🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 28 (from laksa100)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa028.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/\')), getAhrefsUnparsedNoserviceFromURL(\'https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/","crawl_time":1776095807,"first_indexed_time":1561612135,"http_code":200,"src_unparsed":"sg,moneysmart!blog,\/property\/absd-singapore-bsd-stamp-duty-calculator\/ s443","src_root_hash":"13205646038179025628","history_drop_reason":null,"meta_title":"Additional Buyer's Stamp Duty (ABSD): What is ABSD in Singapore?","meta_descriptions":["Additional Buyer's Samp Duty is a type of property tax that you pay for houses and any other commercial properties you own in Singapore."],"attrs_boilerpipe_text":"The Inland Revenue Authority of Singapore (IRAS) isn’t letting property buyers off easy. Just a year after\nclawing back $60 million\nfrom those who used the\n99-1 loophole\nto dodge Additional Buyer’s Stamp Duty (ABSD), the\nHigh Court has now ruled\nthat “decoupling” a property for the sole purpose of avoiding tax is illegal .\nIn this landmark decision, the court clarified that while couples may legally hold a 99-to-1 ownership split, transferring shares solely to escape ABSD crosses into tax evasion. The IRAS has since tightened scrutiny of arrangements with little commercial substance or hidden ownership interests.\nSo, whether you’re a first-time buyer or an investor eyeing a second home, ABSD remains a real and rising cost of property ownership in Singapore. Let’s break down what ABSD is, who pays it, and how the rates stand today.\nWhat is stamp duty in Singapore?\nAccording to the Ministry of Finance, stamp duty is a type of tax that you pay for the houses and any other commercial properties you own. You also have to pay stamp duty if you're selling your house, for stocks, and shares as well.\nThe more properties you own—or if you’re not a Singapore citizen—the more stamp duties you’ll pay.\nProperty buyer type\nOwning 1 property\nOwning 2 or more properties\nSingapore Citizen\nBuyer’s Stamp Duty (BSD) only\nBSD + Additional Buyer’s Stamp Duty (ABSD)\nPermanent Resident (PR)\nBSD + ABSD\nBSD + ABSD\nForeigner\nBSD + ABSD\nBSD + ABSD\nBack to top\nBuyer’s Stamp Duty (BSD) in Singapore\nAll property buyers have to pay BSD. There is no escape. Think of it as an unavoidable tax on your home.\nBSD rates are calculated based on the value of the property, as follows:\nPurchase Price or Market Value of the Property\nBSD Rates for residential properties \nBSD Rates for non-residential properties\n \nFirst $180,000\n1%\n1%\nNext $180,000\n2%\n2%\nNext $640,000\n3%\n3%  \nNext $50,000\n4%\n4%  \nNext $1,500,000\n5%\n5%  \nRemaining Amount\n6%\n5%\nSource:\nIRAS\nAs you can see, the more expensive your property, the higher the overall BSD rate you’ll be forced to pay. So, buyers looking at multi-million dollar properties in Sentosa Cove, take note.\nBack to top\nAdditional Buyer’s Stamp Duty (ABSD) Singapore\nIn addition to the BSD, there is also the Additional Buyer's Stamp Duty (ABSD).\nYou are liable to pay ABSD on residential property purchases if:\nYou’re a Singapore citizen who’s already a residential property owner and wants to buy a second, third, or fourth house;\nYou’re a PR;\nYou’re a foreigner.\nEssentially, it is\nan addition\nto the Buyer’s Stamp Duty that is imposed on all purchases of a residential property in Singapore.\nUnlike the Buyer’s Stamp Duty, the Additional Buyer’s Stamp Duty, or ABSD, is a kind of tax on the purchase of a residential property in Singapore that only affects\nSingapore Permanent Residents and foreigners\n, or\nSingapore Citizens who are buying more than 1 property\n.