ABSD Remission
for Married Couples

What is the ABSD remission for married couples?

The ABSD remission lets a married couple — where at least one spouse is a Singapore Citizen — recover the ABSD paid on a jointly-bought second matrimonial home, provided they sell their first jointly-owned home within the deadline.

Eligibility checklist

• The couple is legally married at the time of purchase.
• At least one spouse is a Singapore Citizen.
• Both spouses are joint owners of the second property.
• Both spouses were joint owners of the first matrimonial home being sold.
• The first home is sold within 6 months of the second purchase (or within 6 months of TOP/CSC for uncompleted property).
• Neither spouse owns any other residential property at the time of buying the second home.

Worked example

A Singapore Citizen couple buys a $2,500,000 condo as their second home. Upfront they pay 20% × $2,500,000 = $500,000 in ABSD. They sell their existing jointly-owned condo within 5 months. They apply to IRAS for the remission and receive a full $500,000 refund (less any small administrative adjustment).

How to apply

1. Pay the ABSD upfront within 14 days of buying the second property — there is no waiver mechanism, only a refund.
2. Sell the first matrimonial home within the 6-month window.
3. Apply via the IRAS e-Stamping portal under "Refund of Stamp Duty".
4. Submit supporting docs: marriage certificate, S&P of both properties, transfer/disposal documents.
5. IRAS reviews and refunds the ABSD to the original payment account.

Remission vs decoupling — which is right for you?

If you can sell the first home within 6 months, the remission is cleaner — full refund, no extra BSD or title transfer. If you want to keep the first home as an investment, see our decoupling guide.