ABSD Rates 2026: Citizens, PRs and Foreigners
By the NewLaunch editorial team · Updated 7 October 2026 · 6 min read
Rates accurate as at October 2026 (unchanged since the April 2023 round of cooling measures). Additional Buyer's Stamp Duty is payable on top of Buyer's Stamp Duty and is the single biggest cost variable between buyer profiles — a foreigner pays 60 times the rate a citizen pays on a first property.
Current ABSD rates on residential property
| Buyer profile | 1st property | 2nd property | 3rd+ property |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Permanent Resident (PR) | 5% | 30% | 35% |
| Foreigner (individual) | 60% on any residential property | ||
| Entity / trustee | 65% (housing developers may apply for remission) | ||
Nationals of the United States, Switzerland, Norway, Iceland and Liechtenstein are treated as citizens for ABSD under Free Trade Agreements. Married couples with at least one citizen spouse buying their first matrimonial home pay no ABSD; remission applies to some second-property cases if the first home is sold within six months of TOP (new launch) or completion (resale).
Worked examples at new launch price points
- PR first property at $1,500,000 (typical OCR two-bedder): ABSD = $75,000, plus BSD of about $44,600.
- Citizen second property at $2,000,000 (RCR three-bedder): ABSD = $400,000.
- Foreigner at $2,500,000 (CCR unit): ABSD = $1,500,000 — which is why foreign buying is now concentrated in the ultra-prime segment.
Compute your exact figure with the ABSD calculator, and see how BSD tiers stack in the stamp duty guide.
Timing rules that catch buyers out
ABSD is due within 14 days of signing the Sale & Purchase Agreement (or exercising the OTP for completed units). For married couples selling one home to buy another, the six-month sale window for remission runs from TOP for new launches — plan the sale of your existing home around the construction timeline in our OTP vs completed purchase timeline.