ABSD explained: what Singapore buyers actually pay
Additional Buyer's Stamp Duty in plain English — the rates by profile and property count, when remissions apply, and the two legal ways couples reduce it.
Additional Buyer's Stamp Duty (ABSD) is the tax that most shapes a Singapore property decision, because it scales with how many homes you already own.
The rates (from 27 Apr 2023)
Singapore citizens pay 0% on a first residential property, 20% on a second, and 30% on a third or more. Permanent residents pay 5% / 30% / 35%. Foreigners pay 60% on any purchase, and entities or trusts 65%. It's charged on the higher of price or market value, on top of Buyer's Stamp Duty. Work your exact figure in the Rules & Costs stamp-duty calculator.
Remissions
A married couple with at least one citizen, buying their only property jointly, can claim full ABSD remission. Citizen couples upgrading can claim a refund if they sell their first home within six months of buying a completed replacement. Conditions apply — verify with IRAS.
Reducing ABSD legally on a second property
Two structures are common: decoupling (one spouse buys out the other's share so the freed spouse buys next as a "first" property) and sell-one-buy-two (sell the joint home, then each spouse buys separately). Both carry real costs — see the calculators and caveats in the HDB upgrader's path guide and the Rules & Costs centre.
Rates change with policy — always confirm the current figure with IRAS before you transact.
FAQ
What is the ABSD for a Singapore citizen's second property?
20% of the purchase price (or market value, if higher), on top of the standard Buyer's Stamp Duty. A citizen's first property is 0%, and a third or subsequent is 30%.
Do foreigners pay ABSD in Singapore?
Yes — 60% on any residential purchase, unless covered by a Free Trade Agreement remission. Entities and trusts pay 65%.
Can a married couple avoid ABSD?
A couple with at least one citizen buying their only home jointly can claim full remission. For a second property, decoupling or sell-one-buy-two can legally reduce ABSD — both have costs and risks.