Additional Buyer's Stamp Duty

The Essential Guide To Additional Buyer's Stamp Duty In Singapore

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Additional Buyer's Stamp Duty For Buying Private Residential Property in Singapore

Additional Buyer's Stamp Duty (ABSD) is a tax charged on second and subsequent residential property purchases located in Singapore.

New Launch Properties - Additional Buyer's Stamp Duty
Nationality1st Property2nd PropertySubsequent Property
Singapore CitizenNA12%15%
Permanent Residents5%15%15%

ABSD Relief

  • Singaporean Spouse and SPR/Foreigner Spouse. There's no ABSD for 1st Property.
  • For a New Launch Property, dispose of 1st Property within six months of the TOP/CSC of 2nd Property.
  • For a Resale Property, dispose of 1st Property within six months.

ABSD Exempted (if buying 1st Residential Property)

  • USA
  • Iceland
  • Norway
  • Liechtenstein
  • Switzerland


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