Additional Buyer's Stamp Duty (ABSD) Singapore — Complete 2026 Guide
Everything you need to know about ABSD rates, who pays, how much, and how to plan around it.
What is ABSD?
Additional Buyer's Stamp Duty (ABSD) is a tax levied on top of the standard Buyer's Stamp Duty (BSD) when you purchase residential property in Singapore. It was introduced in 2011 and has been adjusted multiple times since, as part of the government's property cooling measures.
ABSD applies to all residential property purchases — HDB flats, condominiums, landed homes, and executive condominiums. The rate you pay depends on two things: your citizenship status and how many properties you already own.
ABSD Rates 2026 — Full Table
The current rates have been in effect since 27 April 2023 and remain unchanged as of 2026:
| Buyer Profile | 1st Property | 2nd Property | 3rd and subsequent |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| Singapore Permanent Resident (PR) | 5% | 30% | 35% |
| Foreigner (all others) | 60% | 60% | 60% |
| FTA Nationals (US, Swiss, Icelandic, Liechtenstein, Norwegian) | 0% | 20% | 30% |
| Entities and Trusts | 65% | 65% | 65% |
Important: For joint purchases, the highest applicable rate among all buyers applies. If a Singapore Citizen and a Foreigner buy together, the foreigner rate of 60% applies to the entire purchase.
How Much ABSD Will You Actually Pay?
ABSD is calculated on the purchase price or market value — whichever is higher.
ABSD rate: 20% → S$300,000 payable
ABSD rate: 5% → S$40,000 payable
ABSD rate: 60% → S$1,200,000 payable
ABSD must be paid in cash within 14 days of signing the Sales & Purchase Agreement. It cannot be paid using CPF funds.
Who is Exempt from ABSD?
- Singapore Citizens buying their first residential property pay 0% ABSD
- FTA Nationals (US, Swiss, Icelandic, Liechtenstein, Norwegian citizens) are treated the same as Singapore Citizens under their Free Trade Agreements
- Married couples where one spouse is a Singapore Citizen buying their first property together may qualify for remission — consult a conveyancing lawyer
The HDB Upgrader ABSD Trap
This is the most common ABSD mistake Singapore buyers make.
If you own an HDB flat and want to upgrade to a private condominium, you have two paths:
- You return to first-property status
- ABSD = 0% for Singapore Citizens
- Requires temporary housing arrangement
- ABSD = 20% upfront on the private purchase
- Can apply for remission if HDB sold within 6 months
- Remission only applies to completed properties
- Not automatic — must apply and qualify
On a S$1.5M condo, the difference between Path 1 and Path 2 gone wrong is S$300,000. Plan your sequence carefully.
ABSD for Married Couples
Married couples are assessed individually and jointly depending on how the property is purchased:
- If both names are on the title, the higher ABSD rate applies
- A Singapore Citizen married to a foreigner faces the 60% foreigner rate if both names are on the title
- To avoid this, the SC spouse can purchase solely in their own name — but this affects loan eligibility and CPF usage
- Always get legal advice before structuring a joint purchase
ABSD vs BSD — What's the Difference?
| BSD | ABSD | |
|---|---|---|
| Who pays | Every buyer | Depends on citizenship and property count |
| Rate | Tiered 1%–6% | Fixed by profile (0%–65%) |
| Calculated on | Purchase price | Purchase price |
| Payment deadline | 14 days of signing | 14 days of signing |
| Can use CPF | Yes | No — cash only |
Frequently Asked Questions
Can I avoid ABSD legally?
Singapore Citizens buying their first property pay 0% ABSD — no avoidance needed. For subsequent properties, the main legal strategy is careful sequencing — selling an existing property before purchasing the next to reset your property count.
Does ABSD apply to HDB flats?
Yes. ABSD applies to all residential property purchases including HDB resale flats. However, Singapore Citizens buying their first HDB pay 0% ABSD.
What happens if I don't pay ABSD on time?
ABSD must be paid within 14 days of signing the Sales & Purchase Agreement. Late payment attracts penalties. In serious cases, the transaction can be voided.
Do foreigners who become PR get their ABSD refunded?
No. ABSD is assessed at the time of purchase based on your status at that point. A change in citizenship or PR status after purchase does not result in a refund.
Is ABSD the same as property tax?
No. ABSD is a one-time purchase tax. Property tax is an annual tax on property ownership based on the annual value of your property.
ABSD rates are current as of 2026. Always verify with IRAS (iras.gov.sg) for the latest figures. For your specific situation, consult a CEA-licensed property agent or conveyancing lawyer.
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