ABSD Stamp Duty Calculator and Guide: 2026 Singapore Rules
The ABSD Stamp Duty Calculator and Guide helps Singapore property buyers compute Additional Buyer's Stamp Duty (ABSD) based on 2026 rates from IRAS. ABSD applies on top of Buyer's Stamp Duty (BSD) and varies by buyer profile: 0% for first-time Singapore Citizens, up to 65% for foreigners on subsequent properties.[1][2]
This cluster article from Homejourney breaks down calculations with real examples, connecting to our pillar guide on foreigner property buying in Singapore. Homejourney prioritizes your safety with verified data for confident decisions.
Why ABSD Matters in 2026 Singapore Property Market
ABSD discourages speculation while allowing genuine buyers access. In 2026, rates remain high for foreigners at 60% on first properties to cool demand, yet buyers persist for stability.[1][2] First-time citizens pay 0% ABSD, making HDB resale flats affordable—e.g., a S$800,000 flat incurs only BSD of S$18,600.[1][2]
Upgraders and investors face steeper rates: 17% for citizens' second properties, 25% for PRs' first. Use Homejourney's property search to filter options within your budget after calculating duties.
2026 ABSD Rates by Buyer Profile
Confirm your profile via IRAS: Singapore Citizen (SC), Permanent Resident (SPR), Foreigner, or Entity.[1][2]
- Singapore Citizens (SC): 0% first property, 17% second, 25% third+.[1][2]
- Singapore PRs (SPR): 5% first, 25% second, 30% third+.[1][2]
- Foreigners (e.g., Chinese, Americans, Taiwanese): 60% any first residential property, 65% subsequent.[1][2]
- Entities: 25% first, 30% second+.[1][2]
ABSD uses the higher of purchase price or IRAS valuation. Foreigners eye Singapore for safety despite 60% ABSD—see our guide on why Chinese investors buy despite high rates.[1]
BSD Rates (Tiered, Applies to All)
BSD is progressive:[3]
- 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%
- Above S$3M: 6%
Quick formula for <S$1M: (0.03 × value) – S$5,400.[1][3]
Step-by-Step ABSD Stamp Duty Calculator Guide
Follow these steps for accurate totals, payable within 14 days of Option to Purchase (OTP) via IRAS e-Stamping.[1][2]
- Verify Profile: Check IRAS status. E.g., Taiwanese buyer is 'foreigner'.[1]
- Get Valuation: IRAS assesses higher of price or market value. S$1.8M negotiated but valued at S$2M? Use S$2M.[1][2]
- Compute BSD: Apply tiers to value.[3]
- Apply ABSD: Value × your rate.[1][2]
- Total: BSD + ABSD. Use IRAS calculator at mytax.iras.gov.sg for precision.[4]
Homejourney verifies data like IRAS for trust—explore projects directory post-calculation.
Real 2026 Examples: ABSD Calculations
Example 1: First-Time SC – HDB Resale in Hougang
Property: S$800,000 (matches valuation).
BSD: (0.03 × 800,000) – 5,400 = S$18,600.
ABSD: 0% = S$0.
Total: S$18,600.[1][2][3]
Example 2: SC Upgrading to Condo
S$1.5M Hougang condo, second property.
BSD: ~S$44,600 (tiers).[1][3]
ABSD: 1.5M × 17% = S$255,000.
Total: ~S$299,600.[1][2]
Example 3: Foreigner (e.g., Chinese Investor) – District 09 Condo
S$2M River Valley condo, first property.
BSD: ~S$92,200.[1][3]
ABSD: 2M × 60% = S$1,200,000.
Total: S$1,292,200. Chinese buyers prioritize stability over cost.[1][2]
Common Mistakes and Insider Tips
Mistake 1: Ignoring IRAS valuation—leads to surprises. Tip: Get pre-valuation via agent.[1]
Mistake 2: Wrong profile assumption. E.g., joint SC-foreigner buys as foreigners (60%).[2]
Insider Tip: For upgraders, sell first HDB before new OTP to reset to 0% ABSD. Check mortgage rates on Homejourney for LTV/TDSR fit.
Foreigners: Non-landed only, no HDB. See types foreigners can buy.[1]
Financial Considerations and Next Steps
ABSD isn't CPF-eligible; pay cash. Factor into budget: e.g., S$2M condo needs S$1.3M+ duties. Pair with financing—foreigners max 75% LTV.[1]
Action Steps:
- Calculate via IRAS tool.[4]
- Search verified listings on Homejourney property search.
- Consult lawyer for profile/remissions (e.g., family PR grants).
- Post-purchase, book aircon services for maintenance.
Disclaimer: This is general info; seek professional advice. Rates per IRAS 2026.[1][2][3] Homejourney ensures transparency for safe transactions.
FAQ: ABSD Stamp Duty Calculator Questions
What is the ABSD rate for foreigners in 2026?
60% on first residential property, 65% subsequent. E.g., S$2M = S$1.2M ABSD.[1][2]
How do I calculate total stamp duty?
BSD (tiered) + ABSD (flat rate on higher value). Use IRAS portal.[1][3][4]
Can Chinese investors avoid 60% ABSD?
No, but they buy for safety. Details in our Chinese investor guide.[1][2]
Is ABSD refundable?
Yes, if selling within time or gaining citizenship/PR. Check IRAS.[2]
Where to verify calculations?
IRAS mytax.iras.gov.sg or Homejourney tools for estimates.[4]
Master your ABSD with this ABSD Stamp Duty Calculator and Guide. Start safe property journey on Homejourney—search verified options today.
