Tool
ABSD & Stamp Duty Calculator
Estimate the Buyer's Stamp Duty and Additional Buyer's Stamp Duty on a Singapore residential purchase — for a single buyer or a joint purchase by two, with the BSD tier breakdown and the married-couple remission scenarios.
Duty is charged on whichever is higher — the price or IRAS's market valuation.
Who is buying?
The buyer
Profile
Singapore Citizen
This will be their
Estimated stamp duty
IRAS BSD & ABSD rates as of 2023-04-27 (unchanged since)$44,600
- Buyer's Stamp Duty (BSD)
- $44,600
- ABSD rate applied
- 0%
- Additional Buyer's Stamp Duty (ABSD)
- $0
- Total stamp duty
- $44,600
How the BSD is built up
| Slice of price | Rate | Duty |
|---|---|---|
| $0 – $180,000 | 1% | $1,800 |
| $180,000 – $360,000 | 2% | $3,600 |
| $360,000 – $1,000,000 | 3% | $19,200 |
| $1,000,000 – $1,500,000 | 4% | $20,000 |
Payable to IRAS within 14 days of signing the Option / Sale & Purchase Agreement in Singapore.
Planning estimate only, not tax or financial advice. Based on published rates as of 2023-04-27. Rates and rules can change by government notice -- confirm your exact figures with IRAS/HDB or your solicitor before relying on this for a purchase decision.
Understanding the numbers
Buyer's Stamp Duty tiers
On the price or the market valuation, whichever is higher.
| Portion of price | Rate |
|---|---|
| First S$180,000 | 1% |
| Next S$180,000 | 2% |
| Next S$640,000 | 3% |
| Next S$500,000 | 4% |
| Next S$1,500,000 | 5% |
| Above S$3,000,000 | 6% |
ABSD rates
By how many residential properties you will own after the purchase. Effective 27 Apr 2023, unchanged since.
| Buyer | 1st property | 2nd | 3rd or more |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| FTA-exempt (US / NO / CH / LI / IS) | 0% | 20% | 30% |
| Permanent Resident | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / trustee | 65% | 65% | 65% |
Joint purchases
- Where two or more buyers of different profiles buy together, the highest applicable rate applies to the entire purchase price.
- A Citizen buying a second home with a foreigner spouse would face the 60% rate on the whole price — unless the married-couple remission applies.
When it is payable
Within 14 days of signing the Option to Purchase or the Sale & Purchase Agreement, if the document is signed in Singapore. It can be paid in cash or, on a reimbursement basis, from CPF.
Frequently asked questions
How much is ABSD in Singapore in 2026?
For a Singapore Citizen: 0% on a first residential property, 20% on a second, 30% on a third or subsequent. Permanent Residents pay 5%/30%/35%. Foreigners pay 60% on any residential purchase. Entities pay 65%. These rates took effect on 27 April 2023 and are unchanged.
Is ABSD charged on the purchase price or the valuation?
On the higher of the two. Both Buyer's Stamp Duty and Additional Buyer's Stamp Duty are calculated on the purchase price or the market valuation, whichever is greater.
How is ABSD calculated when a couple buys together?
The highest applicable ABSD rate among all the buyers is applied to the entire purchase price. A Singapore Citizen buying a second home with a foreigner spouse would face the 60% foreigner rate on the whole price — unless the married-couple remission applies.
Can a married couple avoid ABSD on a second property?
If at least one spouse is a Singapore Citizen and they are buying a replacement matrimonial home, ABSD is paid upfront on the second property but can be refunded if they sell their only other residential property within six months of the purchase (completed property) or the TOP date, and meet IRAS's conditions.
When is stamp duty payable?
Within 14 days of signing the Option to Purchase or the Sale & Purchase Agreement, if the document is signed in Singapore. It can be paid in cash or, on a reimbursement basis, from CPF.
Do US citizens pay ABSD in Singapore?
Under the free trade agreement, US citizens are given the same Buyer's Stamp Duty and Additional Buyer's Stamp Duty treatment as Singapore Citizens — 0% ABSD on a first residential property. The same applies to nationals and permanent residents of Norway, Switzerland, Liechtenstein and Iceland.
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