ABSD Singapore 2026 — Additional Buyer’s Stamp Duty Rates, Calculator & Guide

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ABSD Singapore 2026 — Additional Buyer’s Stamp Duty Rates, Calculator & Guide

Additional Buyer’s Stamp Duty (ABSD) is a tax levied on residential property purchases in Singapore above and beyond the standard Buyer’s Stamp Duty (BSD). Understanding ABSD is essential for any Singapore property buyer — particularly if you are buying a second or third property, or if you are a Permanent Resident or foreigner.

ABSD Rates Singapore 2026

Rates effective from 27 April 2023. ABSD is computed on the higher of the purchase price or market value of the property.

How to Calculate ABSD in Singapore

ABSD is calculated on the purchase price or market value (whichever is higher) of the residential property. The applicable rate depends on your citizenship status and how many residential properties you already own.

ABSD Calculation Example — Singapore Citizen Buying 2nd Property

• Purchase price: S$1,500,000
• ABSD rate: 20% (SC buying 2nd property)
• ABSD payable: S$300,000
• BSD payable: S$24,600 (on first S$180K at 1%, next S$180K at 2%, remainder at 3-4%)
• Total stamp duty: S$324,600

ABSD Remission for Married Couples

Singapore Citizen married couples who jointly purchase a new residential property can apply for ABSD remission under the ABSD (Remission) Rules if:

• Both are Singapore Citizens
• At least one spouse is a first-time SC buyer
• They sell their existing residential property within 6 months of completing a new property purchase (resale) or within 6 months of the new property’s TOP

The ABSD remission is claimable after disposal of the previous property. This makes new launch condominiums particularly attractive for couples timing a HDB-to-private upgrade, as the extended construction period gives more time to sell the HDB flat before the TOP-linked 6-month window begins.

ABSD for HDB Upgraders in 2026

If you are a HDB flat owner buying a private new launch, you will pay ABSD as follows:

• SC + SC couple: 20% ABSD on the new launch purchase, but eligible for ABSD remission if you sell the HDB within 6 months of TOP
• SC + PR couple: 30% ABSD (based on PR rate), no ABSD remission available unless both are SC
• Single SC buyer: 0% ABSD if this is your only property after HDB disposal

ABSD Exemptions and Reliefs

1. American FTA Nationals

Nationals and Permanent Residents of the United States are accorded the same ABSD treatment as Singapore Citizens under the US-Singapore Free Trade Agreement.

2. Nationals of Countries with FTAs

Nationals and PRs of countries with FTA treatment (Iceland, Liechtenstein, Norway, Switzerland) are treated as Singapore Citizens for ABSD purposes on a first purchase.

3. Developer ABSD Remission

Property developers pay ABSD upfront when buying land for development, but can obtain a remission if they build and sell all units within 5 years. This is why developers often launch projects quickly after acquiring GLS sites.

How Does ABSD Affect New Launch Condo Buying Decisions?

For most Singapore Citizen first-time buyers, ABSD is 0% — making new launch condominiums fully stamp-duty-comparable to buying resale. For upgraders or investors buying a second property, the 20% ABSD is a significant consideration that must be factored into affordability calculations.

Key strategies Singapore buyers use to manage ABSD:

• Decouple ownership — transfer ownership of existing property to one spouse, freeing the other to buy a “first property”
• Sell before buy — dispose of existing property before purchasing new launch to avoid ABSD
• Use ABSD remission scheme — buy new launch, sell HDB within 6 months of TOP
• Buy under trust — some investors purchase under a child’s trust (ABSD still applicable but deferred)