\nIn other words, it artificially raises the property prices for everyone except Singapore Citizens buying their first residential property.\nHere’s how much you have to pay, according to the latest ABSD rates announced in Apr 2023:\nAdditional Buyer's Stamp Duty\nABSD rate\nSingapore citizen buying your 1st residential property\n0%\nSingapore citizen buying a 2nd residential property\n20%\nSingapore citizen buying a 3rd and subsequent residential property\n30%\nPR buying a 1st residential property\n5%\nPR buying a 2nd and subsequent residential property\n30%\nPR buying a 3rd and subsequent residential property\n35%\nForeigner buying any residential property\n60%\nTransfer residential property into a living trust \/ Entities buying any residential property\n65%\nSource:\nIRAS\nAs you can see, the ABSD rates make the BSD ones look like peanuts. Especially the rates for foreigners—60%?! What even is that!\nBy the way, the answer is yes—HDB property counts as a first property in the computation of ABSD.\nIf you’re thinking of upgrading your home, you can lower or eliminate your ABSD liabilities by timing the sale of your home to coincide with your purchase of a new one.\nALSO READ\n: \nWhat Is The Additional Buyer’s Stamp Duty (ABSD) 99-1 Loophole in Singapore and Is It Illegal?\nBack to top\nABSD for all properties transferred into a living trust (May 2022 update)\nOn 8 May 2022, the government announced that when residential properties are transferred into any living trust, 35% ABSD will be payable even if there is no beneficial owner stated yet.\nThat was a mouthful. What does that mean? Let's break it down into layman terms.\nA\nliving trust\nis somewhat like a will, where you legally entrust your residential property and assets to your family members or people you know. Once you entrust your house to a living trust, such as a will, your trust owns your property.\nIn the past, you didn't have to pay ABSD for your property if the house doesn't have any beneficiary specified in the living trust\/will.\nNow, the government wants a hefty 65% ABSD paid for all properties transferred to living trusts even if no one is stated as the beneficiary. The rate follows the same as rate entities are charged for buying any residential property.\nSo, if you're drafting a will because you've got a HDB, condo, and plan to split them amongst your spouse and children, you might want to take note of this ABSD.\nALSO READ\n: \nEstate Planning Checklist—7 Important Things to Settle Before You Die\nBack to top\nABSD remission for married couples\nThere are some cases where you don't need to pay ABSD even as a foreigner or PR.\nIf, as a foreigner or PR, you are\nmarried to Singaporean Citizen\nand you don't own any residential property currently, you don't have to pay ABSD.\nYou can also get your ABSD refunded if you are switching homes as a married couple. The first residential property that you paid ABSD for must be sold within 6 months after the purchase date of the second property, if completed, or after the issue date of the Temporary Occupancy Permit or Certificate of Statutory Completion (whichever is earlier). See full\nterms and conditions of ABSD remission on IRAS website\n.\nAnd by the way, if you're a young Singaporean couple reading this, you'll be pleased to know there are several ways in which \nHDB can help you buy your first home\n.\nBack to top\nProperty cooling measures in Singapore—what are they for?