The quickest way to estimate your ABSD (Additional Buyer’s Stamp Duty) is to apply the latest IRAS rates to your property price using a simple formula or an official stamp duty calculator, then add BSD (Buyer’s Stamp Duty) to get your total upfront tax cost.[4][5]
This focused ABSD Stamp Duty Calculator and Guide by Homejourney explains how to compute ABSD step-by-step, how it works with BSD, and what it means for Singapore buyers, investors, and foreigners planning a purchase in 2025–2026.
How ABSD Fits Into Your Overall Property Plan
ABSD is a tax on residential property purchases, on top of BSD, and is based on your residential status and how many properties you already own.[4]
For most first-time Singaporean buyers purchasing an owner-occupied home, ABSD is 0%, but for investors buying second or third homes, and for foreigners, ABSD can be one of the largest upfront costs.[3][4]
This cluster article supports Homejourney’s main stamp duty pillar guide ABSD Stamp Duty Calculator & Guide 2025: Homejourney Singapore by zooming in on practical ABSD calculations, worked examples, and decision tips, especially relevant if you are a Hong Kong buyer in Singapore or a foreign investor evaluating ABSD at higher tiers.
ABSD and BSD: Key Definitions (Singapore 2025–2026)
Before you use any ABSD Stamp Duty Calculator and Guide, you must distinguish between BSD and ABSD, because IRAS calculates them separately.[4][5]
- Buyer’s Stamp Duty (BSD): Tax payable on all property purchases (residential and non-residential), based on the higher of purchase price or market value.[4]
- Additional Buyer’s Stamp Duty (ABSD): Extra tax on top of BSD for certain residential purchases, depending on your residency and number of properties you own.[4]
- Residential status: IRAS groups you as Singapore Citizen, Singapore PR, Foreigners (including Hongkongers), and Entities (companies, trusts).[4]
Current BSD Rates (Residential)
For residential properties bought from 15 February 2023 onwards, BSD is marginal and applied in tiers.[4]
- 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%
- Amount above S$3,000,000: 6%
BSD is always computed first, based on the higher of the contract price or market value (IRAS sometimes uses valuation if it is higher than the agreed price).[4]
Current ABSD Rates (Residential)
ABSD rates were last significantly revised with effect from 27 April 2023.[3][4]
As at 2025, typical ABSD bands applied in practice are:
- Singapore Citizens (SC):
- Singapore Permanent Residents (SPR):
- Foreigners (including Hong Kong buyers):
- Entities (companies, trusts):
Important disclaimer: ABSD rates are policy tools and can change. Always verify the latest rates using IRAS’s official Stamp Duty Calculator.[5] Homejourney updates our guides regularly, but final liability is based on IRAS’s prevailing table at the time of your property option date.
How to Calculate ABSD Step-by-Step
You can either use IRAS’s online calculator[5] or compute manually to check your figures. Here is a clear, step-by-step method you can apply to any ABSD Stamp Duty Calculator and Guide.
Step 1: Confirm Your Buyer Profile
First, identify your buyer profile, because mixed profiles (e.g. SC + Foreign spouse) are treated differently.
- Nationality / residency: SC, SPR, Foreign (this includes any HK citizen buying property in Singapore).
- Number of residential properties you already own (count local and sometimes overseas where relevant for certain schemes).
- Type of property: Residential vs non-residential (ABSD only applies to residential).[4]
Local insight: Many upgraders in towns like Punggol, Sengkang and Tampines forget that their existing HDB is counted for ABSD if they have not sold it before exercising the OTP for their condo upgrade.
Step 2: Identify the Correct ABSD Rate
Using your profile, match it with the current IRAS ABSD table.[4]
For example:
- SC buying 2nd home: pay the ABSD rate for “SC – second residential property”.[3][4]
- SPR buying 1st home: pay ABSD at the first-tier SPR rate (e.g. 5%).[3]
- Hongkonger Singapore property purchase (as a foreigner): pay 60% ABSD on the full price.[3][4]
Step 3: Calculate ABSD Amount
The ABSD formula is simple:
ABSD payable = Property price (or market value, whichever is higher) × ABSD rate[4]
Examples are usually rounded to the nearest dollar in advisory guides, but IRAS will compute to the nearest dollar in its official notice.[4][5]
Step 4: Add BSD + ABSD for Total Stamp Duty
Once you’ve computed ABSD, add it to your BSD amount to see your full upfront tax cost.[4]
When you use an online calculator like IRAS’s Stamp Duty Calculator, the system automatically computes BSD and ABSD for you.[5]
Worked Examples: Singaporeans, PRs and Hong Kong Buyers
These simple scenarios show how the same S$1.8 million condo can lead to very different ABSD bills. For easy comparison we assume the property price equals market value.
Example 1: First-Time Singapore Citizen Buyer (No ABSD)
Scenario: A Singaporean couple in their 30s upgrading from renting an HDB room in Jurong West buys a S$1,800,000 new launch condo near Lakeside MRT.
- Buyer profile: SC, 0 existing residential properties.
- ABSD rate: 0% (first residential property).[4]
- ABSD payable: S$1,800,000 × 0% = S$0.
BSD on S$1.8 million (residential) is computed marginally as per IRAS’s table and will form their only stamp duty cost.[4]
Example 2: SC Upgrader Buying Second Property (ABSD Applies)
Scenario: A Singaporean family in Sengkang owns a 4-room HDB in Compassvale and buys a S$1,800,000 resale condo in Serangoon as an investment, without selling first.
