculated on the higher of the purchase price or the market valuation of the property. If you buy a condo for $1M but the valuation is $1.05M, ABSD is charged on $1.05M. This prevents under-declaration.
Can a PR married to a Singaporean avoid ABSD?
Partially. Under the married couple remission, if the SC spouse has no existing residential property and the couple buys jointly, the PR spouse can apply for ABSD remission after purchase. The 5% ABSD must still be paid upfront — the refund comes later. The SC spouse must not own any other residential property at the time of purchase.
What is the ABSD rate for a foreigner buying in Singapore?
Foreigners pay 60% ABSD on any residential property purchase in Singapore, regardless of whether it's their first or tenth property. On a $1M condo, that's $600,000 in ABSD alone — on top of BSD. This was raised from 30% in April 2023.
Related Tools & Guides
- Stamp Duty Calculator — BSD + ABSD for any buyer profile and price
- How Much Cash to Buy a Condo — full cost breakdown including stamp duty
- What Salary Do You Need for a Condo? — income requirements at every price point
- Should You Upgrade from HDB to Condo? — decision framework with real numbers
Last updated Feb 2026. ABSD rates effective 27 Apr 2023 (IRAS). This is a tax guide, not financial or legal advice.