Additional Buyer's Stamp Duty (ABSD) Calculator
Estimate the Additional Buyer's Stamp Duty (and BSD) on a Singapore residential purchase based on your residency status and how many properties you already own.
ABSD and BSD are charged on the higher of the price or the property's market value.
Citizen and PR rates rise with the number of properties owned; foreigner and entity rates are flat.
Count every residential property you own a stake in, including this one.
Total upfront stamp duty
$44,600
BSD $44,600 + ABSD $0
ABSD rate
0%
1st property
ABSD payable
$0
Buyer's Stamp Duty
$44,600
| Duty | Rate | Amount |
|---|---|---|
| Buyer's Stamp Duty (BSD) | 1%–6% tiered | $44,600 |
| Additional Buyer's Stamp Duty (ABSD) | 0% | $0 |
| Total upfront duty | $44,600 |
Estimates only. ABSD rates depend on residency, count of properties owned and possible reliefs (e.g. married-couple remission, FTA exemptions) not modelled here. Each duty is rounded down to the dollar. Verify with IRAS before transacting.
How ABSD is calculated in Singapore
ABSD is charged on the higher of the purchase price or the property's market value. Unlike BSD, it is a single flat rate with no tiers — the rate is set entirely by your buyer profile and the number of residential properties you will own after the purchase. The duty is then rounded down to the nearest dollar and added to your BSD bill.
Rates by buyer profile
Singapore Citizens pay nothing on a first home, 20% on a second and 30% on a third or subsequent one. Permanent Residents pay 5% / 30% / 35% across the same counts. Foreigners face a flat 60% on any residential property, and entities (companies, trustees) 65%. Because the rates step up sharply, the property count you select has a large effect on the total upfront cost.
Plan your full purchase cost
ABSD is payable within 14 days of the purchase agreement, in cash or CPF, so factor it into your upfront budget alongside BSD, the downpayment and legal fees. Pair this with our Buyer's Stamp Duty, mortgage and condo affordability calculators to see the complete picture before you commit.
Frequently asked questions
What is ABSD?
Additional Buyer’s Stamp Duty (ABSD) is a tax IRAS charges on residential property purchases, on top of the standard Buyer’s Stamp Duty (BSD). The rate depends on whether you are a Singapore Citizen, Permanent Resident, foreigner or entity, and on how many residential properties you already own.
How much ABSD do I pay?
ABSD is a flat percentage of the purchase price (or market value, whichever is higher) — there is no banding. A Citizen pays 0% on their first home, 20% on a second and 30% on a third or subsequent property. A PR pays 5% / 30% / 35%. Foreigners pay 60% on any residential property and entities 65%.
Is ABSD on top of Buyer’s Stamp Duty?
Yes. BSD (a tiered 1%–6% duty) always applies, and ABSD is layered on top. This calculator shows both, each rounded down to the nearest dollar, plus the combined upfront duty you would pay.
Can ABSD be remitted or refunded?
Some buyers qualify for remission — for example, married couples with at least one Singapore Citizen spouse can claim a refund of ABSD on a replacement home if they sell their first property within the stipulated timeframe, and certain Free Trade Agreement nationals are treated as Citizens. These reliefs are not modelled here, so check the conditions with IRAS.