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What Is ABSD (Additional Buyer’s Stamp Duty) in Singapore?
Additional Buyer’s Stamp Duty (ABSD) is a tax imposed by the Singapore government on property purchases, introduced in 2011 as a property market cooling measure. ABSD is payable on top of the standard Buyer’s Stamp Duty (BSD) and is calculated as a percentage of the property’s purchase price or market value, whichever is higher.
ABSD applies to all residential property purchases in Singapore, including HDB flats, executive condominiums (ECs), private condominiums, landed property, and commercial properties with residential components.
ABSD Rates Singapore 2026 — Current Rates Table
The current ABSD rates (effective April 27, 2023) are as follows:
| Buyer Profile | 1st Property | 2nd Property | 3rd & Subsequent |
|---|---|---|---|
| Singapore Citizens (SC) | 0% | 20% | 30% |
| Singapore Permanent Residents (PR) | 5% | 30% | 35% |
| Foreigners | 60% | 60% | 60% |
| Entities (companies, trusts) | 65% | 65% | 65% |
ABSD rates are subject to change by the Singapore government. Always verify current rates with IRAS or a licensed property consultant before transacting.
ABSD Calculator — How to Calculate Your ABSD
To calculate your ABSD payable:
- Determine your buyer profile (SC, PR, or foreigner)
- Count how many residential properties you currently own
- Apply the relevant ABSD rate to the purchase price
Example: A Singapore Citizen buying a $2,000,000 second property pays:
ABSD = $2,000,000 × 20% = $400,000
Plus BSD = $44,600
Total stamp duties = $444,600
ABSD Exemptions and Remissions in 2026
Certain buyers may qualify for ABSD exemptions or remissions:
- SC/SC married couples buying first home jointly: No ABSD (0%)
- SC/PR married couples buying first home jointly: No ABSD if SC has no prior properties
- Replacement home remission: SC or PR selling their existing property and buying a replacement within 6 months (SC) or 6 months (PR) may claim ABSD remission
- Executive Condominium (EC) purchases: ECs under HDB rules are treated differently — Singaporeans buying their first EC pay 0% ABSD
- Developers (licensed housing developers): May apply for remission if units are sold within 5 years of purchase
ABSD for Executive Condominiums (ECs) — Special Rules
ECs are a hybrid property type in Singapore — public housing for the first 10 years, private after MOP. ABSD rules for ECs differ from private condos:
- Eligible SC first-timers buying a new EC: 0% ABSD
- SC second-timers buying a new EC: Resale levy applies instead of ABSD (generally more favourable)
- After EC privatisation (10 years), EC resale transactions follow standard ABSD rules
The upcoming Tengah Garden Walk EC (VVIP Preview April 11, 2026) is an excellent opportunity for eligible SC buyers to enter the property market with 0% ABSD. Read our full Tengah Garden Walk EC guide here.
How to Minimise ABSD Legally in Singapore
Several legal strategies exist to manage ABSD exposure:
- EC purchase for eligible buyers: 0% ABSD for first-timer SC buyers — the most tax-efficient path to private housing
- Decouple ownership: If spouses hold property jointly, one party can buy out the other to free up a “first property” slot for the next purchase. Professional legal advice required.
- Buy under eligible children: Legally permissible but complex — full ABSD still applies if the child already owns property
- Time the sale and purchase: Sell existing property before committing to a new one to avoid ABSD, using replacement home remission where applicable
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Frequently Asked Questions — ABSD Singapore 2026
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