\nWhen the ABSD was first introduced in December 2011, it was mainly to discourage foreigners and entities (essentially any buyer who is not an individual) from purchasing residential property in Singapore, and discourage the purchase of three or more residential properties.\nWhen the ABSD was introduced, a foreigner who wanted to buy a $2 million property would have had to pay $200,000 (10%) in additional stamp duty.\nOne of the immediate benefits of implementing the ABSD was seeing a sharp drop in property speculation.\nBuyers from overseas who may have previously been interested in investing in Singapore property were put off by the high ABSD. The thought of paying an extra $200,000 for a $2 million property was enough to make even the richest property investors think twice.\nHowever, the ABSD was further increased thrice from then till 2021—in January 2013, July 2018, and 16 December 2021.\nCoupled with the Total Debt Servicing Ratio and Seller’s Stamp Duty, these measures were meant to decrease the volume of property transactions.\nWhile the measures did cool the property market for a few years around 2018 to 2020, the pandemic drove another heatwave in the property market.\nABSD rates for first property\n8 Dec 2011 – 11 Jan 2013\n12 Jan 2013 to 5 Jul 2018\n6 Jul 2018 – 15 Dec 2021\n16 Dec 2021 – 26 Apr 2023\nOn or after 27 Apr 2023\nABSD for Singaporean Citizen\n0%\n0%\n0%\n0%\n0%\nABSD for PRs \n0%\n5%\n5%\n5%\n5%\nABSD for foreigners\n10%\n15%\n20%\n30%\n60%\nOn 26 Apr 2023, we received the news of the latest ABSD increase. This one\ndoubled\nthe ABSD for foreigners to a whopping 60%! That increases the total cost of a foreigner's $2 million property to $3.2 million. *faints*\nUnderstandably, this heavily impacted foreign buyers—fast. According to data from the Urban Redevelopment Authority (URA), non-landed private property purchases by foreigners\nfell 59.2% quarter-on-quarter\nin Q2 2023.\nHowever, property experts predicted that the\nABSD rates announced on 27 Apr 2023\nwould do little to impact the overall market. True enough, the number of private homeowners in Singapore who intended to buy another properly while retaining their current property \ndidn't change much\n—25% in H2 2023 versus 26% in H1 2023. And among property investors, demand actually rose from 36% to 47% in the same period.\nALSO READ\n: \nGuide For Expats Buying Homes In Singapore\nBack to top\nABSD calculator\nHate math? You can calculate your BSD and ABSD liabilities using this nifty\nstamp duty calculator right\nhere on MoneySmart. Once you're ready to commit to buying a property, you can also contact our\nmortgage specialists\nwho will give you unbiased advice on the latest home loans rates in Singapore.\nBack to top\nFound this article useful? Share it with your family and friends!","attrs_markdown":"[![MoneySmart Logo](https:\/\/assets.cdn-moneysmart.com\/assets\/cargo\/svg\/w5vwxizv54d1kcnlfsds.svg)](https:\/\/www.moneysmart.sg\/)\n\n- [Cards](https:\/\/www.moneysmart.sg\/credit-cards)\n  #### Compare Credit Cards\n  [All Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards) [Air Miles Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/air-miles) [Cash Back Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/cash-back) [No Annual Fee Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/no-annual-fee) [Overseas Spending Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/overseas-spending) [Promo Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/promo) [Petrol Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/petrol) [Rewards Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/rewards) [Travel Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/travel) [0% Installment Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/0-instalment)\n  \n  #### Popular Credit Card Guides\n  [Complete Guide to Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/credit-card-bank-application-basics-ms) [Singapore Credit Cards Reviews](https:\/\/blog.moneysmart.sg\/credit-cards\/credit-card-reviews-list\/) [Best Credit Card Promotions in Singapore](https:\/\/blog.moneysmart.sg\/credit-cards\/best-credit-card-promotions-singapore\/) [Best Cards For Travel & Overseas Spending](https:\/\/www.moneysmart.sg\/credit-cards\/best-credit-cards-for-travel-ms) [Best Airport Lounge Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/airport-lounge-credit-cards-ms) [Best Air Miles Credit Cards](https:\/\/blog.moneysmart.sg\/credit-cards\/best-air-miles-credit-cards-singapore\/) [Best Credit Cards for Foreigners in Singapore](https:\/\/www.moneysmart.sg\/credit-cards\/best-credit-card-foreigners-expats-ms)\n  \n  [Start learning about Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/knowledge-hub-ms)\n  \n  #### MoneySmart Exclusive Promotions\n  [HSBC \\| S\\$430 Cash or SmartPoints](https:\/\/www.moneysmart.sg\/credit-cards\/hsbc) [Citi \\| S\\$400 Cash or SmartPoints](https:\/\/www.moneysmart.sg\/credit-cards\/citibank\/promo) [SCB \\| S\\$350 Cash or SmartPoints](https:\/\/www.moneysmart.sg\/credit-cards\/standard-chartered\/promo) [UOB \\| Apple AirPods Pro 3](https:\/\/www.moneysmart.sg\/credit-cards\/uob\/promo) [OCBC \\| S\\$200 Cash or SmartPoints](https:\/\/www.moneysmart.sg\/credit-cards\/ocbc\/promo) [AMEX \\| S\\$160 eCapitaVoucher](https:\/\/www.moneysmart.sg\/credit-cards\/american-express\/promo)\n  \n  [Claim MoneySmart Rewards](https:\/\/www.moneysmart.sg\/dashboard\/claims)\n  \n  #### Best Credit Cards by Bank\n  [American Express Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/american-express) [Airwallex Debit Card](https:\/\/www.moneysmart.sg\/credit-cards\/airwallex) [CIMB Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/cimb) [Citibank Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/citibank) [DBS Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/dbs) [HSBC Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/hsbc) [Maybank Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/maybank) [OCBC Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/ocbc) [POSB Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/posb) [Trust Bank Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/trust-bank) [Standard Chartered Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/standard-chartered) [UOB Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards\/uob) [WorldFirst Debit Card](https:\/\/www.moneysmart.sg\/credit-cards\/worldfirst)\n- [Loans](https:\/\/www.moneysmart.sg\/loans)\n  #### Compare Loans\n  [Personal Loan](https:\/\/www.moneysmart.sg\/personal-loan) [Home Loan](https:\/\/www.moneysmart.sg\/home-loan) [Home Loan Refinancing](https:\/\/www.moneysmart.sg\/refinancing) [Home Equity Loan](https:\/\/www.moneysmart.sg\/home-equity-loan) [Debt Consolidation Loan](https:\/\/www.moneysmart.sg\/debt-consolidation-plan) [Renovation Loan](https:\/\/www.moneysmart.sg\/personal-loan\/renovation-loan) [Education Loan](https:\/\/www.moneysmart.sg\/personal-loan\/education-loan) [Instant Loan](https:\/\/www.moneysmart.sg\/personal-loan\/instant-loans) [Alternate Lender](https:\/\/www.moneysmart.sg\/personal-loan\/alternate-lenders) [Car Loan](https:\/\/www.moneysmart.sg\/car-loan)\n  \n  #### Popular Loan Guides\n  [Upgrading from an HDB to Condo Guide](https:\/\/www.moneysmart.sg\/home-loan\/hdb-to-condo-upgrade-ms) [Guide For Singles Buying HDB\/Condo](https:\/\/www.moneysmart.sg\/home-loan\/housing-guide-for-singles-ms) [Top