Singapore ABSD Calculator: Additional Buyer's Stamp Duty
Work out the Singapore ABSD (Additional Buyer's Stamp Duty) on a residential property purchase — the extra duty that depends on your buyer profile and how many properties you own — on top of the standard Buyer's Stamp Duty.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Additional Buyer's Stamp Duty | Price after ABSD |
|---|---|---|
| 20% of $1,000,000 ($200,000) | 200,000 | 800,000 |
| 60% of $1,500,000 (foreigner) | 900,000 | 600,000 |
| 5% of $800,000 (PR, first home) | 40,000 | 760,000 |
| 30% of $1,200,000 (Citizen, third) | 360,000 | 840,000 |
How This Calculator Works
Enter the ABSD rate for your profile and the property price (or market value, whichever is higher). The calculator returns the ABSD payable and the price net of it. ABSD is a cooling measure: it's charged in addition to the Buyer's Stamp Duty (BSD) that every buyer pays, and the rate rises steeply for additional properties and for permanent residents and foreigners.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At a 20% ABSD rate on a $1,000,000 property, the ABSD is $200,000 — payable on top of the standard BSD. ABSD is a Singapore property cooling measure layered on the standard Buyer's Stamp Duty. The rate depends on the buyer's profile: a Singapore Citizen pays no ABSD on their first residential property but 20% on a second and 30% on a third or more; Permanent Residents pay from the first property; and foreigners pay the highest rate (60%). Entities and trustees face higher rates still.
Key Insight
ABSD is the central lever of Singapore's property cooling policy, and the rate — not the formula — is what matters, because it's driven entirely by buyer profile. The structure is tiered by residency and property count: Singapore Citizens pay 0% on their first residential property, a substantial rate on a second (20% after the latest hikes), and more on a third or subsequent (30%); Permanent Residents pay ABSD even on their first property (5%) and steeply more on further ones; foreigners pay a flat very high rate on any residential purchase (60%); and companies, trusts and housing developers face their own (high) rates. The duty is charged on the higher of the purchase price or market value and is paid within 14 days of the agreement — and crucially it stacks on top of the Buyer's Stamp Duty (BSD), the baseline duty every buyer pays on a progressive scale, which this calculator deliberately excludes so you can isolate the ABSD. Important reliefs and rules this tool doesn't model: married couples with at least one Singapore Citizen can claim an ABSD remission when buying a second home if they sell their first within a set period; certain nationalities receive Citizen-equivalent treatment under free-trade agreements; and the 'count' of properties includes those held partially or overseas in some assessments. Because ABSD can dwarf the BSD — 20% of a million-dollar flat is $200,000 — it heavily shapes second-property and foreign-buyer decisions, decoupling strategies, and timing of sales. This calculator shows the ABSD at the rate you choose and the price net of it; for your full upfront duty, add the BSD, confirm the exact ABSD rate for your profile and property count, and check whether any remission applies.
ABSD rate schedule (April 27, 2023 onwards)
BUYER PROFILE AND RATES.
SINGAPORE CITIZEN (SC).
1st residential property: 0% ABSD.
2nd: 20%.
3rd+: 30%.
SINGAPORE PERMANENT RESIDENT (PR).
1st: 5%.
2nd+: 30%.
FOREIGNER (Non-SC, Non-PR).
Any residential property: 60% (doubled from 30% in April 2023).
ENTITIES (companies, trusts).
65% (Trust pre-2023: 35%; raised to 65% with framework).
FTA NATIONALS treated as SC under Free Trade Agreements. United States, Iceland, Liechtenstein, Norway, Switzerland nationals enjoy SC rates.
JOINT PURCHASES. Highest rate among co-buyers applies to entire purchase value.
Example. SC + Foreigner joint buying 1st home: 60% applies (foreigner rate dominates).
DECOUPLING. Strategy where one spouse owns. SC couple wanting 2nd property: typically transfer 1st to one spouse, buy 2nd in other's name → 0% ABSD on 'first home' for new buyer.
BSD (BUYER'S STAMP DUTY) — applies on top of ABSD.
Tiered. First S$180K: 1%. Next S$180K: 2%. Next S$640K: 3%. Above S$1M: 4-6% (residential premium tiers added 2023).
From Feb 2023: 5% on portion S$1.5M-3M; 6% above S$3M (residential).
Strategic decisions — when and how to buy
MARRIED SC COUPLE BUYING 1ST HOME. 0% ABSD + BSD only. Substantial.
MARRIED SC COUPLE BUYING 2ND. 20% ABSD substantial $300K-$2M+ on Singapore property.
REMISSION available if one spouse sells previous property within 6 months. Strategic — sell first, buy in joint name.
FOREIGNER CONSIDERING. 60% ABSD substantial. Singapore property S$2M → S$1.2M ABSD + S$76K BSD = S$1.276M tax on top.
Substantial detrimental — most foreigners only buy if Singapore is genuine long-term home or substantial wealth allocation.
EXEMPTIONS / REMISSIONS.
(1) ABSD remission for married SC couples buying joint property with intent to dispose of existing within 6 months.
(2) ABSD refund for married couples meeting joint occupation conditions.
