ABSD Singapore 2026: Rates, Remissions, Refunds and Worked Examples

Short answer: In 2026, Additional Buyer's Stamp Duty (ABSD) is 0% for a Singapore Citizen's first home, 20% for the second and 30% after that. PRs pay 5%, 30% and 35%. Foreigners pay 60% and entities 65% on any residential purchase. It is charged on the higher of price or market value, on top of Buyer's Stamp Duty.

Updated 27 September 2026. Rates checked against IRAS on this date. They have applied to purchases since 27 April 2023 and have not changed since.

What are the ABSD rates in 2026?

These are the IRAS rates for residential property bought on or after 27 April 2023.

Nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, get the same stamp duty treatment as Singapore Citizens under Singapore's free trade agreements. A US citizen buying a first home in Singapore therefore pays no ABSD.

How is ABSD calculated and when is it paid?

• Base: ABSD is a flat rate on the higher of the purchase price or market value, rounded down to the nearest dollar.
• Joint buyers: when buyers with different profiles buy together, the highest applicable rate applies to the whole price.
• Property count: a home you own even partly counts as one whole property. Homes received by gift or inheritance count too. IRAS excludes residential property outside Singapore from the count, as well as homes gazetted for compulsory acquisition.
• Your profile is fixed on the purchase date. You must already hold citizenship or PR status on the date of the option or contract. A later change of status does not change the ABSD.
• Deadline: BSD and ABSD are due within 14 days of signing the contract, or within 30 days of receiving it in Singapore if it was signed overseas.
• CPF: ABSD cannot be deducted straight from CPF. IRAS says you pay it in cash first and may then seek reimbursement from your CPF Ordinary Account, subject to CPF Board's rules.

ABSD applies only to residential property. Commercial and industrial purchases pay BSD only.

How much stamp duty would I pay? Four examples

BSD uses the IRAS residential tiers in force since 15 February 2023 (1% on the first S$180,000, rising to 6% on the amount above S$3 million). Our BSD calculator guide shows the working step by step.

Figures are SG Properties calculations from the IRAS rates, assuming the price equals market value. Legal fees, valuation fees and the down payment are extra. To run the same BSD and ABSD working on your own price, as a Citizen, PR, foreigner or entity buyer, use our stamp duty calculator.

Who qualifies for ABSD remission?

Remission means the ABSD is waived at stamping, or paid and later refunded. The main cases are below.

First home: a Citizen married to a PR or a foreigner can buy their first home jointly without paying the PR's 5% or the foreigner's 60%, if the conditions above are met. A couple where both spouses are PRs does not qualify, because the couple must include a Citizen.

Second home: the conditions under the Stamp Duties (Spouses) (Remission of ABSD) Rules are:

1. Each spouse owned no more than one residential property when the second home was bought.
2. ABSD on the second home has been paid.
3. The first home is sold within 6 months of buying the second home if it was completed. If the second home was uncompleted, the deadline is 6 months after its TOP or CSC, whichever is earlier.
4. The couple stays married, with no change in ownership of the second home, when the first home is sold.
5. The couple has not bought any other residential property since buying the second home.

IRAS says it will not extend the six-month deadline. It suggests securing a buyer for the first home before buying the next one. If the first home was bought on or after 4 July 2025 and is sold within four years, the sale may also attract Seller's Stamp Duty of 16%, 12%, 8% or 4%. See our SSD guide.

How long does an ABSD refund take?

For a married couple's second home, IRAS refunds ABSD automatically within 6 weeks of the stamping of the sale of the first home. This applies to purchases stamped on or after 2 July 2023, provided the couple declared in the e-Stamping form that they intend to sell the first home and claim the refund. Otherwise, apply through myTax Portal within 6 months after the date of sale of the first home.

For a trust, the refund application must reach IRAS within 6 months after the trust instrument is signed.

Does ABSD apply to property held in a trust?