Licensed Money Lenders in Singapore](https:\/\/www.moneysmart.sg\/personal-loan\/best-moneylenders-singapore-ms) [Understanding Debt Repayment Scheme](https:\/\/www.moneysmart.sg\/personal-loan\/debt-repayment-scheme-ms) [Can I Get a Loan with a Bad Credit Score?](https:\/\/www.moneysmart.sg\/personal-loan\/bad-credit-personal-loan-ms) [CPF Housing Grant Guide](https:\/\/blog.moneysmart.sg\/property\/hdb-cpf-housing-grant-guide\/) [BTO Application Guide](https:\/\/blog.moneysmart.sg\/property\/hdb-bto-flat-guide\/) [COE Guide: Bidding Process & Loan Options](https:\/\/www.moneysmart.sg\/personal-loan\/coe-singapore-guide-ms)\n  \n  [Personal Loan Knowledge Hub\\!](https:\/\/www.moneysmart.sg\/personal-loan\/knowledge-hub-ms)\n  \n  #### Home Loans Tools & Resources\n  [Mortgage Calculator](https:\/\/www.moneysmart.sg\/home-loan\/mortgage-calculator) [TDSR Calculator](https:\/\/www.moneysmart.sg\/home-loan\/tdsr-calculator) [Stamp Duty Calculator](https:\/\/www.moneysmart.sg\/home-loan\/stamp-duty-calculator) [Property Tax Calculator](https:\/\/www.moneysmart.sg\/home-loan\/property-tax-calculator) [Progressive Payment Calculator](https:\/\/www.moneysmart.sg\/home-loan\/progressive-payment-calculator) [MSR Calculator](https:\/\/www.moneysmart.sg\/home-loan\/msr-calculator) [Refinancing Calculator](https:\/\/www.moneysmart.sg\/refinancing\/refinancing-calculator)\n  \n  #### Best Home Loans By Bank\n  [DBS Home Loans](https:\/\/www.moneysmart.sg\/home-loan\/dbs) [Maybank Home Loans](https:\/\/www.moneysmart.sg\/home-loan\/maybank) [OCBC Home Loans](https:\/\/www.moneysmart.sg\/home-loan\/ocbc) [UOB Home Loans](https:\/\/www.moneysmart.sg\/home-loan\/uob)\n  \n  #### Best Personal Loans by Bank\n  [Standard Chartered Personal Loans](https:\/\/www.moneysmart.sg\/personal-loan\/standard-chartered) [CIMB Personal Loans](https:\/\/www.moneysmart.sg\/personal-loan\/cimb) [UOB Personal Loans](https:\/\/www.moneysmart.sg\/personal-loan\/uob) [Trust Bank Personal Loans](https:\/\/www.moneysmart.sg\/personal-loan\/trust-bank) [HSBC Personal Loans](https:\/\/www.moneysmart.sg\/personal-loan\/hsbc)\n  \n  [See All Home Loan Articles](https:\/\/blog.moneysmart.sg\/category\/home-loans\/)\n  \n  [See All Personal Loan Articles](https:\/\/blog.moneysmart.sg\/category\/personal-loans\/)\n  \n  [See All Renovation Loan Articles](https:\/\/blog.moneysmart.sg\/category\/renovation-loans\/)\n- [Insurance](https:\/\/www.moneysmart.sg\/insurance)\n  #### Compare Insurance\n  [Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance) [Car Insurance](https:\/\/www.moneysmart.sg\/car-insurance) [Maid Insurance](https:\/\/www.moneysmart.sg\/maid-insurance) [Home Insurance](https:\/\/www.moneysmart.sg\/home-insurance) [Personal Accident Insurance](https:\/\/www.moneysmart.sg\/personal-accident-insurance) [Health Insurance](https:\/\/www.moneysmart.sg\/health-insurance) [Life Insurance](https:\/\/www.moneysmart.sg\/life-insurance) [Term Insurance](https:\/\/www.moneysmart.sg\/term-life) [Cancer Insurance](https:\/\/www.moneysmart.sg\/cancer-insurance) [International Health Insurance](https:\/\/www.moneysmart.sg\/health-insurance\/international-health-insurance) [Mortgage Insurance](https:\/\/www.moneysmart.sg\/term-life\/mortgage-insurance)\n  \n  #### Popular Life Insurance Guides\n  [Ultimate Guide on Term Life Insurance](https:\/\/www.moneysmart.sg\/term-life\/term-insurance-guide-ms) [Ultimate Guide On Health Insurance](https:\/\/www.moneysmart.sg\/health-insurance\/guide-ms) [Health Insurance Terms You Should Know](https:\/\/www.moneysmart.sg\/health-insurance\/health-insurance-glossary-ms) [Ultimate