(3) ABSD trust remission specific conditions identifiable beneficiary.
(4) US, Iceland, Norway, Liechtenstein, Switzerland citizens FTA — treated as SC.
DECOUPLING TACTICS (declining post-2018 stamp duty changes).
Pre-2018: husband buys property, wife later 'buys' husband's share → wife buys 'first' property at 0%.
Post-2018: BSD applies to decoupling transfer → much less attractive.
Still viable for very high-value properties where ABSD savings > additional BSD.
PURCHASES VIA COMPANY. 65% ABSD. Substantial. Only makes sense for genuine commercial/investment structures.
PROPERTY TYPE. ABSD applies to RESIDENTIAL property only. Commercial / industrial properties exempt — only BSD.
Singapore ABSD & BSD rate schedule (Apr 2023+)
Reference ABSD and BSD rates.
| Buyer profile / Tier | ABSD / BSD |
|---|---|
| SC 1st residential | ABSD 0% |
| SC 2nd residential | ABSD 20% |
| SC 3rd+ residential | ABSD 30% |
| PR 1st | ABSD 5% |
| PR 2nd+ | ABSD 30% |
| Foreigner (any residential) | ABSD 60% |
| Entities (incl. trust) | ABSD 65% |
| BSD First S$180K | 1% |
| BSD Next S$180K | 2% |
| BSD Next S$640K | 3% |
| BSD S$1M-S$1.5M | 4% |
| BSD S$1.5M-S$3M | 5% (residential) |
| BSD Above S$3M | 6% (residential) |
April 2023 round: foreigner ABSD doubled 30% → 60%. Trust raised to 65%. February 2023 BSD residential premium tiers added 5-6% above S$1.5M. US/Iceland/Norway/Liechtenstein/Switzerland citizens FTA-eligible as SC. ABSD remission for married SC couples with disposal intent. Commercial/industrial properties exempt ABSD.
Frequently Asked Questions
How is ABSD calculated?
Multiply the higher of the property's price or market value by your ABSD rate. At 20% on a $1,000,000 property, the ABSD is $200,000. This is on top of the standard Buyer's Stamp Duty (BSD) every buyer pays, which this calculator doesn't include.
What is ABSD?
Additional Buyer's Stamp Duty — a Singapore property cooling measure charged in addition to the Buyer's Stamp Duty. The rate depends on the buyer's profile (Citizen, Permanent Resident, foreigner, or entity) and how many residential properties they already own, rising steeply for additional properties.
What are the ABSD rates?
They depend on profile. A Singapore Citizen pays 0% on a first home, 20% on a second, and 30% on a third or more; Permanent Residents pay from the first property; foreigners pay a flat 60% on any residential purchase; entities and trustees pay higher rates. Rates have been raised several times as cooling measures.
Is ABSD on top of the normal stamp duty?
Yes — ABSD stacks on top of the Buyer's Stamp Duty (BSD) that every buyer pays on a progressive scale. This calculator isolates the ABSD only, so to get your total upfront duty you need to add the BSD as well. Both are payable shortly after signing the purchase agreement.
Can ABSD be remitted or refunded?
In some cases. Married couples with at least one Singapore Citizen can claim a remission on a second home if they sell their first within the qualifying period. Certain nationalities get Citizen-equivalent treatment under free-trade agreements. Check the current rules, as remission conditions are specific and time-limited.
When is this calculator unreliable?
Less reliable for married couples with mixed citizenship (SC + foreigner — highest rate dominates), when decoupling strategy used (sell to spouse before 2nd purchase — BSD applies post-2018), when FTA nationals (US, Iceland, Norway, Liechtenstein, Switzerland) treated as SC under bilateral treaties, when ABSD remission applied for joint SC married couple with disposal intent (refund possible if existing sold within 6 months), or for trust purchases (special 35% remission rules under specific identifiable beneficiary conditions).
References & Authoritative Sources
- Inland Revenue Authority of Singapore (IRAS) — Additional Buyer's Stamp Duty (ABSD) · consulted June 1, 2026 · Federal tax authority
- Inland Revenue Authority of Singapore (IRAS) — Buyer's Stamp Duty (BSD) · consulted June 1, 2026 · BSD schedule
- Ministry of National Development Singapore — Property Cooling Measures · consulted June 1, 2026 · Policy framework
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Methodology & Review
Singapore Additional Buyer's Stamp Duty (ABSD) on residential property purchases. Rates 2023+: Singapore citizens 0% (1st), 20% (2nd), 30% (3rd+); PRs 5% (1st), 30% (2nd+); foreigners 60% (any); entities 65%. Plus standard Buyer's Stamp Duty 1-6% tiered. Calculator returns ABSD + BSD total. Substantial cooling measure introduced 2011, escalated multiple rounds. RELIABILITY: Reliable for current ABSD rate schedule (April 2023 framework). Less reliable when (a) Married couple with mixed status (SC+foreigner) — rules complex; (b) Decoupling strategy (1 spouse owns) — substantial planning; (c) FTA citizens (US, Iceland, Norway, Liechtenstein, Switzerland nationals — treated as SC for ABSD); (d) ABSD remission for joint purchases by married SC couples; (e) Trust purchases (35% ABSD rate).
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