What is Buyer's Stamp Duty (BSD) in Singapore?

Buyer's Stamp Duty (BSD) is a tax payable on documents relating to the purchase of property in Singapore. It applies to all property buyers regardless of citizenship and is calculated on a tiered basis: 1% on the first $180,000, 2% on the next $180,000, 3% on the next $640,000, 4% on the next $500,000, 5% on the next $1,500,000, and 6% on any amount above $3,000,000 for residential properties.

Who has to pay Additional Buyer's Stamp Duty (ABSD)?

ABSD applies to Singapore Citizens buying their second or subsequent property, Permanent Residents on any property purchase, foreigners (60% on any residential property), and entities (65%). Singapore Citizens pay 0% on their first property, 20% on their second, and 30% on their third or subsequent.

When is Seller's Stamp Duty (SSD) payable?

SSD is payable when you sell a residential property within four years of purchase for properties bought on or after 4 July 2025 (rates of 16%, 12%, 8% and 4%), and within three years for properties bought before that date (12%, 8%, 4%). After the holding period, no SSD is payable.

How is stamp duty calculated in Singapore?

Stamp duty is calculated on the higher of the purchase price or market value. BSD uses a progressive tier system, while ABSD and SSD use flat percentages based on buyer profile and holding period respectively. Use our calculator to get instant accurate figures.

When do I have to pay stamp duty in Singapore?

Stamp duty must be paid within 14 days of signing the Sale and Purchase Agreement (S&P) if signed in Singapore, or within 30 days if signed overseas. Late payment incurs penalties from IRAS.

Do Singapore Permanent Residents pay ABSD on their first property?

Yes. Permanent Residents pay 5% ABSD on their first residential property purchase and 30% on their second or subsequent property.

Are foreigners allowed to buy property in Singapore?

Foreigners can buy condominium units and apartments freely, but face a 60% ABSD on residential property. Landed property requires special approval from the Singapore Land Authority.

Can stamp duty be financed through a home loan?

No. Stamp duty must be paid in cash or via CPF (for HDB and certain private property purchases). It cannot be included in your home loan amount.

How much ABSD does a foreigner pay in Singapore?

Foreigners pay 60% ABSD on any residential property purchase in Singapore, in addition to the standard Buyer's Stamp Duty (BSD).

Do Singapore Permanent Residents pay ABSD on their first property?

Yes. Permanent Residents pay 5% ABSD on their first residential property and 30% on their second. The third and subsequent are charged at 35%.

How much ABSD does a Singapore Citizen pay?

Singapore Citizens pay 0% ABSD on their first residential property, 20% on their second, and 30% on the third or subsequent property.

Are ABSD rates the same for entities and trusts?

Entities (companies, associations, trustees) pay 65% ABSD on any residential property purchase. Living trusts where the beneficial owner is identifiable may qualify for the individual rate corresponding to that beneficial owner.

Can I get an ABSD refund?

Married couples where at least one spouse is a Singapore Citizen may apply for an ABSD refund if they sell their first matrimonial home within 6 months of buying their second jointly-owned home.

Are FTA nationals treated like Singapore Citizens for ABSD?

Yes. Nationals and Permanent Residents of the United States, Iceland, Liechtenstein, Norway, and Switzerland are treated as Singapore Citizens for ABSD purposes under Free Trade Agreements.

Does ABSD apply to commercial or industrial property?

No. ABSD only applies to residential property. Commercial and industrial properties are subject only to BSD.

Stamp Duty Calculator Singapore 2026 | BSD, ABSD & SSD

What is Additional Buyer's Stamp Duty (ABSD)?

Additional Buyer's Stamp Duty (ABSD) is a tax introduced by the Singapore government as a property cooling measure. It is charged on top of Buyer's Stamp Duty (BSD) and depends on the buyer's profile — residency status and how many residential properties they already own.

