ABSD Stamp Duty Calculator & Guide 2026: Accurate Calculations for Every Buyer Profile
The ABSD Stamp Duty Calculator and Guide helps you accurately compute Additional Buyer's Stamp Duty (ABSD) and Buyer's Stamp Duty (BSD) for your Singapore property purchase.[1][2] ABSD rates reach up to 65% for certain buyers, making precise calculations essential before you commit to a property transaction.[1][3] At Homejourney, we prioritize your safety and trust by verifying all rates directly from official IRAS sources, ensuring you have transparent, reliable information when making one of life's biggest financial decisions.[1][2]
This cluster article builds on our comprehensive ABSD Stamp Duty Calculator & Guide 2026 pillar content, focusing specifically on how to calculate your exact stamp duty obligations based on your buyer profile and property value. Whether you're a first-time Singapore Citizen buyer, a PR purchasing your second property, or a foreign investor, understanding your ABSD liability upfront prevents costly surprises during your property transaction.
Understanding BSD vs ABSD: What You Actually Pay
Buyer's Stamp Duty (BSD) applies to all property purchases in Singapore, calculated using progressive tiers on the higher of your purchase price or IRAS market valuation.[1][2] Additional Buyer's Stamp Duty (ABSD) is an extra tax that applies on top of BSD, determined by your buyer profile (citizen, PR, foreigner, or entity) and whether this is your first, second, or subsequent property.[1][2]
The critical difference: BSD uses tiered rates (1% to 6% depending on the property value bracket), while ABSD applies as a flat percentage to your entire property value.[1][2] For example, a Singapore Citizen buying their first S$1.5 million property pays 0% ABSD but still owes BSD. A foreigner buying the same property pays 60% ABSD on top of the same BSD amount—a massive difference in total cost.
2026 ABSD Rates by Buyer Profile
IRAS rates have remained unchanged since April 2023, and Homejourney verifies these directly from official sources:[1][2][3]
| Buyer Profile | 1st Property | 2nd Property | 3rd+ Properties |
|---|---|---|---|
| Singapore Citizens | 0% | 20% | 30% |
| Singapore PRs | 5% | 30% | 35% |
| Foreigners/Entities | 60% | 60% | 60% |
For foreign investors, the ABSD rate remains a flat 60% regardless of how many properties you own.[1][2] This is why understanding your buyer profile before making an offer is critical—it directly impacts your total acquisition cost.
Step-by-Step ABSD Stamp Duty Calculator: The Five-Step Process
Follow these five actionable steps to calculate your exact stamp duty obligation. Homejourney recommends working through each step methodically to avoid errors that could delay your property transaction.
Step 1: Determine Your Property Value (Higher of Purchase Price or IRAS Valuation)
IRAS uses the higher of two values for stamp duty calculation: your negotiated purchase price or the property's official market valuation.[1][2] If you negotiate a property down to S$1.8 million but IRAS values it at S$2 million, you pay stamp duty on S$2 million. This valuation is crucial because it forms the base for both BSD and ABSD calculations. Always request the IRAS valuation from your property agent or legal conveyancer before finalizing your offer.
Step 2: Calculate Your Buyer's Stamp Duty (BSD) Using Tiered Rates
Apply the progressive BSD rates to your property value. The rates are:[1][2]
- 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%
- Above S$3,000,000: 6%
Real Example: S$2 Million Property[2]
- 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$500,000 = S$25,000
Total BSD = S$69,600
For properties under S$1 million, use this quick formula: (0.03 × property value) – S$5,400.[1] For an S$800,000 property: (0.03 × 800,000) – 5,400 = S$18,600 BSD.
Step 3: Identify Your ABSD Rate Based on Buyer Profile
Confirm your buyer profile and property count. Are you a Singapore Citizen buying your first property (0% ABSD), a PR buying your second property (30% ABSD), or a foreigner making any purchase (60% ABSD)?[1][2] Your profile determines which ABSD percentage applies. If you're uncertain about your status—for example, if you recently became a PR—contact IRAS directly to confirm before proceeding with your purchase.
