The quickest way to estimate your Additional Buyer’s Stamp Duty (ABSD) in 2025 is to multiply the property price (or valuation, whichever is higher) by your applicable ABSD rate, then add Buyer’s Stamp Duty (BSD) on top. You can confirm the exact amount using IRAS’ official Stamp Duty Calculator CNA Property News or trusted tools, and cross-check with Homejourney for a safe, transparent breakdown.
This ABSD Stamp Duty Calculator and Guide is a focused cluster article under Homejourney’s main Singapore stamp duty and foreign buyer pillar guide ABSD Stamp Duty Calculator and Guide 2025 | Homejourney Singapore . It is written for first-time buyers, upgraders, investors, and foreign buyers (including Taiwanese and other ROC citizens) who want a precise, risk-free way to plan their total stamp duty and financing exposure before committing to any property.
What Is ABSD and Why It Matters in 2025
ABSD is an extra tax on top of BSD payable when you buy or acquire residential property in Singapore, depending on your residency status and how many properties you already own. It is part of the government’s cooling measures to keep housing affordable and discourage speculative buying.[3]
As of 27 April 2023 (and still in force in 2025), the ABSD rates are:[1][2]
- Singapore Citizens: 0% on first property, 20% on second, 30% on third and subsequent.[2]
- Singapore Permanent Residents (PRs): 5% on first, 30% on second, 35% on third and subsequent.[2]
- Foreigners (including Taiwan / ROC citizens): 60% on any residential property.[2]
- Entities (companies, some trusts): 65% in most cases.[2]
Homejourney emphasises these numbers upfront because a miscalculation can easily mean a six-figure shortfall. For example, a foreign buyer purchasing a S$2 million condo in District 9 pays about S$1.2 million in ABSD alone (60% of S$2 million), on top of BSD.[2][3]
How to Calculate ABSD in 3 Simple Steps (With BSD)
ABSD is always calculated on the higher of the purchase price or market value, then added to BSD. IRAS confirms BSD uses a tiered marginal rate structure for residential properties.[3] Here is the core formula:
- Step 1 – Identify your dutiable value
Use the higher of (a) option-to-purchase price, or (b) IRAS / bank valuation. - Step 2 – Compute BSD (Residential, from 15 Feb 2023)[3]
- 1% on first S$180,000
- 2% on next S$180,000
- 3% on next S$640,000
- 4% on next S$500,000
- 5% on next S$1.5 million
- 6% on remaining amount above S$3 million
- Step 3 – Compute ABSD
ABSD = dutiable value × your ABSD rate (based on your profile).
Worked Example: Singapore Citizen Buying Second Condo
Imagine you are a Singapore Citizen upgrading from an HDB in Sengkang to a new launch condo in Lentor for S$1.8 million while still owning your HDB at the time of purchase:
- Profile: Singapore Citizen, second property → ABSD rate = 20%.[2]
- Dutiable value: S$1,800,000 (OTP price equals valuation).
BSD (using IRAS tiers):[3]
- 1% × S$180,000 = S$1,800
- 2% × S$180,000 = S$3,600
- 3% × S$640,000 = S$19,200
- 4% × S$500,000 = S$20,000
- 5% × remaining S$300,000 = S$15,000
Total BSD = S$59,600.
ABSD: 20% × S$1,800,000 = S$360,000.[2]
Total stamp duty payable = BSD S$59,600 + ABSD S$360,000 = S$419,600.
This is why, on the ground, many agents in areas like Punggol, Tampines and Clementi will insist you check your ABSD before even booking a unit. Homejourney’s approach is to let you run this calculation yourself using verified formulas, compare it with official IRAS tools [5], and only then proceed to shortlist units via Property Search .
Using an ABSD Stamp Duty Calculator Safely
There are many online calculators (e.g. 99.co, PropertyGuru, Mortgage Master, HousingLoanSG) that approximate BSD and ABSD based on current IRAS rates.[1][2][6][7] In 2025, the safest process is:
- Use a third-party calculator (e.g. bank or portal) for a quick estimate.[1][2][6][7]
- Cross-check with IRAS’ official Stamp Duty Calculator to confirm the final numbers.[5]
- Verify again with your conveyancing lawyer or banker before exercising the OTP.
When Homejourney integrates or recommends a calculator, we validate it against IRAS’ latest published rates and update when policies change, reflecting our commitment to user safety and transparency.
Key Inputs You Must Get Right
To avoid dangerous mistakes when using any ABSD calculator, always double-check:
- Number of residential properties you own at the time of OTP, including joint ownership.
- Citizenship and residency of every buyer (SC, PR, foreigner).
- Buyer profile structure: individual vs company, or use of a trustee.
- Dutiable value: use higher of price or valuation, not just the marketing price.
Special Focus: Foreign Buyers and Taiwan (ROC) Citizens
For foreigners, including Taiwan / ROC citizens, the ABSD rate is currently a flat 60% on any residential property purchased.[2] This applies whether you are buying in Orchard, Novena, Jurong Lake District, or a suburban OCR condo.
Where it becomes more complex is when ABSD interacts with financing. Many Taiwanese buyers ask about:
- Taiwan buyer mortgage
- Taiwanese loan Singapore
- Taiwan citizen financing
- ROC buyer bank loan
In practice, most foreign buyers rely on Singapore bank loans rather than Taiwan-based financing for local properties, and standard MAS rules apply: Total Debt Servicing Ratio (TDSR), Loan-to-Value (LTV) limits and income verification usually in SGD-equivalent terms.Business Times Property
Homejourney recommends Taiwan buyers start with:
- Checking indicative LTV and interest rates via Bank Rates or Mortgage Rates .
- Reviewing our guide on Financing Options for Taiwanese Citizens Buying Singapore Property Financing Options for Taiwanese Citizens Buying Singapore Property | Homejourney... .
- Reading our foreigner financing overview Financing Options for Foreign Buyers in Singapore | Homejourney Guide for entity vs personal loan considerations.
Because ABSD for foreigners is so high, many Taiwanese investors now favour prime commercial strata offices or shophouses (where residential ABSD does not apply), or use a longer horizon strategy to obtain PR before purchasing a second property. You should always seek professional tax and legal advice before exploring structures like trusts or company purchases.
CPF, LTV and TDSR: How They Interact with ABSD
IRAS allows you to use CPF Ordinary Account (OA) funds for BSD and ABSD on residential properties, subject to CPF Board rules, but many buyers still pay ABSD in cash to preserve CPF for the loan downpayment.99.co Property Insights
Key financing rules that matter when budgeting for ABSD in 2025 include:Business Times Property