ABSD Rates for Residential Property (2026)

The latest IRAS ABSD rates effective from 27 April 2023 are:

Singapore Citizens (SC)

1st residential property: 0%
2nd residential property: 20%
3rd or subsequent: 30%

Singapore Permanent Residents (PR)

1st residential property: 5%
2nd residential property: 30%
3rd or subsequent: 35%

Foreigners

Any residential property: 60%

Entities (companies, trusts, associations)

Any residential property: 65%

ABSD Calculation Example

A foreigner buying a $2,000,000 condominium pays ABSD of 60% × $2,000,000 = $1,200,000, in addition to the standard BSD of $69,600. Total stamp duty: $1,269,600.

Are There ABSD Remissions?

Yes. Married couples where one spouse is a Singapore Citizen may qualify for ABSD remission on a jointly purchased first matrimonial home. ABSD already paid on a property may also be refunded if the couple sells their first home within 6 months of buying the second. Free Trade Agreement nationals (USA, Iceland, Liechtenstein, Norway, Switzerland) are treated as Singapore Citizens for ABSD purposes.

When Must ABSD Be Paid?

Like BSD, ABSD must be paid within 14 days of signing the S&P in Singapore (30 days if signed overseas). It must be paid in cash or CPF — it cannot be added to your home loan. If you may sell the property within four years (for purchases on/after 4 Jul 2025), also review Seller's Stamp Duty (SSD).

How to Reduce Your ABSD

Common strategies include buying under the spouse who qualifies for the lowest rate, decoupling existing joint ownership before buying a second property, or applying for the ABSD remission for married couples. Always consult a qualified conveyancing lawyer.

Calculate Your ABSD in Seconds

Use the embedded ABSD calculator below — change the buyer profile to compare Citizen, PR, foreigner and entity rates instantly.

Quick ABSD Calculator

Property price (SGD)

Buyer profile

Property count

Additional Buyer's Stamp Duty

$300,000

Total stamp duty (BSD + ABSD): $344,600

Open full calculator

Frequently Asked Questions

Common questions about Additional Buyer's Stamp Duty in Singapore.

Official sources

All rates and rules on this page are based on the official IRAS guidance:

Additional Buyer's Stamp Duty
ABSD Singapore Guide

What is Additional Buyer's Stamp Duty (ABSD)?

ABSD Rates for Residential Property (2026)

Singapore Citizens (SC)

Singapore Permanent Residents (PR)

Foreigners

Entities (companies, trusts, associations)

ABSD Calculation Example

Are There ABSD Remissions?

When Must ABSD Be Paid?

How to Reduce Your ABSD

Calculate Your ABSD in Seconds

Quick ABSD Calculator

Frequently Asked Questions

Official sources

Related Stamp Duty Guides

Buyer's Stamp Duty (BSD)

Seller's Stamp Duty (SSD)

Use the Stamp Duty Calculator

Additional Buyer's Stamp DutyABSD Singapore Guide

What is Additional Buyer's Stamp Duty (ABSD)?

ABSD Rates for Residential Property (2026)

Singapore Citizens (SC)

Singapore Permanent Residents (PR)

Foreigners

Entities (companies, trusts, associations)

ABSD Calculation Example

Are There ABSD Remissions?

When Must ABSD Be Paid?

How to Reduce Your ABSD

Calculate Your ABSD in Seconds

Quick ABSD Calculator

Frequently Asked Questions

How much ABSD does a foreigner pay in Singapore?

Do Singapore Permanent Residents pay ABSD on their first property?

How much ABSD does a Singapore Citizen pay?

Are ABSD rates the same for entities and trusts?

Can I get an ABSD refund?

Are FTA nationals treated like Singapore Citizens for ABSD?

Does ABSD apply to commercial or industrial property?

Official sources

Related Stamp Duty Guides

Buyer's Stamp Duty (BSD)

Seller's Stamp Duty (SSD)

Use the Stamp Duty Calculator

Additional Buyer's Stamp Duty
ABSD Singapore Guide