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Madison HengSingapore Property Insights
Property Explainers

What Is ABSD? Additional Buyer's Stamp Duty, Explained Simply

ABSD is an extra stamp duty charged on residential purchases, on top of BSD, depending on your residency status and how many residential properties you will hold.

Madison Heng
Madison Heng

Singapore Real Estate Advisor

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Last updated
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2 min read

ABSD is an additional stamp duty charged on residential property purchases, on top of Buyer's Stamp Duty. How much you pay depends on your residency status and how many residential properties you will hold once the purchase completes.

That is the whole concept. Everything else is detail.

Who it applies to

ABSD liability is assessed on the buyer. The two inputs are:

  • Residency status — Singapore Citizen, Permanent Resident, foreigner, or an entity.
  • Property count — how many residential properties you will hold after this purchase.

A Singapore Citizen buying their only residential property is in a different position from the same person buying an additional one.

Rates change, and they change materially

ABSD rates have been revised several times, sometimes substantially. Any rate you read in an article — including this one, which deliberately does not quote rates — may be out of date. The current schedule is published by IRAS.

Why it drives so many property decisions

Because it is assessed at the moment of purchase, based on what you hold at that moment.

That single mechanic is why upgraders are so often advised to sell before they buy: doing so means they are not holding two residential properties when the purchase completes. The full explanation for upgraders is here.

Remission, in plain terms

A remission is a refund you apply for after meeting conditions. The most commonly relevant one is for married couples where at least one spouse is a Singapore Citizen, buying a second residential property and selling the first within the prescribed window.

Two things to hold onto:

  1. You pay first. The cash leaves your account at the point of purchase.
  2. The deadline is fixed. It does not extend because the sale is taking longer than expected.

What to do with this

If you might hold two residential properties at any point in your plan, establish your ABSD position in writing before you commit to anything. Not after the option is exercised — before.

Last updated 5 September 2026Based on publicly available Singapore property data

Sources & where to verify

Rules, rates and published figures change. Check the current position on the official source before you act on anything here.

Frequently asked questions

Who pays ABSD?

The buyer, on a residential property purchase, where the buyer's profile and property count trigger it. It is paid on top of Buyer's Stamp Duty, which applies to every residential purchase.

When is ABSD due?

Shortly after the document is executed — the deadline is short, measured in weeks rather than months. Late payment attracts penalties. Confirm the exact deadline with IRAS and your conveyancing lawyer.

Can ABSD be refunded?

In defined circumstances, yes. The best-known case is the remission for married couples where at least one spouse is a Singapore Citizen who buy a second residential property and sell their first within the prescribed period. It is a refund claimed after the fact, not a reduction at the point of payment.

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