Additional Buyer's Stamp Duty (ABSD) in Singapore
Additional Buyer’s Stamp Duty is paid on top of Buyer’s Stamp Duty and depends on who buys and how many homes they already own. Singapore citizens pay none on a first home, 20% on a second and 30% on a third. Permanent residents pay 5%, 30% and 35%, foreigners 60%, and entities and trustees 65%.
Checked against official sources on 20 October 2026
ABSD calculator
An estimate at IRAS rates. IRAS assesses the duty when the document is stamped.
ABSD rates from 27 April 2023
- Singapore citizens: 0% on the first home, 20% on the second, 30% on the third and later.
- Singapore permanent residents: 5% on the first home, 30% on the second, 35% on the third and later.
- Foreigners: 60% on any home.
- Entities and trustees: 65%. Housing developers pay 40%, of which 35% can be remitted subject to conditions.
- Under free trade agreements, nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, pay the same rates as Singapore citizens.
How IRAS counts the homes you own
- A home counts from the date you accept the option or sign the contract, even before it is legally yours. An uncompleted unit counts once the Sale and Purchase Agreement is signed.
- A home you are selling stops counting once your buyer has exercised the option.
- HDB flats count. Homes overseas do not.
- When buyers with different profiles buy together, the highest rate among them applies to the whole value.
Refunds
- Married couples: if at least one spouse is a Singapore citizen and you buy a second home together, you can claim back the ABSD if you sell the first home within 6 months of buying a completed home, or of the TOP or CSC of an uncompleted one.
- Single Singapore citizens aged 55 and above who buy a second home on or after 16 February 2024 may claim a refund, subject to conditions.
- ABSD is due with BSD, within 14 days of signing, and refunds are claimed afterwards.
Worked examples
- Singapore citizen buying a second home for $1,500,000: BSD $44,600 plus ABSD $300,000, so $344,600.
- Permanent resident buying a first home for $1,500,000: BSD $44,600 plus ABSD $75,000, so $119,600.
- Foreigner buying a home for $1,500,000: BSD $44,600 plus ABSD $900,000, so $944,600.
Plan the loan alongside the duty
Stamp duty is due within 14 days of signing, so it comes out of the same budget as your down payment. Compare home loan rates from Singapore banks on Homejourney.
Compare home loan ratesQuestions
How much ABSD do Singapore citizens pay on a second property?
20% of the price or the market value, whichever is higher, on top of BSD.
How much ABSD do PRs pay?
Singapore permanent residents pay 5% on their first home, 30% on the second and 35% on the third and later.
How much ABSD do foreigners pay?
60% on any residential property, unless a free trade agreement gives them the same rates as Singapore citizens.
Does an overseas property count for ABSD?
No. Only residential property in Singapore, including HDB flats, counts.
Can a married couple avoid ABSD on a second home?
If at least one spouse is a Singapore citizen, they pay the ABSD and can claim a refund if they sell their first home within 6 months of buying the second, or of its TOP or CSC if it is uncompleted.
Sources
Rules and fees change. Check the linked official pages before you commit, and ask a lawyer about your own sale or purchase.
Related guides
Buyer's Stamp Duty in Singapore
Work out Buyer's Stamp Duty on a Singapore home: the 1% to 6% residential rates from IRAS, a calculator with each band, worked examples and when to pay.
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Seller's Stamp Duty rates from IRAS and a calculator by purchase and sale date: 16% to 4% if you sell within 4 years of buying on or after 4 July 2025.
How much cash you need to buy an HDB resale flat
The cash and CPF needed for an HDB resale flat: the 25% down payment, the $5,000 option deposit, cash over valuation, stamp duty and HDB fees, with a worked example.