Additional Buyer's Stamp Duty is one of Singapore's key property cooling measures, targeting investors and foreign buyers most heavily.
| Buyer Profile | Rate |
|---|---|
| Singapore Citizen — 1st property | 0% |
| Singapore Citizen — 2nd property | 20% |
| Singapore Citizen — 3rd+ property | 30% |
| PR — 1st property | 5% |
| PR — 2nd property | 30% |
| PR — 3rd+ property | 35% |
| Foreigner — any property | 60% |
| Entity/Company | 65% |
ABSD was introduced and repeatedly raised to cool property speculation and keep housing accessible, particularly for Singapore Citizens buying their first home.
Married couples who sell their first property within 6 months of purchasing a second may qualify for ABSD remission. Certain nationalities with Free Trade Agreement provisions (e.g., US citizens) are treated the same as Singapore Citizens for ABSD purposes.
Calculate your ABSD liability.
Use the ABSD Calculator →ABSD rates are a frequently-adjusted cooling measure. Verify current rates and remission eligibility with IRAS before purchasing.