ABSD Singapore 2026: Rates, Remission and Joint Buyers

Model house with a calculator and pen on a desk — Stamp duty adds up fast. Photo: Sasun Bughdaryan on Unsplash

At a glance

Citizens: 0% first, 20% second, 30% third and later
Permanent residents: 5% first, 30% second, 35% third and later
Foreigners / entities: 60% / 65% on any purchase
Rates in force since: 27 April 2023; unchanged as of October 2026
Payment: Within 14 days of signing the OTP or sale agreement (30 days if signed overseas)
Upgrader refund: Married couple with a citizen spouse, buying jointly, sells first home within 6 months

ABSD rates in 2026

ABSD depends on who is buying and how many residential properties they already own. The current rates took effect on 27 April 2023, and no change had been announced as of 12 October 2026.

Buyer	1st property	2nd property	3rd and later
Singapore citizen	0%	20%	30%
Permanent resident	5%	30%	35%
Foreigner	60%	60%	60%
Entity (company)	65%	65%	65%
Trustee	65%	65%	65%

Nationals of the United States, and nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, pay the same rates as Singapore citizens under free trade agreements. US permanent residents do not get this treatment.

ABSD is charged on the higher of the price and the market value. It sits on top of buyer’s stamp duty, which runs from 1% to 6% in tiers. On a S$1.6 million condo, BSD alone is S$49,600, and a citizen’s second-home ABSD adds S$320,000.

How your property count is worked out

Every Singapore residential property you own or have a share in counts as one, including your HDB flat. A 1% share counts the same as a 100% share, and a property counts from the day you sign for it, not when you get the title.

Some things do not count. Property overseas is excluded, so a condo in Johor Bahru does not push you into the second-property rate. Properties compulsorily acquired by the government are also excluded. Inherited and gifted properties do count.

Remission for upgraders who sell within 6 months

A married couple can get their ABSD refunded when they buy a second home and sell the first. The conditions, set out when the 2023 rates were announced, are:

At least one spouse is a Singapore citizen.
The couple buys the new property jointly, in both names.
They sell their first residential property within 6 months of buying the new one. If the new property is still under construction, the 6 months run from the earlier of its TOP or CSC date.
They do not buy any other residential property in between.

You still pay the 20% within 14 days of signing, then apply for the refund once the first home is sold. If the sale misses the deadline, the refund is lost. For an upgrader buying a S$1.6 million condo, that is S$320,000 at stake, which is why most HDB owners sell first. Our upgrading guide compares the two orders with a worked example.

Single citizens aged 55 and above have their own version, in force since 16 February 2024. They can get the ABSD refunded on a lower-value private property bought to replace their first home, if they sell the first within the same 6-month window.

Couples where neither spouse is a citizen, such as two PRs, do not qualify for the couple remission under the conditions above.

Joint purchases with different profiles

When people with different profiles buy together, the whole purchase is charged at the highest rate that applies to any of them. A citizen with no property buying with a parent who already owns a flat pays 20% on the full price, not 0% on half and 20% on the other half.

This catches families who add a parent or sibling to the title to qualify for a bigger loan. Check every buyer’s count before you add a name. The same applies to an engaged couple: the remission is for married couples, so the marriage needs to be registered before you buy if you rely on it.

How ABSD interacts with decoupling

Decoupling is when one co-owner transfers their share to the other, so the person who leaves owns nothing and can buy the next home at the first-property rate. It is a private property arrangement. HDB has restricted changes of ownership since 2016 to cases such as marriage, divorce, death and financial hardship, so you generally cannot decouple an HDB flat to buy a condo. Our decoupling guide covers what HDB allows.

For private property, the transfer of the share is itself a property transaction, so ask your lawyer what stamp duty it attracts before you start. IRAS can disregard arrangements it considers to be ABSD avoidance under section 33A of the Stamp Duties Act, back-charge the duty, and add penalties of up to four times the duty. A transfer has to be genuine: the person giving up the share cannot keep collecting rent or expect a share of the sale proceeds.

Paying ABSD

ABSD is paid within 14 days of signing the option to purchase or the sale agreement, or within 30 days if the document is signed overseas. It must be paid in one go. Your conveyancing lawyer usually stamps the document and pays through the IRAS e-Stamping portal.

Whether you can use CPF for ABSD depends on your CPF balances and limits, so plan as though it is cash and confirm with your lawyer. The deadline comes long before any bank loan is disbursed.

Common questions

What is the ABSD rate for Singaporeans in 2026?

0% on the first residential property, 20% on the second and 30% on the third and each one after. These rates took effect on 27 April 2023 and had not changed as of 12 October 2026.

Do I pay ABSD if I own an HDB flat and buy a condo?

Yes. An HDB flat counts as a residential property, so the condo is your second and a citizen pays 20%. A married couple buying jointly, with at least one citizen spouse, can get it refunded if they sell the flat within 6 months of buying the condo, or of the condo's TOP if it is under construction.

Does overseas property count for ABSD?

No. Property bought outside Singapore is not counted when working out which ABSD rate applies. A share in a Singapore property does count as a whole property, even if you own only part of it.

Can I pay ABSD after my HDB flat is sold?

No. ABSD is due within 14 days of signing, and instalments are not allowed. The remission is a refund you claim after the sale, so you need the cash upfront.

Can we decouple our HDB flat to avoid ABSD?

Generally not. HDB has limited changes of ownership since 2016 to cases such as marriage, divorce, death and hardship. Decoupling is a private property arrangement, and IRAS can disregard transfers made mainly to avoid ABSD.

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Sources

Facts on this page were checked against these sources on 12 October 2026.