ABSD Calculator Singapore 2026
Estimate your Additional Buyer’s Stamp Duty (ABSD) by buyer profile and property count, plus Buyer’s Stamp Duty (BSD) and total stamp duty. Rates from IRAS, effective 27 Apr 2023 and unchanged in Budget 2026 — everything is computed in your browser.
Indicative only. ABSD is charged on the higher of price or market value and is payable within 14 days. Confirm your exact liability with IRAS or your conveyancing lawyer before transacting.
When you buy residential property in Singapore you pay Buyer’s Stamp Duty (BSD) on every purchase, and — depending on who you are and how many homes you will own — an Additional Buyer’s Stamp Duty (ABSD) on top. This calculator adds the two together so you can see your total stamp duty up front.
ABSD is a percentage of the higher of the purchase price or the property’s market valuation. The rate is driven by two things:
- Your buyer profile — Singapore Citizen, Permanent Resident, foreigner, or a non-individual entity/company.
- How many residential properties you will own after this purchase (count) — this only changes the rate for citizens and PRs. Foreigners always pay a flat 60% and entities a flat 65%, no matter the count.
ABSD is payable within 14 days of signing the contract or agreement (or the date of a document signed overseas being received in Singapore). For joint purchases, the highest applicable rate applies to the entire purchase value — for example, one foreigner buying together with a citizen makes the whole purchase subject to 60%.
| Buyer profile | 1st property | 2nd property | 3rd or more |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / company | 65% | 65% | 65% |
- Rates are effective 27 April 2023 and were left unchanged in Budget 2026.
- Nationals of the United States and the four EFTA countries — Switzerland, Liechtenstein, Norway and Iceland — are treated as Singapore Citizens for ABSD under free-trade agreements.
- For joint purchases, the highest applicable rate applies to the whole purchase value.
What is ABSD?
Additional Buyer’s Stamp Duty (ABSD) is a tax the Singapore government levies on residential property purchases, on top of the standard Buyer’s Stamp Duty (BSD). The rate depends on your profile — Singapore Citizen, Permanent Resident, foreigner or entity — and on how many residential properties you will own after the purchase. It is payable within 14 days of the contract or agreement date and is calculated on the higher of the purchase price or market value.
How much ABSD does a foreigner pay?
A foreigner pays a flat 60% ABSD on any residential property purchase in Singapore, regardless of whether it is their first or a subsequent property. This rate has applied since 27 April 2023 and was left unchanged in Budget 2026. Note that nationals of the United States and the four EFTA countries — Switzerland, Liechtenstein, Norway and Iceland — are treated as Singapore Citizens for ABSD under free-trade agreements.
How much ABSD on a second property for a citizen?
A Singapore Citizen buying a second residential property pays 20% ABSD, on top of the Buyer’s Stamp Duty. A citizen’s first property is 0% ABSD, and a third or subsequent property is 30%. For a Singapore Permanent Resident the equivalent rates are 5% on the first property, 30% on the second and 35% on the third or more.
Can ABSD be remitted?
In some cases, yes. The most common relief is the married-couple remission: a married couple buying a second home together can apply for a refund of the ABSD paid, provided they sell their first residential property within six months of the purchase (or of TOP/CSC if the property is uncompleted). Other remissions may apply under free-trade agreements or for licensed housing developers. Eligibility conditions are strict — verify your situation with IRAS before relying on any remission.