Yes. Since 9 May 2022, a transfer of residential property into a living trust attracts ABSD at the entity rate, which has been 65% since 27 April 2023. The 65% is paid upfront. If the property is held for one or more identifiable individual beneficiaries, IRAS refunds the difference between 65% and the rate of the beneficiary with the highest ABSD profile.

How does ABSD work for housing developers?

Developers buying residential sites face 40% ABSD. The 5% is non-remittable and payable within 14 days. The other 35% may be remitted upfront if a licensed developer building five or more units meets IRAS conditions:

• start development within 2 years of buying the site, and
• complete the project and sell every unit within 5 years.

If a condition is missed, the developer repays the remitted ABSD with 5% interest a year. Since 16 February 2024, the clawback is reduced in steps based on the share of units sold, for land bought on or after 6 July 2018. Since 6 March 2025, en bloc sites yielding at least 700 units, at 1.5 times the original number, get 2.5 years to start and 5.5 years to complete and sell. On 28 July 2026, MOF extended the completion and sale timeline to 6 years (700 to 1,399 units) or 7 years (1,400 units or more) for such sites bought on or after 29 July 2026.

Can decoupling reduce ABSD?

Decoupling means one spouse sells their share of a jointly owned home to the other, so the seller can buy again as a first-timer at 0% ABSD. It carries BSD on the share, possibly SSD and a CPF refund, and IRAS can challenge arrangements set up mainly to avoid stamp duty. Our decoupling guide sets out the costs and the rules.

How have ABSD rates changed since 2011?

ABSD took effect on 8 December 2011 at 10% for foreigners and entities, and 3% for PRs buying a second or later home and Citizens buying a third or later home. The table shows the IRAS rates since 12 January 2013.

FAQ

Does owning a property overseas count for ABSD?

No. IRAS excludes residential property located outside Singapore from the property count. A Citizen whose only home is overseas pays 0% on a first Singapore home.

Can I pay ABSD with CPF?

Not directly. You pay ABSD in cash within 14 days, then apply to CPF Board for reimbursement from your Ordinary Account, subject to its rules.

Does an inherited home count towards my ABSD?

Yes. IRAS counts residential property acquired by inheritance or gift, as well as property bought.

I will become a PR or Citizen soon. Can I pay the lower rate?

Only if the status is granted by the purchase date. If you had ICA's in-principle approval before buying, you can appeal through myTax Portal, but you must still pay ABSD within 14 days. A refund follows only if the appeal succeeds.

Is ABSD refunded when I sell the property?

No. Selling a home does not refund the ABSD you paid on it. Refunds arise only under a remission, such as the married-couple rule for a second home.

Do Singapore Citizens living abroad pay ABSD?

The rate depends on citizenship and the number of Singapore residential properties you own, not on where you live.

This page explains the rules. It is not financial, tax or legal advice. Check your own case with IRAS or a lawyer.

Related guides

• Buying property in Singapore as a foreigner
• The true cost of buying a second property
• Buyer's Stamp Duty calculator guide
• Seller's Stamp Duty (SSD) rates and examples
• Decoupling and ABSD

Sources

• IRAS, Additional Buyer's Stamp Duty (ABSD): current and past rates, property count, trusts, payment deadline, FAQs
• IRAS, Remission of ABSD for a Married Couple
• IRAS, Foreigners Eligible for ABSD Remission under Free Trade Agreements
• IRAS, Sites for Development of Five or More Residential Units
• IRAS, Buyer's Stamp Duty (BSD)
• IRAS on Ask.gov, paying ABSD with CPF
• MAS, Extension of the Holding Period of SSD and Higher SSD Rates (3 July 2025)
• MOF, Additional Buyer's Stamp Duty for a Stable and Sustainable Property Market (7 December 2011)
• MOF, Revisions to ABSD Regime to Support Housing Developers Undertaking Large-scale En Bloc Redevelopments (28 July 2026)