Step 4: Calculate Your ABSD Amount
Multiply your property value by your ABSD rate. Critical: ABSD applies to the full purchase price, not in tiers like BSD.[1][2] For a foreigner buying a S$2 million property: S$2,000,000 × 60% = S$1,200,000 ABSD. This is why foreign buyers often structure purchases through different entities or explore alternative strategies—the ABSD liability is substantial.
Step 5: Calculate Total Stamp Duty and Payment Timeline
Add BSD + ABSD together to get your total stamp duty obligation.[1][2] For the S$2 million foreigner example: S$69,600 (BSD) + S$1,200,000 (ABSD) = S$1,269,600 total stamp duty. This must be paid within 14 days of receiving your Option to Purchase (OTP) via IRAS e-Stamping.[1][2]
Homejourney emphasizes that this timeline is strict—missing the 14-day payment window can result in penalties and complications with your property transaction. Many buyers are surprised by the total stamp duty amount, so calculating early in your property search helps you budget accurately.
Real-World Examples: Different Buyer Profiles
Let's walk through three realistic scenarios to show how ABSD calculations differ by buyer profile.
Scenario 1: Singapore Citizen, Second Property, S$1.5 Million
As a Singapore Citizen buying your second property, you pay 20% ABSD.[1][2]
- BSD: 1% (S$180K) + 2% (S$180K) + 3% (S$640K) + 4% (S$500K) = S$55,600
- ABSD: S$1,500,000 × 20% = S$300,000
- Total Stamp Duty: S$355,600
Scenario 2: Singapore PR, First Property, S$900,000
As a PR buying your first property, you pay 5% ABSD.[1][2]
- BSD: 1% (S$180K) + 2% (S$180K) + 3% (S$540K) = S$30,600
- ABSD: S$900,000 × 5% = S$45,000
- Total Stamp Duty: S$75,600
Scenario 3: Foreign Investor, Any Property, S$2.5 Million
As a foreigner, you pay 60% ABSD regardless of property count.[1][2]
- BSD: 1% (S$180K) + 2% (S$180K) + 3% (S$640K) + 4% (S$500K) + 5% (S$500K) = S$94,600
- ABSD: S$2,500,000 × 60% = S$1,500,000
- Total Stamp Duty: S$1,594,600
These examples highlight why foreign investors often explore alternative structures or focus on properties in the lower price range. The ABSD burden significantly impacts your total acquisition cost.
Key Insights for Different Buyer Profiles
For Singapore Citizens: Your first property carries zero ABSD, making it the most cost-effective time to buy. Your second property jumps to 20% ABSD, and subsequent properties are 30%. Plan your property strategy accordingly.[1][2]
For Singapore PRs: You pay 5% ABSD on your first property—significantly lower than foreigners but higher than citizens. Your second property jumps to 30%, matching the citizen rate for third+ properties. Consider timing your purchases strategically around your PR status.[1][2]
For Foreign Investors: The flat 60% ABSD rate applies to all properties, making property investment in Singapore substantially more expensive than for local buyers. For detailed guidance on foreign buyer strategies, see our article on Step-by-Step Property Buying Process for Foreigners Step-by-Step Property Buying Process for Foreigners | Homejourney and Types of Properties Foreigners Can Buy in Singapore Types of Properties Foreigners Can Buy in Singapore 2026 .
For investors from Taiwan exploring Singapore property opportunities, our Taiwan Nationals Singapore Property Investment Analysis 2026 Taiwan Nationals Singapore Property Investment Analysis 2026 | Homejourney provides comprehensive insights on structuring investments and managing ABSD obligations.
Common Mistakes to Avoid When Calculating ABSD
Mistake 1: Using Only Your Purchase Price Many buyers calculate ABSD based on their negotiated price without checking IRAS valuation. If IRAS values the property higher, you'll owe more stamp duty than expected. Always request the official valuation upfront.[1][2]
Mistake 2: Forgetting the 14-Day Payment Deadline Stamp duty must be paid within 14 days of receiving your OTP. Missing this deadline incurs penalties and can jeopardize your property transaction. Mark this date clearly in your calendar and coordinate with your conveyancer.[1][2]