Guide On Life Insurance](https:\/\/www.moneysmart.sg\/life-insurance\/life-insurance-guide-ms) [Singapore Health Insurance 101](https:\/\/blog.moneysmart.sg\/health-insurance\/health-insurance-singapore\/) [Integrated Shields Plans Guide](https:\/\/blog.moneysmart.sg\/health-insurance\/integrated-shield-comparison\/) [Whole Life vs Term Insurance 101](https:\/\/blog.moneysmart.sg\/life-insurance\/life-insurance-singapore\/)\n  \n  [See All Health Insurance Articles](https:\/\/blog.moneysmart.sg\/category\/health-insurance\/)\n  \n  [See All Life Insurance Articles](https:\/\/blog.moneysmart.sg\/category\/life-insurance\/)\n  \n  [See All Mortgage Insurance Articles](https:\/\/blog.moneysmart.sg\/category\/mortgage-insurance\/)\n  \n  #### Popular General Insurance Guides\n  [Ultimate Guide To Car Insurance](https:\/\/www.moneysmart.sg\/car-insurance\/car-insurance-guide-ms) [Best Endowment Plans](https:\/\/www.moneysmart.sg\/car-insurance\/best-endowment-plans-ms) [Maid Insurance 101](https:\/\/blog.moneysmart.sg\/health-insurance\/maid-insurance-singapore\/)\n  \n  #### Popular Travel Insurance Guides\n  [Best Trip Cancellation Coverage](https:\/\/www.moneysmart.sg\/travel-insurance\/travel-insurance-with-trip-cancellation-coverage-ms) [Best Medical Coverage](https:\/\/www.moneysmart.sg\/travel-insurance\/travel-insurance-with-best-medical-coverage-ms)\n  \n  [Travel Insurance Knowledge Hub](https:\/\/www.moneysmart.sg\/travel-insurance\/knowledge-hub-ms)\n  \n  [See All Travel Insurance Articles](https:\/\/blog.moneysmart.sg\/category\/travel-insurance\/)\n  \n  [See All Car Insurance Articles](https:\/\/blog.moneysmart.sg\/category\/car-insurance\/)\n  \n  [See All Home Insurance Articles](https:\/\/blog.moneysmart.sg\/category\/home-insurance\/)\n  \n  #### Best Travel Insurance by Provider\n  [Allianz Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/allianz-travel) [DirectAsia Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/direct-asia) [FWD Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/fwd) [HL Assurance Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/hong-leong-group) [Income Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/income) [MSIG Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/msig) [Singlife Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/singlife) [Starr Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/starr) [Sompo Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/sompo) [Tiq by Etiqa Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/tiq) [Zurich Travel Insurance](https:\/\/www.moneysmart.sg\/travel-insurance\/zurich)\n  \n  [Travel Insurance Promo](https:\/\/www.moneysmart.sg\/travel-insurance\/holiday-promo-ms)\n- [Accounts](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  #### Compare Accounts\n  [Savings Accounts](https:\/\/www.moneysmart.sg\/savings-account) [Fixed Deposit Accounts](https:\/\/www.moneysmart.sg\/fixed-deposit) [Money Transfer](https:\/\/www.moneysmart.sg\/money-transfer) [Multi-Currency Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/multi-currency-savings-account) [Digital Multi-Currency Account](https:\/\/www.moneysmart.sg\/digital-multi-currency-account) [Broadband Plan](https:\/\/www.moneysmart.sg\/broadband)\n  \n  #### Popular Bank Account Guides\n  [Best Savings Account Rates 2025](https:\/\/blog.moneysmart.sg\/savings-accounts\/best-savings-accounts-singapore\/) [Best Fixed Deposit Rates 2025](https:\/\/blog.moneysmart.sg\/fixed-deposits\/best-fixed-deposit-accounts-singapore\/) [Best Priority Banking Accounts](https:\/\/blog.moneysmart.sg\/priority-banking\/priority-banking-benefits\/) [Best Savings