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Decision Guide

ABSD Remission & Refund for Married Couples

How a married couple with a Singapore Citizen spouse can pay no ABSD on a first home, or reclaim ABSD on a replacement matrimonial home sold within six months. The exact conditions.

By Ailsa JinCEA Registration Number R071279APropNex Realty Pte. Ltd.Published 2026-09-03

The two reliefs

What you own now

First home together
Neither spouse owns any residential property
Replacement matrimonial home
Between you, one residential property

ABSD at purchase

First home together
Nil — apply for a remission certificate at stamping via myTax Portal
Replacement matrimonial home
Paid in full upfront (BSD + ABSD)

Refund

First home together
Not applicable
Replacement matrimonial home
Refunded if the first home is sold in time and conditions are met

Conditions common to both

  • The couple must be legally married to each other, and must include at least one Singapore Citizen spouse.

  • The property must be bought in the names of the two spouses only — no third co-owner.

Replacement matrimonial home — the refund path

  1. 1

    Neither spouse owns interest in more than one residential property each

    Checked at the date you buy the second property.

  2. 2

    Buy the second property; pay BSD + ABSD in full

    ABSD is e.g. 20% for a citizen buying a second home.

    6 months to sell — no extension
  3. 3

    Sell the first home within 6 months

    Of the purchase date if the second property is completed; of the TOP or CSC date (whichever earlier) if it was uncompleted at purchase.

  4. 4

    Stay married; no ownership change in the second property; buy no other residential property in between

    All the way through to the sale of the first home.

  5. 5

    Apply for the ABSD refund within 6 months of the sale

    Via IRAS. Miss it by a day and the ABSD is forfeited.

Our read

  • The ABSD at stake is large — 20% of the second property's price for a citizen. Treat the six-month clock as the binding constraint on the whole move.

  • Model it with the ABSD calculator, which handles the married-couple scenarios, and the sale proceeds calculator for the first home.

  • Reliefs for single Singapore Citizen seniors, and for buying an HDB flat or new EC, work differently — check the IRAS page for your exact situation.