ABSD Explained: Additional Buyer's Stamp Duty Rates

Glossary Updated
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Quick Definition
Additional Buyer's Stamp Duty (IRAS ABSD ratesABSD) is an extra tax applied on top of BSD for certain buyer profiles.

What Does It Mean?

Additional Buyer's Stamp Duty (ABSD) is an extra tax applied on top of BSD for certain buyer profiles. Singapore Citizens buying a second property pay 20%, Permanent Residents buying their first property pay 5%, foreigners pay 60%, and entities pay 65%.

Current Rates

Buyer ProfileABSD Rate
Singapore Citizen — 1st property0%
Singapore Citizen — 2nd property20%
Singapore Citizen — 3rd+ property30%
Permanent Resident — 1st property5%
Permanent Resident — 2nd+ property30%
Foreigner — any property60%
Entity (company) — any property65%

ABSD is applied on top of BSD. A foreigner buying a $2,000,000 condo pays 60% ABSD = $1,200,000 in addition to BSD of ~$64,600.

Worked Example

For a $2,000,000 property, ABSD payable by buyer profile:

$0
SC 1st Property
$400,000
SC 2nd Property (20%)
$100,000
PR 1st Property (5%)
$1,200,000
Foreigner (60%)

Why It Matters

ABSD can be the single largest cost in a property purchase — especially for foreigners at 60%. Understanding your ABSD profile is essential before even beginning your property search.

Where to Find This on ShiokNest

Look for the tooltip icon next to this metric on ShiokNest for a quick reminder of its definition.

Official Sources

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Frequently Asked Questions

Can ABSD be refunded for married couples?
Yes. Married couples where at least one spouse is a Singapore Citizen can apply for ABSD remission on their second property, subject to conditions.
Is the 60% foreigner ABSD refundable?
No. The full 60% foreigner ABSD is non-refundable and non-remittable. This is a permanent cost of purchase.
Does ABSD apply to commercial property?
No. ABSD only applies to residential property. Commercial and industrial properties are exempt from ABSD.

This glossary article is auto-generated from ShiokNest's financial data and updated periodically. Rates and figures are current as of March 2026. Check official sources for the latest.