How much is ABSD for Singapore Citizens in 2026?

Singapore Citizens pay 0% ABSD on their first residential property, 20% on their second, and 30% on their third and subsequent properties.

How much is ABSD for foreigners buying property in Singapore?

Foreigners pay 60% ABSD on any residential property purchase in Singapore, regardless of whether it is their first property.

Can I get an ABSD refund in Singapore?

Yes. A married couple where at least one spouse is a Singapore Citizen can claim a full ABSD refund on a second property purchase, provided the first property is sold within 6 months and no other residential properties are held.

What changed with Seller's Stamp Duty in 2025?

From 4 July 2025, the SSD holding period was extended from 3 to 4 years and rates were raised by 4 percentage points. Properties bought from that date now face SSD of 16% (year 1), 12% (year 2), 8% (year 3), and 4% (year 4).

ABSD Singapore 2026 — Complete Stamp Duty Guide

Name: joannelowsg
Address: SG

For Buyers

ABSD Rates 2026

Rates in effect since 27 April 2023 — unchanged for 2026. Applied on top of BSD.

Buyer Profile	1st Property	2nd Property	3rd+
Singapore Citizen (SC)	0%	20%	30%
Permanent Resident (PR)	5%	30%	35%
Foreigner (individual)	60%	60%	60%
Entity / Company	65%	65%	65%

FTA exception: nationals of USA, Switzerland, Iceland, Liechtenstein, and Norway are treated as Singapore Citizens — 0% on first property.

For All Buyers

BSD — Buyer's Stamp Duty

Applies to every buyer on every purchase. Progressive rates from 1% to 6% — paid before ABSD is considered.

Purchase Price Band	Rate	Duty on Band
First $180,000	1%	Up to $1,800
Next $180,000	2%	Up to $3,600
Next $640,000	3%	Up to $19,200
Next $500,000 (up to $1.5M)	4%	Up to $20,000
$1.5M – $3M portion	5%	Up to $75,000
Above $3M	6%	Uncapped

⚠️ Watch out: Many online calculators still show only 4 BSD tiers (stopping at 4%). The 5% and 6% tiers added in February 2023 are current and apply to all transactions.

For Sellers

Updated Jul 2025

SSD — Seller's Stamp Duty

From 4 July 2025, the holding period was extended from 3 to 4 years and rates raised 4 percentage points. The purchase date determines which regime applies to you.

Bought on/after 4 Jul 2025 (new)

Up to 1 year	16%
1–2 years	12%
2–3 years	8%
3–4 years	4%
Beyond 4 years	0%

Bought before 4 Jul 2025 (old)

Up to 1 year	12%
1–2 years	8%
2–3 years	4%
Beyond 3 years	0%

HDB flats are unaffected — the Minimum Occupation Period (MOP) already prevents resale within 5 years.

Worked Examples

Total Cost Scenarios

SC upgrader — 2nd property at $1.5M

Purchase Price $1,500,000

BSD (progressive) $44,600

ABSD (20% — 2nd property) $300,000

Total Stamp Duty $344,600

PR — 1st property at $800K

Purchase Price $800,000

BSD (progressive) $18,600

ABSD (5% — 1st property) $40,000

Total Stamp Duty $58,600

Foreigner — condo at $2M

Purchase Price $2,000,000

BSD (progressive) $69,600

ABSD (60% flat) $1,200,000

Total Stamp Duty $1,269,600

Reducing Your Duty

ABSD Remission Schemes

Married Couple Remission (most common)

Claim a full ABSD refund on a second property purchase if the first is sold within 6 months.

→At least one spouse must be a Singapore Citizen
→Both spouses' names only on the new property title
→Neither spouse owns any other residential property at completion
→First property sold within 6 months of purchasing the second
→Refund application submitted within 6 months of selling the first

Divorce / Court Order Transfer

Property transferred between ex-spouses under a court order qualifies for stamp duty remission.

Aborted Transaction

If a transaction does not complete, full stamp duty remission is available — apply to IRAS.

⚠️ Decoupling: Technically legal but under heightened IRAS scrutiny in 2025–2026. Arrangements deemed to have no commercial substance beyond ABSD avoidance can attract a 50% penalty surcharge. Get proper legal advice first.

Common Questions

FAQ

How much is ABSD for Singapore Citizens in 2026?: Singapore Citizens pay 0% on their first property, 20% on their second, and 30% on their third and subsequent properties. These rates have been unchanged since April 2023.
How much is ABSD for foreigners buying in Singapore?: Foreigners pay a flat 60% ABSD on any residential property, regardless of ownership count. This rate was doubled from 30% in April 2023 and remains unchanged in 2026.
Can I get an ABSD refund?: Yes — via the married couple remission. At least one spouse must be a Singapore Citizen, both names must be on the new property title, and the first property must be sold within 6 months. This is the most common path to a full ABSD refund for upgraders.
What changed with Seller's Stamp Duty in July 2025?: The holding period was extended from 3 to 4 years, and rates were raised 4 percentage points. Properties bought from 4 July 2025 face SSD of 16% (year 1), 12% (year 2), 8% (year 3), and 4% (year 4). Properties bought before that date still follow the old 3-year / 12% structure.

Singapore Stamp Duty Guide 2026