ABSD Stamp Duty Calculator and Guide: Complete 2026 Breakdown for Singapore Property Buyers
The ABSD Stamp Duty Calculator and Guide helps you understand and calculate Additional Buyer's Stamp Duty (ABSD) alongside Buyer's Stamp Duty (BSD)—two critical costs that can significantly impact your property investment decision in Singapore.[1][2] Whether you're a first-time buyer, upgrading your home, or a foreign investor like a Taiwanese buyer, understanding these stamp duties is essential before committing to any property purchase.
This cluster article supports our comprehensive pillar guide on Singapore property buying costs by providing tactical, step-by-step calculations tailored to your specific buyer profile. At Homejourney, we prioritize transparency and verification to help you make confident decisions about one of your largest financial commitments.
Why ABSD Matters: The Real Cost Impact on Your Property Investment
ABSD can represent a substantial portion of your total property acquisition cost—sometimes exceeding the actual down payment required.[1] For foreign buyers, this impact is particularly significant. A Taiwanese investor purchasing a S$2 million property as their first Singapore property will pay approximately S$1,200,000 in ABSD alone (60% of the property value), plus an additional S$92,200 in BSD, totaling over S$1.29 million in stamp duties before any mortgage payments begin.[1]
This is why calculating ABSD accurately before making an offer is non-negotiable. Many buyers underestimate their total acquisition costs and find themselves financially overextended. By using a reliable ABSD stamp duty calculator, you can model different scenarios and understand the true cost of property ownership in Singapore.
ABSD Rates by Buyer Profile: Who Pays What in 2026
ABSD rates vary dramatically based on your residential status. The Inland Revenue Authority of Singapore (IRAS) categorizes buyers into four main profiles, each with different ABSD obligations:[1][2]
- Singapore Citizens (SC): 0% on first property, 17% on second, 25% on third and subsequent properties
- Singapore Permanent Residents (SPR): 5% on first property, 25% on second, 30% on third and subsequent properties
- Foreigners (including Taiwanese, American, Hong Kong nationals, and other non-citizens): 60% on any residential property, 65% on subsequent properties
- Entities (companies, trusts, associations): 25% on first property, 30% on second, 30% on third and subsequent properties
A critical point for foreign buyers: your ABSD rate does not change based on how long you've lived in Singapore, whether you hold a work visa, or your personal circumstances.[2] If you're not a Singapore citizen or SPR, you pay the foreigner rate of 60% on your first property and 65% on any subsequent purchases.
Step-by-Step ABSD Calculation Process
Step 1: Confirm Your Buyer Profile with IRAS
Before calculating anything, verify your residential status with the Inland Revenue Authority of Singapore (IRAS). This single determination controls your entire ABSD liability.[2] Contact IRAS directly or consult with a property lawyer to confirm whether you're classified as a Singapore Citizen, SPR, foreigner, or purchasing entity. This classification is non-negotiable and forms the foundation of your calculation.
Step 2: Determine the Property Valuation
ABSD is calculated on the higher of purchase price or IRAS market valuation.[2] When you submit your Option to Purchase (OTP), IRAS will assess the property's market value. If this valuation exceeds your purchase price, you pay ABSD on the higher amount. For example, if you negotiate a S$1.8 million purchase price but IRAS values the property at S$2 million, your ABSD calculation uses S$2 million as the base.[2] This protects the government from undervaluation schemes and ensures fair taxation.
Step 3: Calculate BSD (Buyer's Stamp Duty)
BSD applies using a tiered, marginal tax system with rates of 1%, 2%, 3%, 4%, 5%, and 6% applied to different property value brackets.[3] Rather than applying one flat rate, BSD is calculated progressively:
- First S$180,000: 1%
- Next S$180,000 (S$180,001–S$360,000): 2%
- Next S$640,000 (S$360,001–S$1,000,000): 3%
- Next S$500,000 (S$1,000,001–S$1,500,000): 4%
- Next S$1,500,000 (S$1,500,001–S$3,000,000): 5%
- Remaining amount above S$3,000,000: 6%
For properties under S$1 million, use this quick formula: [0.03 × (Purchase Price or Market Value)] – S$5,400. For a S$2 million property, BSD is approximately S$92,200.[1][3]
Step 4: Apply the ABSD Formula
The ABSD calculation is straightforward: ABSD Payable = Property Valuation (or Purchase Price, whichever is higher) × ABSD Rate for Your Profile[2]
Example 1 – Singapore Citizen Upgrading: You own an HDB flat and are buying a S$1.5 million private condo as your second property. ABSD = S$1,500,000 × 17% = S$255,000
Example 2 – Foreign Investor (Taiwan): You're a Taiwanese citizen buying a S$2 million condo as your first Singapore property. ABSD = S$2,000,000 × 60% = S$1,200,000
Example 3 – SPR Second Property: You're an SPR purchasing a S$900,000 apartment as your second property. ABSD = S$900,000 × 25% = S$225,000
Step 5: Calculate Total Stamp Duty (BSD + ABSD)
Your total stamp duty obligation is BSD plus ABSD combined.[1][2] Using Example 2 above: a foreign buyer purchasing a S$2 million property pays approximately S$92,200 (BSD) + S$1,200,000 (ABSD) = S$1,292,200 in total stamp duties. This must be paid within 14 days of signing the Option to Purchase via IRAS e-Stamping.
Real-World Examples: ABSD Impact Across Different Buyer Profiles
Understanding ABSD in theory is one thing; seeing how it affects actual property purchases is another. Let's examine three realistic Singapore property scenarios:
Scenario A: First-Time Singapore Citizen Buyer
Property: S$800,000 HDB resale flat. Buyer: Singapore Citizen, first property purchase. BSD calculation: (S$800,000 × 3%) – S$5,400 = S$18,600. ABSD: 0% (first property, citizen). Total stamp duty: S$18,600. This buyer enjoys the most favorable ABSD treatment, paying zero additional stamp duty as a first-time purchaser.
Scenario B: SPR Upgrading to Private Property
Property: S$1.5 million private apartment. Buyer: Singapore Permanent Resident, second property. BSD calculation: (S$1,500,000 × 4%) – S$15,400 = S$44,600. ABSD: S$1,500,000 × 25% = S$375,000. Total stamp duty: S$419,600. The SPR faces significant ABSD costs when upgrading, making this a critical consideration in the investment decision.
Scenario C: Taiwanese Investor Entering Singapore Market
Property: S$2.5 million luxury condo. Buyer: Taiwan national, first property. BSD calculation: (S$2,500,000 × 5%) – S$30,400 = S$94,600. ABSD: S$2,500,000 × 60% = S$1,500,000. Total stamp duty: S$1,594,600. This represents 63.8% of the purchase price in stamp duties alone, illustrating why foreign buyers must carefully evaluate their investment thesis.[1][2]
