Additional Buyer's Stamp Duty (ABSD) Calculator

Estimate the ABSD payable when buying residential property in Singapore as a Citizen, PR, or Foreigner.

Calculate Your ABSD
Enter the buyer profile and purchase details to estimate the Additional Buyer's Stamp Duty payable.
SGD
ABSD Rate Table
Rates on the higher of the purchase price or market value, by buyer profile and number of residential properties owned.
Buyer Profile
16 Dec 2021 –26 Apr 2023
CurrentOn/after27 Apr 2023
Singapore Citizen1st propertyN.A.N.A.
2nd property17%20%
3rd or subsequent property25%30%
Permanent Resident (PR)1st property5%5%
2nd property25%30%
3rd or subsequent property30%35%
ForeignerAny residential property30%60%
EntityAny residential property35%65%
Housing DeveloperAny residential property35% + 5%*35% + 5%*
TrusteeAny residential property†35%65%

* Housing developers pay an additional 5% (non-remittable) on top of the 35% ABSD.† From 9 May 2022, any transfer of residential property into a living trust is subject to ABSD at the same rate as entities.

Source: IRAS — Additional Buyer's Stamp Duty (ABSD).

Frequently Asked Questions

What is Additional Buyer's Stamp Duty (ABSD) in Singapore?

ABSD is a tax imposed on top of Buyer's Stamp Duty (BSD) when buying residential property in Singapore. The rate depends on the buyer's residency status (Singapore Citizen, Permanent Resident, or Foreigner) and how many residential properties the buyer already owns.

Why was ABSD introduced?

ABSD was introduced in December 2011 as a property cooling measure. Its primary goal is to keep housing affordable for Singaporeans — helping citizens buy a primary residence while controlling demand for residential property.

On what value is ABSD calculated?

ABSD is charged on the higher of the purchase price or the market value of the property (excluding GST). It is a flat percentage of that value and is payable in addition to BSD. The duty is rounded down to the nearest dollar, subject to a minimum duty of $1.

Does jointly or partially owning a property count towards my property count?

Yes. Even if you only jointly or partially own an existing residential property in Singapore, it counts — so you will have to pay ABSD on your next residential property purchase.

What counts as an “Entity” for ABSD?

An Entity means a person who is not an individual. It includes:

  • An unincorporated association
  • A trustee for a collective investment scheme when acting in that capacity
  • A trustee-manager for a business trust when acting in that capacity
  • The partners of a partnership (whether or not any of them is an individual) where the property is to be held as partnership property

What counts as a “Trustee” for ABSD?

A Trustee refers to a trustee of any trust when acting in that capacity, but excludes:

  • A trustee for a collective investment scheme when acting in that capacity
  • A trustee-manager for a business trust when acting in that capacity
  • A trustee for a housing developer when acting in that capacity

When did the latest ABSD rates take effect?

The current ABSD rates apply to purchases made on or after 27 April 2023. Purchases dated between 16 December 2021 and 26 April 2023 use the earlier (lower) rate set.