Calculate your Additional Buyer's Stamp Duty (ABSD) on Singapore residential property — covers Singapore Citizens, PRs, foreigners, and entities with 2023-rates currently in force.
Additional Buyer's Stamp Duty (ABSD) is a property cooling measure introduced in Singapore in 2011 and significantly raised in April 2023. It is levied on top of the standard Buyer's Stamp Duty (BSD) when purchasing residential properties. ABSD rates vary depending on the buyer's residency status and how many residential properties they already own. As of April 27, 2023, foreigners pay 60% ABSD on any residential property purchase — one of the highest rates globally. Singapore Citizens pay 0% on their first home but 20% on a second and 30% on a third. Permanent Residents pay 5% on their first and 30% on subsequent properties.
ABSD is calculated on the higher of the purchase price or the property's market value as assessed by IRAS. Payment is due within 14 days of signing the Sale and Purchase Agreement (or 30 days if the document is signed overseas).
| Buyer Profile | 1st Property | 2nd Property | 3rd+ |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity (company/trust) | 65% | 65% | 65% |
Source: IRAS, rates effective from 27 April 2023. Last updated: March 2026.
Certain buyers may be eligible for ABSD remissions under specific conditions:
ABSD is additional to the standard Buyer's Stamp Duty (BSD). BSD in Singapore is calculated on the first $180,000 at 1%, next $180,000 at 2%, next $640,000 at 3%, next $500,000 at 4%, next $1.5M at 5%, and amounts above $3M at 6%. For example, on a $1.5M property: BSD = $44,600; a foreigner purchasing would pay an additional 60% ABSD = $900,000 — making total stamp duty $944,600. This dramatically affects the investment calculus for foreign buyers and is why many international investors have pivoted to commercial properties (no ABSD) or REITs.