ABSD Stamp Duty Calculator and Guide: 2026 Singapore Rules | Homejourney

The ABSD Stamp Duty Calculator and Guide helps Singapore buyers, upgraders, and foreign investors work out their total stamp duty (BSD + ABSD) before committing to a property, using the latest 2026 IRAS rates verified by Homejourney.[1][2][3] Getting this right is critical because ABSD alone can add up to 60% or more on top of your purchase price, especially for foreigners and multiple-property owners.[1][2]

This cluster article zooms in on the calculation and practical usage of ABSD, and supports Homejourney’s main pillar piece: ABSD Stamp Duty Calculator & Guide 2026 ABSD Stamp Duty Calculator & Guide 2026 | Homejourney . Use this guide when you are shortlisting units on Homejourney’s property search tool Property Search so you can budget safely and avoid surprises.

What Is ABSD and Why It Matters in 2026

Additional Buyer’s Stamp Duty (ABSD) is a tax charged on top of Buyer’s Stamp Duty (BSD) when you buy or acquire residential property in Singapore.[1][2] The ABSD rate depends on your residency status and how many residential properties you already own, including those held overseas.[2]

In the 2024–2026 market, buyers are more cautious: resale HDB prices remain firm, and OCR and RCR condo launches still attract strong interest, especially near MRT hubs like Woodleigh, Lentor, and Pasir Ris. With high ABSD for foreigners and multiple-property owners, it is common to see buyers walking away from otherwise attractive condos in areas like District 15 or District 21 once they see the full ABSD amount on a S$2 million unit.[1][2]

Homejourney’s focus is to keep you safe and fully informed by helping you estimate your total costs accurately before you pay the Option Fee.

2026 ABSD Rates at a Glance

Based on 2026 IRAS-verified data, the key ABSD rates are:[1][2]

Singapore Citizens (SC): 0% on 1st property, 17% on 2nd, 25% on 3rd and subsequent properties[1][2]
Singapore Permanent Residents (SPR): 5% on 1st property, 25% on 2nd, 30% on 3rd and subsequent properties[1][2]
Foreigners (including Korean, Chinese, Taiwanese, American, Hong Kong, and other non-citizens): 60% ABSD on any residential property, 65% on subsequent properties[1][2]
Entities (companies, trusts, associations): 25% on first property, 30% on second and subsequent properties[1][2]

ABSD applies to the higher of the purchase price or IRAS-assessed market value, similar to BSD.[1][3] IRAS’ official guidance confirms that stamp duty is always computed on the higher of these two numbers.[3]

How the ABSD Stamp Duty Calculator Works

Homejourney’s ABSD Stamp Duty Calculator and Guide uses the following key steps, aligning with IRAS’ methodology:[1][2][3]

Confirm buyer profile – SC, SPR, foreigner, or entity, plus total number of properties you already own worldwide.[1][2]
Determine property value – use the higher of agreed purchase price or IRAS’ market valuation.[1][3]
Calculate BSD – using IRAS’ tiered marginal rates: 1%, 2%, 3%, 4%, 5%, 6% across ascending value brackets.[1][3]
Apply ABSD rate – multiply property value by the ABSD percentage for your profile.[1][2]
Add BSD + ABSD – the result is your total stamp duty, payable within 14 days of signing the Option to Purchase in Singapore.[1][2]

For quick estimates on properties below S$1 million, BSD can be approximated using the formula (0.03 × value) – S$5,400, which is consistent with IRAS’ rate structure.[1][3]

Step-by-Step ABSD Calculation Examples

1. First-Time Singapore Citizen – HDB Resale in Tampines

Imagine you are a Singapore Citizen couple buying your first home: a S$800,000 HDB resale flat in Tampines, about 8–10 minutes’ walk from Tampines MRT (Exit B if you’re near the new malls and bus interchange).

Buyer profile: SC, first residential property – ABSD rate = 0%[1][2]
Property value: S$800,000 (purchase price assumed to match IRAS valuation)
BSD: (0.03 × 800,000) – 5,400 = S$18,600[1][3]
ABSD: 0% × 800,000 = S$0[1][2]
Total stamp duty: S$18,600

Insider tip: Most resale HDB agents in mature estates like Tampines, Ang Mo Kio, and Bishan are familiar with BSD/ABSD calculations, but always cross-check with Homejourney’s calculator and IRAS’ e-Stamping portal for safety.[1][5]

2. Upgrading Singapore Citizen – Second Property Private Condo

Now, imagine you own an HDB flat in Punggol and are buying a S$1.5 million private condo in Hougang as your second property.

Buyer profile: SC, second residential property – ABSD rate = 17%[1][2]
Property value: S$1,500,000
ABSD: 1,500,000 × 17% = S$255,000[1][2]
BSD: using IRAS tiers, approximate BSD is S$44,600 (based on marginal rates up to S$1.5M)[1][3]
Total stamp duty: about S$299,600

Many upgraders in the Northeast corridor (Sengkang, Punggol, Hougang) underestimate this ABSD amount. If you are doing a decoupling or selling your HDB first, the sequence of transactions directly affects whether this purchase is treated as your first or second property. This is where you should speak with a conveyancing lawyer or tax professional before signing an OTP.

3. Foreign Investor – Condo in District 09

Consider a foreign buyer purchasing a S$2 million condo in River Valley as their first Singapore property.[1][2]

Buyer profile: Foreigner, first property – ABSD rate = 60%[1][2]
ABSD: 2,000,000 × 60% = S$1,200,000[1][2]
BSD: approximately S$92,200 based on IRAS marginal rates for S$2M[1][3]
Total stamp duty: S$1,292,200

For many overseas investors, this is the point where they revisit their budgets or explore alternative strategies such as buying a smaller unit or considering a commercial property outside ABSD. Foreign buyers can refer to Homejourney’s dedicated guides for additional context: Step-by-Step Property Buying Process for Foreigners Step-by-Step Property Buying Process for Foreigners | Homejourney 2026 and Types of Properties Foreigners Can Buy in Singapore Types of Properties Foreigners Can Buy in Singapore | Homejourney .