ABSD Stamp Duty Calculator and Guide 2025 | Homejourney Singapore

Understanding how to use an ABSD Stamp Duty Calculator and Guide correctly can easily save you six figures on a single Singapore property purchase. For many buyers, especially foreigners and investors, ABSD (Additional Buyer’s Stamp Duty) is now one of the biggest upfront costs – and miscalculations can derail your financing or even cause a failed transaction.

This cluster guide is part of Homejourney’s comprehensive Singapore stamp duty and foreign buyer pillar content, including our main guide: Singapore ABSD Rates by Nationality 2025: Definitive Homejourney Guide Singapore ABSD Rates by Nationality 2025: Definitive Homejourney Guide . Here, we go tactical: how to calculate ABSD and BSD correctly, how to use an ABSD calculator safely, and what to check before you exercise an Option to Purchase (OTP).

What is ABSD and Why an Accurate Calculator Matters in 2025

Additional Buyer’s Stamp Duty (ABSD) is a tax on residential property purchases in Singapore, on top of the standard Buyer’s Stamp Duty (BSD). It depends on:

Your residency status (Singapore Citizen, PR, foreigner)
How many residential properties you already own
Whether you qualify for specific remissions (for example, married couples)

Since the April 2023 cooling measures, ABSD is especially critical for foreigners and multiple-property owners. According to IRAS, foreigners pay 60% ABSD on any residential property, while Singaporeans pay 20% on a second and 30% on a third/subsequent property, and PRs pay 5% / 30% / 35% respectively.[3][2] These rates remain in force in 2025 unless updated by MOF/IRAS.

On a S$2 million condo in Newton, for example, a foreign buyer’s ABSD alone is about S$1.2 million – more than many 4-room resale HDB flats in Toa Payoh. Getting this wrong can ruin your loan application or leave you short of cash at completion. This is why Homejourney recommends using an ABSD Stamp Duty Calculator and Guide before you even start shortlisting units on Property Search .

Current 2025 BSD & ABSD Rates (Quick Reference)

Exact, up-to-date rates are always available on IRAS’ official site and Stamp Duty Calculator.[3][5] Below is a simplified snapshot (residential only, as at 2025, based on IRAS and market tools like PropertyGuru/99.co).[1][6]

Buyer’s Stamp Duty (BSD) – Residential (From 15 Feb 2023)

1% on first S$180,000
2% on next S$180,000
3% on next S$640,000
4% on next S$500,000
5% on next S$1,500,000
6% on remaining amount above S$3,000,000[3]

ABSD Rates (Residential) – Effective 27 Apr 2023 (still used in 2025)

Singapore Citizens (SC): 0% first, 20% second, 30% third & subsequent[2]
Singapore PRs (SPR): 5% first, 30% second, 35% third & subsequent[2]
Foreigners: 60% on any residential property[1][2]

Important: Always cross-check with IRAS’ official Stamp Duty Calculator [5] or a reputable platform like Projects Directory for the latest updates. Rates can change with new cooling measures announced in the Budget or via joint MND/MOF/MAS statements.

How an ABSD Stamp Duty Calculator Works (Step-by-Step)

Most ABSD calculators in Singapore – including IRAS’ own tool[5] and private calculators from 99.co, PropertyGuru, and banks[1][6][8] – follow the same logic. Here’s how to use them safely:

Step 1: Confirm Your Buyer Profile Correctly

The calculator usually asks:

Number of buyers (single, joint purchase, company)
Citizenship of each buyer (SC, PR, foreigner)
Existing number of residential properties owned by each buyer
Type of property (HDB, EC, condo, landed)

Local insider tip: when you are upgrading from an HDB flat in Punggol to a private condo in Hougang, many agents assume “1 property now, 1 after.” But IRAS bases ABSD on the number of properties owned at the point of purchase. If you have not legally disposed of your HDB (completion, not just Option), the condo may be counted as your second property for ABSD purposes.

Step 2: Input Property Price Carefully

Stamp duty is calculated based on the higher of the purchase price or market value.[3] For new launches in areas like Lentor or Tengah, the OTP price is usually used. For resale condos near MRTs such as Queenstown or Kovan, IRAS may look at valuation if it is higher than the agreed price.

To be safe in your ABSD Stamp Duty Calculator and Guide usage:

Use the agreed purchase price first to estimate BSD and ABSD
If your agent expects a higher valuation, run a second scenario using that higher figure

Step 3: Check the BSD and ABSD Outputs

Good calculators will show:

BSD payable (tiered marginal rates)
ABSD payable (single percentage on full price)
Total stamp duty payable

For example, for a S$1,500,000 condo in Pasir Panjang bought by a Singapore citizen as a second property, you should expect roughly:

BSD: calculated via the 1–6% tiers[3]
ABSD: 20% × S$1,500,000 = S$300,000[2]

Once you know these figures, you can compare them with your available cash, CPF, and loan amount from our Bank Rates page or Mortgage Rates .

ABSD Comparison by Nationality: How Much More Do Foreigners Pay?

There is strong demand for an ABSD comparison by nationality and a clear stamp duty comparison across buyer types. While Singapore does not officially differentiate foreigners by country for ABSD (all foreigners currently pay 60%), comparing ABSD by nationality versus Singaporeans and PRs is critical for planning.[2]

Buyer Profile	First Property	Second Property	Third & Subsequent
Singapore Citizen	0%	20%	30%
Singapore PR	5%	30%	35%
Foreigner (any nationality)	60%	60%	60%

For foreigner ABSD comparison (e.g. UAE, Hong Kong, US buyers), the ABSD rate is the same 60% in 2025, but other countries may have additional home-country taxes, so you should consult a cross-border tax advisor. For deeper country-specific insights, see our related guides: