Additional Buyer Stamp Duty (ABSD) is an extra tax on top of normal Buyer's Stamp Duty (BSD), payable when you buy residential property in Singapore. ABSD is layered — how much you pay depends on who you are (Singapore Citizen, SPR, foreigner, or entity) and how many homes you already own. The rates below have applied since 27 April 2023. FindHomeLah works out your ABSD and BSD in seconds from plain English — no spreadsheets needed.
ABSD is charged on the purchase price or market value, whichever is higher, and is payable on top of BSD. Here are the current rates by buyer profile and property count:
Singapore Citizen: 0% on your 1st home, 20% on your 2nd, 30% on your 3rd and beyond.
Singapore Permanent Resident (SPR): 5% on your 1st home, 30% on your 2nd, 35% on your 3rd and beyond.
Foreigner (non-SPR): 60% on any residential home — 1st, 2nd, or later.
Entity or Trust: 65% on any residential purchase.
A key rule to remember: a Singapore Citizen buying their very first home pays NO ABSD. SPRs, however, pay 5% ABSD even on their first home.
ABSD is in addition to BSD, which runs from 1% to 6% in marginal bands. On a S$1M condo the BSD alone is S$24,600; on S$2M it is S$69,600.
Say you already own an HDB flat and you are a Singapore Citizen buying a private condo for S$1.2 million as your second property.
ABSD = 20% x S$1,200,000 = S$240,000.
On top of that you still pay normal BSD of about S$32,600 on the S$1.2M price.
So your total stamp duty is roughly S$272,600 before any lawyer's fees.
This is why a second-property purchase in Singapore carries a heavy upfront cash outlay — the ABSD dwarfs the BSD. The good news: if you sell your first home within the stipulated window, you may be able to claim back the ABSD. Check the rules with a conveyancer.
A foreigner (who is not an SPR) buying any residential property in Singapore pays 60% ABSD.
On a S$2,000,000 condo: ABSD = 60% x S$2,000,000 = S$1,200,000.
Plus BSD of S$69,600 on S$2M.
Total stamp duty = about S$1,269,600.
In other words, a foreign buyer pays more in ABSD than 60% of the property's price as cash, before even taking the loan. For most foreign buyers this means a S$2M condo needs roughly S$1.5M+ in cash and CPF after the minimum 25% downpayment on the loan.
SPRs pay 5% on their first home — this catches many new residents by surprise. On a S$1M first home that is S$50,000 ABSD, on top of the S$24,600 BSD.
On a second property, an SPR pays 30% ABSD — significantly higher than a Citizen's 20%. So SPRs upgrading or buying investment property face a much larger bill.
Entities (companies) and trusts pay the highest rate at 65% on any residential purchase. This is why most residential property in Singapore is now bought in individual names.
Decoupling is when co-owners of a property transfer one owner's share to the other, so that one person becomes the sole owner and the other is taken off the title. The person who comes off the title is then free to buy a next property as a first-time owner — paying 0% ABSD (if a Citizen) instead of 20% on a second home.
For example, a married couple each owns 50% of a condo. One spouse transfers their 50% to the other. The transferring spouse can then buy a new home as their first property.
Two important caveats. First, the transfer itself can trigger BSD on the share being transferred, and may have GST or gift-tax-style implications — you need a conveyancer to model the numbers. Second, decoupling to dodge ABSD has drawn tighter scrutiny; some structures no longer work. Always get legal advice before attempting it.
Decoupling done right can save tens of thousands of dollars. Done wrong, it costs more than it saves.
Do I pay ABSD if I sell my first home and buy a new one? If you are a Citizen buying your next home before selling the current one, you may pay ABSD upfront on the second property but can claim a remission if you sell the first within the allowed window.
Does ABSD apply to HDB flats? Yes, ABSD applies to all residential property including HDB — but most HDB buyers are first-timers who pay 0%.
Is ABSD refundable? In specific situations (e.g., selling your previous home within the timeline, or marrying another homeowner), remission may apply. It is not automatic — you must apply.
ABSD is one of the biggest cash items in a Singapore property purchase, and getting the profile right (Citizen vs SPR vs foreigner, 1st vs 2nd home) can change your bill by hundreds of thousands of dollars.
FindHomeLah computes ABSD and BSD together from public rates, using plain English. Try questions like "stamp duty on a 1.5m condo", "I am a foreigner, how much cash for a 2m condo", or "second property 1.2m".
Rules change, and your specific situation may have nuances — treat these figures as estimates, not financial advice. For binding numbers, confirm with a lawyer or IRAS.
What is the ABSD rate for a foreigner buying property in Singapore?
A foreigner (non-SPR) pays 60% ABSD on any residential property in Singapore, on top of normal BSD. On a S$2M condo that is S$1.2M in ABSD alone.
How much ABSD does a Singapore Citizen pay on a second property?
A Singapore Citizen pays 20% ABSD on their second residential property. On a S$1.2M second home that is S$240,000 in ABSD, plus normal BSD of about S$32,600.
Do SPRs pay ABSD on their first home?
Yes. Singapore Permanent Residents pay 5% ABSD even on their first residential property. On a S$1M first home that is S$50,000 ABSD.
When did the current ABSD rates start?
The current ABSD rates have applied since 27 April 2023. Before that, the rates were lower for most profiles.
Can I avoid ABSD by decoupling?
Decoupling (transferring one co-owner's share to the other) can let the off-title owner buy a next property as a first-timer, potentially saving ABSD. It can trigger BSD on the transfer and has drawn tighter scrutiny, so always consult a conveyancer first.
Already own a flat and eyeing a second property? Ask FindHomeLah: "I already own a flat, second property 1.2m" — and see your ABSD, BSD and cash outlay in one go at https://findhomelah.com.
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