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ABSD Singapore 2026 — Complete Additional Buyer Stamp Duty Guide
If you are buying property in Singapore in 2026, understanding the Additional Buyer’s Stamp Duty (ABSD) is essential. ABSD is a significant cost that can add tens or even hundreds of thousands of dollars to your property purchase. Whether you are a first-time buyer, a seasoned investor, or a foreign national exploring the Singapore property market, this guide covers every rate, remission, and strategy you need to know.
Table of Contents
How Much ABSD Do I Pay in 2026?
Your ABSD rate depends on your residency status and the number of residential properties you own:
- Singapore Citizen: 0% on 1st property, 20% on 2nd, 30% on 3rd and beyond
- Permanent Resident (PR): 5% on 1st property, 30% on 2nd, 35% on 3rd and beyond
- Foreigner: 60% on any residential property (rate effective since April 2023)
- Entities (Companies / Trusts): 65% ABSD on all residential properties
ABSD must be paid within 14 days of exercising the Option to Purchase (OTP) or signing the Sale & Purchase Agreement, whichever comes first.
ABSD Rate Table — Singapore 2026
The table below summarises the current ABSD rates applicable in 2026 for all buyer profiles purchasing residential property in Singapore.
| Buyer Profile | 1st Property | 2nd Property | 3rd+ Property |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Company | 65% | 65% | 65% |
| Trust | 65% | 65% | 65% |
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ABSD for Singapore Citizens — 2026 Rates Explained
Singapore citizens enjoy the most favourable ABSD treatment, which is intentional — the government’s cooling measures are designed to prioritise owner-occupation for locals.
As a Singapore citizen purchasing your first residential property, you pay 0% ABSD. You are only liable for the standard Buyer’s Stamp Duty (BSD), which is a progressive tax capped at 4% of the property’s purchase price or market value, whichever is higher.
When a citizen buys a second property, the ABSD jumps to 20%. On a $1.5 million condominium, that means an additional $300,000 in stamp duty alone. For a third property or beyond, the rate rises further to 30%, making it prohibitively expensive for most individual buyers to accumulate a large residential portfolio.
Key considerations for citizens:
- ABSD is calculated on the higher of the purchase price or the property’s market value at the time of purchase.
- If you are married and your spouse already owns a property, your “second” purchase may attract ABSD even if it is your personal first property, because the Inland Revenue Authority of Singapore (IRAS) counts properties owned by both spouses collectively.
- ABSD must be paid in cash — you cannot use your CPF Ordinary Account to cover this cost.
ABSD for Permanent Residents in 2026
Permanent Residents face a steeper ABSD schedule compared to citizens, reflecting the government’s intent to ensure that PRs contribute more significantly to the property market before enjoying the same benefits as citizens.
For a first residential property, a PR pays 5% ABSD. While not insignificant, this is manageable for many PR buyers. On a $1 million HDB resale flat or condominium, the ABSD would be $50,000.
The rate escalates sharply for a second property to 30%, and for a third property or more, 35%. This steep increase is designed to discourage PRs from treating Singapore as a speculative investment vehicle.
Many PRs choose to apply for Singapore citizenship before making their second property purchase to benefit from the lower citizen ABSD rates. The citizenship process typically takes 6 to 12 months, so forward planning is essential.
