ABSD Stamp Duty Calculator and Guide: Quick Answer
The fastest way to estimate your Additional Buyer’s Stamp Duty (ABSD) in Singapore is to: (1) confirm your buyer profile (citizen, PR, foreigner, entity), (2) count how many residential properties you already own, (3) apply the current ABSD percentage to the higher of the purchase price or market value, and (4) add this to Buyer’s Stamp Duty (BSD) for your total stamp duty.[2][5]
This ABSD Stamp Duty Calculator and Guide from Homejourney goes beyond a simple calculator: it explains the latest 2025 rules, walks you through worked examples, and shows how to decide if paying high ABSD (including 60% for foreigners) is ever worth it based on your investment return, risk appetite, and timeline.[2][4][5]
This article is a focused cluster guide that supports our main stamp duty and Singapore property tax pillar content on Homejourney, and is designed to help you make safe, well-informed decisions before committing to any purchase.
1. What Is ABSD and Why It Matters in 2025–2026
Additional Buyer’s Stamp Duty (ABSD) is a tax on top of Buyer’s Stamp Duty that applies when you buy residential property in Singapore, depending on your residency status and how many residential properties you already own.[2] It is enforced by IRAS and must be paid within 14 days from the date of the sale and purchase agreement if it is signed in Singapore.[2]
ABSD matters because it can easily add hundreds of thousands of dollars to your upfront cost. For foreigners buying a condo in District 9 or 10 at S$2 million, the 60% ABSD alone can be S$1.2 million — more than half the property price.[1][4] For upgraders holding on to an existing condo in Punggol or Sengkang, ABSD can change your cash flow and financing plan entirely.
From 2023 onwards, ABSD was significantly raised for foreigners and multiple-property buyers to cool the market and prioritise homes for owner-occupation.[1][4] These higher rates still apply in 2025, so anyone planning a purchase in the 2024–2026 window must factor ABSD into their affordability and return calculations using a reliable, up-to-date calculator.[2][5]
2. Current BSD and ABSD Rates (2025)
You always calculate BSD first, then ABSD. BSD is based on marginal rates by tier, while ABSD is a flat percentage of the full property price or market value, whichever is higher.[2]
2.1 Buyer’s Stamp Duty (BSD) Rates for Residential Property
According to IRAS, BSD for residential property from 15 February 2023 onwards is:[2]
- First S$180,000: 1%
- Next S$180,000: 2%
- Next S$640,000: 3%
- Next S$500,000: 4%
- Next S$1,500,000: 5%
- Remaining amount: 6%
BSD is always calculated on the higher of the purchase price or market value and rounded down to the nearest dollar.[2]
2.2 ABSD Rates by Profile (Key 2025 Snapshot)
IRAS publishes the official ABSD rates; the latest revision took effect on 27 April 2023 and continues to apply in 2025.[2][4] The key profiles are:
- Singapore Citizens (SC)
- Singapore Permanent Residents (PR)
- 1st residential property: 5% ABSD
- 2nd residential property: 30% ABSD
- 3rd and subsequent: 35% ABSD
- Foreigners
- Entities / Companies
- Residential property: 65% ABSD for most entities (including housing developers also subject to additional developer-specific ABSD conditions in certain cases)[4]
Always verify the exact percentage applicable to your situation on the official IRAS ABSD page and with your conveyancing lawyer, as some nationalities and scenarios have exemptions, remissions, or different treatment.[2][5]
3. How to Use an ABSD Stamp Duty Calculator Step-by-Step
The safest way to avoid miscalculating ABSD is to mirror how the official IRAS Stamp Duty Calculator works.[5] Homejourney’s approach uses the same logic so you can cross-check your numbers confidently.
Step 1: Confirm Property Type and Value
ABSD applies to residential property only, but BSD applies to both residential and non-residential.[2] For condos in places like Bishan, Pasir Ris, or Tanjong Rhu, you will generally be treated as buying full residential; for mixed-use projects, IRAS may apportion the residential and commercial components separately.[2]
Take the higher of the agreed purchase price and the property’s market value (e.g. from the Option to Purchase or valuation report) as the base to plug into your calculator.[2]
Step 2: Identify Your Buyer Profile
You must accurately select:
- Citizenship / residency (SC, PR, foreigner, entity)
- Number of residential properties you already own in Singapore
- Whether this is a joint purchase and the share each buyer holds
For example, a Singaporean couple currently staying in a 4-room HDB in Tampines who want to buy a new launch condo in Lentor as an investment will each be counted as owning one property. Buying the condo without selling their flat first makes the condo their second property, triggering 20% ABSD on the full purchase price for their share.[4]
Step 3: Compute BSD
Use the BSD tiers from IRAS to calculate your BSD first.[2] A calculator simplifies this by breaking down each tier automatically.
For example, for a S$1.8 million condo, BSD is:
- 1% on first S$180,000 = S$1,800
- 2% on next S$180,000 = S$3,600
- 3% on next S$640,000 = S$19,200
- 4% on next S$500,000 = S$20,000
- 5% on remaining S$300,000 = S$15,000
Total BSD = S$59,600.[2]
Step 4: Compute ABSD
Multiply the full property value by your applicable ABSD rate. That is your ABSD payable to IRAS, rounded down to the nearest dollar.[2]
Step 5: Add BSD + ABSD
Your total upfront stamp duty = BSD + ABSD, payable within the deadline via IRAS’ e-Stamping portal or through your lawyer.[2][5]
4. Worked Examples: Is ABSD Worth It?
Many buyers ask, “Is ABSD worth it?” or “Is Singapore property worth buying with 60% ABSD?” The answer depends on your holding period, rental yield, capital gains expectations, and opportunity cost. Use these examples as decision frameworks, not personal financial advice.
4.1 Singapore Citizen Upgrader Keeping First Home
Scenario: You are an SC couple living in a fully paid-up 3-room HDB in Queenstown. You want to buy a S$1.6 million resale condo near Redhill MRT as an investment while keeping your flat for parents.
