ABSD Rates Singapore 2026: Additional Buyer's Stamp Duty for Citizens, PRs and Foreigners
Last verified: 28 October 2026 against IRAS's Additional Buyer's Stamp Duty page. Short answer: For purchases on or after 27 April 2023, Singapore Citizens pay no ABSD on a first home, 20% on a second and 30% on a third or later; PRs pay 5%, 30% and 35%; foreigners pay 60% and entities 65% [IRAS ABSD]. ABSD is on top of Buyer's Stamp Duty and is due within 14 days of signing [IRAS ABSD].
Talreon is an independent publisher and is not affiliated with IRAS (the Inland Revenue Authority of Singapore). This page explains the process in our own words; the agency's own website and notices are the final word.
ABSD rates on or after 27 April 2023
| Buyer | 1st residential property | 2nd | 3rd and later |
|---|---|---|---|
| Singapore Citizen | No ABSD | 20% | 30% |
| Singapore Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity (company, association etc.) | 65% | 65% | 65% |
| Trustee | 65% | 65% | 65% |
Source: [IRAS ABSD]. ABSD is charged on the higher of the purchase price or market value, rounded down to the nearest dollar [IRAS ABSD]. Housing developers have their own 35% rate plus a non-remittable 5%, with remission conditions on IRAS's page.
Rates before 27 April 2023 (for comparison)
| Buyer | 16 Dec 2021 to 26 Apr 2023 | From 27 Apr 2023 |
|---|---|---|
| Citizen, 2nd property | 17% | 20% |
| Citizen, 3rd and later | 25% | 30% |
| PR, 1st property | 5% | 5% |
| PR, 2nd property | 25% | 30% |
| PR, 3rd and later | 30% | 35% |
| Foreigner | 30% | 60% |
| Entity | 35% | 65% |
Worked example (our own arithmetic)
A Singapore Citizen who already owns one home buys a second for $1,500,000: ABSD is 20% × $1,500,000 = $300,000. Buyer's Stamp Duty is payable as well; see our Buyer's Stamp Duty guide.
When and how to pay
- Pay BSD and ABSD within 14 days of signing the Option to Purchase acceptance or the Sale and Purchase Agreement, or within 30 days of receiving it if it was signed overseas [IRAS ABSD].
- Stamping is done on myTax Portal (Stamp Duty login) with Singpass [IRAS ABSD].
- Joint buyers: IRAS applies the highest profile among the buyers, so check its joint-purchase examples before you sign.
- Remissions (for example for some married couples upgrading) have strict conditions and deadlines; read IRAS's remission pages before relying on one.
Planning the loan too? Use the HDB loan calculator or the mortgage calculator.
Frequently asked questions
Do Singapore Citizens pay ABSD on their first home?
No. IRAS lists ABSD as not applicable to a Singapore Citizen buying a first residential property.
What is the ABSD rate for foreigners?
60% on any residential property bought on or after 27 April 2023.
When must ABSD be paid?
Within 14 days after signing the contract or agreement, or within 30 days of receiving it if it was signed overseas.
Is ABSD on the price or the valuation?
On the higher of the purchase price or the market value.
Where to check it yourself
Talreon is not affiliated with IRAS (the Inland Revenue Authority of Singapore). Figures and steps on this page were checked against the linked pages on 28 October 2026. Read our editorial and review process and figures update log. Spotted something out of date? Email support@talreon.com with the page address.
Change log: 28 October 2026 – first published. Educational information only; not tax, financial or legal advice.