Free Singapore ABSD calculator. Additional Buyer’s Stamp Duty by buyer profile, from 0 percent for citizens' first home up to 60 percent for foreigners.
Take a S$1,500,000 residential property and see how the Additional Buyer’s Stamp Duty changes entirely with the buyer’s profile. A Singapore citizen buying their first home pays no ABSD at all, just the ordinary Buyer’s Stamp Duty. The same citizen buying a second property pays 20 percent, which is S$300,000. A foreigner buying any residential property pays 60 percent, a striking S$900,000, and an entity such as a company pays 65 percent, or S$975,000.
ABSD is a flat percentage of the higher of the purchase price or the market value, and it sits on top of Buyer’s Stamp Duty rather than replacing it. The rates here are those in force from 27 April 2023. Some treaty nationals, for example citizens of the United States and a few other countries, are treated as Singapore citizens for ABSD under free trade agreements, so a US national buying a first home would also pay nothing.
How it is calculated
ABSD is a single flat rate applied to the purchase price or market value of the property, whichever is higher, with no tiers or brackets. The rate depends purely on the buyer’s profile and how many residential properties they will own: 0 percent for a citizen’s first home, 20 percent for a second and 30 percent for a third or more, 5 percent for a PR’s first home and 30 percent for subsequent ones, 60 percent for foreigners, and 65 percent for entities, all under the rates effective from 27 April 2023. This tool reports ABSD only. Buyer’s Stamp Duty, which every buyer pays on a progressive scale, is separate and additional, so use the Buyer’s Stamp Duty calculator alongside this to see the full upfront duty. Treaty nationals afforded citizen treatment should select the matching citizen profile.
Frequently asked questions
Who pays the most ABSD?
Foreigners pay 60% ABSD on any residential purchase, and entities 65%, under the rates from 27 April 2023. Singapore citizens pay nothing on their first home, 20% on a second, and 30% on a third or more. Some treaty nationals are treated as citizens for ABSD.
Is ABSD charged on top of Buyer Stamp Duty?
Yes. ABSD and BSD are separate duties charged on the same transaction. BSD applies to every buyer on a progressive scale (1% to 6%), while ABSD is an additional flat percentage that depends on buyer profile and property count. Both are payable within 14 days of signing the Sale and Purchase Agreement, or within 14 days of exercising the Option to Purchase.
Can ABSD be refunded or remitted?
IRAS does grant remission in limited cases. Married couples where at least one spouse is a Singapore citizen can buy a second property, pay 20% ABSD upfront, and apply to IRAS for a full remission after selling the first property within six months of the new purchase (or within six months of the new property obtaining Temporary Occupation Permit). The refund excludes interest. Entities can access developer remission for licensed housing developers, subject to building and selling conditions within a set period.
Do CPF funds affect how ABSD is calculated?
No. CPF usage affects how much of the purchase you finance from your Ordinary Account versus cash or a loan, but it does not change the ABSD rate or the base on which ABSD is computed. ABSD is always calculated on the higher of the purchase price or the market value of the property, regardless of the funding source. CPF withdrawal limits and the Valuation Limit are separate CPF Board rules.