ABSD Stamp Duty Calculator and Guide (2025) | Homejourney Singapore

ABSD Stamp Duty Calculator and Guide: Quick Answer

The fastest way to estimate your ABSD (Additional Buyer’s Stamp Duty) in Singapore is to: (1) confirm your residency and how many properties you already own, (2) identify the correct ABSD rate from IRAS’ latest table, and (3) multiply that rate by the higher of your purchase price or market value, then add Buyer's Stamp Duty (BSD).

Homejourney recommends cross-checking your estimate with an official or reputable ABSD stamp duty calculator such as the IRAS Stamp Duty Calculator CNA Property News or trusted market tools like those from major portals[1][6], then validating the numbers with your lawyer or banker before you sign any Option to Purchase.

This guide is a focused CLUSTER article that supports our main pillar on Singapore Property Taxes & Stamp Duties , giving you tactical, step-by-step help to calculate and plan for ABSD safely.

What Is ABSD, and Why It Matters in 2025

Additional Buyer’s Stamp Duty (ABSD) is a tax on top of standard Buyer’s Stamp Duty (BSD) when you buy certain residential properties in Singapore. It depends on your citizenship/ residency status and how many residential properties you already own locally[3]. From 27 April 2023, ABSD rates were significantly raised, especially for investors and foreigners[1][2].

In the current 2024–2025 market, ABSD is one of the biggest upfront costs for investors and upgraders. For example, a foreigner buying a S$2 million condo at Marina Bay now faces a 60% ABSD, or S$1.2 million, on top of BSD[2]. This has reshaped demand in Core Central Region (CCR) projects listed in the Homejourney projects directory Projects Directory , pushing more buyers towards right-sizing and genuine own-stay purchases.

If you are a first-time Singaporean buyer of an HDB flat in Punggol, Yishun, or a mass-market condo in Tampines, you usually pay no ABSD on your first property—but the rules change once you own one home and look to upgrade or invest.

Current BSD and ABSD Rates (2025)

To use any ABSD Stamp Duty Calculator correctly, you must first understand the latest IRAS rates.

Buyer’s Stamp Duty (BSD) – Residential (From 15 Feb 2023)

BSD applies to almost every property purchase and is calculated on the higher of purchase price or market value[3]. Current residential BSD tiers are[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%
Remaining amount – 6%

BSD is rounded down to the nearest dollar and must be paid to IRAS, usually within 14 days from the date of the signed instrument if signed in Singapore[3].

ABSD Rates (Last Revised 27 April 2023)

Based on IRAS and translated rate tables used by major calculators[1][2], the key ABSD rates are:

Singapore Citizens (SC)
– 1st residential property: 0%
– 2nd property: 20%
– 3rd & subsequent: 30%
Singapore Permanent Residents (SPR)
– 1st property: 5%
– 2nd: 30%
– 3rd & subsequent: 35%
Foreigners (any nationality)
– Any residential property: 60%[2]
Entities (companies)
– Any residential property: 65% (with additional 5% for housing developers in most cases – check IRAS for exact conditions).

Always confirm exact percentages from IRAS or your conveyancing lawyer, as policies can change and there are narrow reliefs (e.g. for certain single-housing developers, specific joint purchases, or if you are covered by international FTA exemptions).

How to Use an ABSD Stamp Duty Calculator (Step-by-Step)

Here is a simple framework you can follow before you even call your banker. You can run these steps in parallel with tools like the IRAS Stamp Duty Calculator[5] or private calculators from 99.co and PropertyGuru[1][6].

Step 1: Confirm Your Buyer Profile

When I walk clients through this at a conveyancing lawyer’s office near Raffles Place MRT, the first question I always ask is: “How many residential properties do you already own in Singapore, and under what names?” This matters far more than many first-timers realise.

Key details you must clarify:

Citizenship / residency: SC, SPR or foreigner.
Number of residential properties you already own: count both HDB and private, including part-share.
Whether purchase is under single name or joint names.
Whether you plan to sell an existing property within a stipulated period to apply for ABSD remission (e.g. married couples buying a second home for own stay – check IRAS remission rules).

Homejourney encourages you to keep a simple spreadsheet listing each owner, property addresses (e.g. “Blk 3xx Punggol Walk 4-room HDB”), and ownership share. This makes it easier to double-check ABSD when using any online calculator.

Step 2: Determine the Taxable Value

ABSD is calculated on the higher of the purchase price or market value of the property[3]. In practice:

For HDB flats, use the actual transacted price; valuation is usually aligned unless heavily underpriced.
For private condos and landed homes, your lawyer will look at the price in the Option to Purchase (OTP) vs IRAS’ assessment / valuation if required.

Example: If you buy a resale condo in Queenstown at S$1.9 million but the assessed market value is S$2.0 million, ABSD (and BSD) will be computed on S$2.0 million.

Step 3: Apply the Correct ABSD Rate

Once your buyer profile and property count is clear, select the correct ABSD rate in your chosen calculator interface[1][2][6]. Most calculators ask for:

Residential status (SC / SPR / Foreigner / Entity)
Number of properties owned before this purchase
Property type (HDB / Condominium / Landed)
Purchase price / market value

The calculator will then output:

BSD payable
ABSD payable
Total stamp duty payable to IRAS

Step 4: Cross-Check with a Manual Calculation

To build confidence, Homejourney recommends manually verifying one example. This helps you understand the impact of ABSD on your cash flow.

Example 1 – Singapore Citizen Upgrader
You currently own a 4-room BTO in Sengkang, and you are buying a S$1,500,000 private condo in Tanah Merah before selling the HDB.

Profile: SC, already own 1 property → buying 2nd property.
ABSD rate: 20%.
Taxable value: S$1,500,000.

ABSD = 20% × 1,500,000 = S$300,000 (payable upfront). If you sell your HDB within applicable remission timelines as a married couple, you may apply to IRAS for ABSD remission – but this is not automatic and conditions are strict; always check with your lawyer.

Example 2 – Foreigner Investor
A foreigner buying a S$2,000,000 2-bedder in Orchard.