ABSD Calculator.

How ABSD works in Singapore

Additional Buyer's Stamp Duty is a tax on residential property purchases in Singapore, levied on top of the standard Buyer's Stamp Duty. The rate depends on two things: the buyer's profile, and how many residential properties they already own. Rates were last revised on 27 April 2023.

Current ABSD rates (2026)

FTA remission for eligible nationals

Singapore's free trade agreements with five countries grant ABSD remission to their nationals and PRs. Eligible buyers pay the Singapore Citizen equivalent rate, not the foreigner 60%. The five eligible nationalities are:

• The United States of America
• Switzerland
• Liechtenstein
• Norway
• Iceland

The remission must be filed at the time of stamping via IRAS. Late filing is recoverable but adds friction. Full ABSD remission explainer →

Important caveats

• Joint ownership — ABSD is calculated based on the highest profile in the buying entity. A Foreigner co-buying with a SC pays the foreigner rate on their share.
• Property count — includes residential property held in any name, jointly or solely, anywhere in the world (for citizens) or in Singapore (for foreigners).
• HDB — flats count toward your property count for ABSD purposes when buying a private property.
• Decoupling — sometimes used to bring an existing co-owner's count back to zero. The cost-benefit needs careful structuring.
• Higher of price or value — ABSD is computed on the higher of contract price or market value, not necessarily what you paid.

This calculator is indicative. Rates and rules can change. Always confirm with IRAS, your conveyancing lawyer, and a CEA-registered consultant before transacting. For commercial property, ABSD does not apply but other duties do. Last updated for rates effective 2026.