Accounts with No Minimum Balance](https:\/\/blog.moneysmart.sg\/savings-accounts\/no-minimum-balance\/) [OCBC 360 Account Review](https:\/\/blog.moneysmart.sg\/savings-accounts\/ocbc-360-account-review\/) [UOB One Account Review](https:\/\/blog.moneysmart.sg\/savings-accounts\/uob-one-account-review\/) [Citibank MaxiGain Review](https:\/\/blog.moneysmart.sg\/savings-accounts\/citibank-maxigain\/)\n  \n  [See All Savings Account Articles](https:\/\/blog.moneysmart.sg\/category\/savings-accounts\/)\n  \n  [See All Priority Banking Articles](https:\/\/blog.moneysmart.sg\/category\/priority-banking\/)\n  \n  [See All Fixed Deposit Articles](https:\/\/blog.moneysmart.sg\/category\/fixed-deposits\/)\n  \n  #### Popular General Account Guides\n  [Wifi Speed Explained](https:\/\/www.moneysmart.sg\/broadband\/wifi-speed-explained-ms) [Open Electricity Market Guide](https:\/\/blog.moneysmart.sg\/budgeting\/open-electricity-market-singapore\/) [Cheapest Electricity Retailers](https:\/\/blog.moneysmart.sg\/budgeting\/sembcorp-keppel-cheapest-electricity-retailers\/) [Cheapest Sim Only Plans](https:\/\/blog.moneysmart.sg\/budgeting\/cheapest-sim-only-plans\/) [Best Fibre Broadband Plans](https:\/\/blog.moneysmart.sg\/budgeting\/best-fibre-broadband-singapore\/) [Your Rainy Day Fund](https:\/\/blog.moneysmart.sg\/budgeting\/emergency-fund\/) [Finance For Couples](https:\/\/blog.moneysmart.sg\/savings-accounts\/joint-account-spouse\/) [Alternative Cash Stashes](https:\/\/blog.moneysmart.sg\/invest\/singapore-savings-bonds-review\/)\n  \n  #### Best Savings Accounts by Bank\n  [CIMB Savings Accounts](https:\/\/www.moneysmart.sg\/savings-account\/cimb) [Citibank Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/citibank) [DBS Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/dbs) [HSBC Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/hsbc) [OCBC Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/ocbc) [POSB Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/posb) [RHB Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/rhb) [Standard Chartered Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/standard-chartered) [UOB Savings Account](https:\/\/www.moneysmart.sg\/savings-account\/uob)\n- [Investments](https:\/\/www.moneysmart.sg\/investments)\n  #### Compare Investments\n  [Best Investment Platforms](https:\/\/www.moneysmart.sg\/investments) [Online Brokers for Trading CFDs](https:\/\/www.moneysmart.sg\/investments\/cfd) [Online Brokers for Trading US Stocks](https:\/\/www.moneysmart.sg\/investments\/us-stocks) [Online Brokers for Trading SG Stocks](https:\/\/www.moneysmart.sg\/investments\/sgx-stocks) [Online Brokers for Forex Trading](https:\/\/www.moneysmart.sg\/investments\/forex) [Online Brokers for Trading ETFs](https:\/\/www.moneysmart.sg\/investments\/exchange-traded-fund) [Online Brokers for Trading REITs](https:\/\/www.moneysmart.sg\/investments\/reits) [Best Robo Advisors](https:\/\/www.moneysmart.sg\/investments\/robo-advisory)\n  \n  #### Popular Investment Guides\n  [Which Investment Brokerage in Singapore is Best?](https:\/\/blog.moneysmart.sg\/invest\/investment-brokerage-singapore-guide\/) [Guide to Investing in ETFs](https:\/\/blog.moneysmart.sg\/invest\/index-fund-etf-singapore\/) [Guide to Investing in REITs](https:\/\/blog.moneysmart.sg\/invest\/singapore-reits-investing\/) [Investing with \\$1000 Dollars](https:\/\/www.moneysmart.sg\/investments\/investing-with-1000-dollars-ms) [Investing During a Recession](https:\/\/www.moneysmart.sg\/investments\/investing-during-a-recession-ms)\n  \n  [See All Investment Articles](https:\/\/blog.moneysmart.sg\/category\/invest\/)\n  \n  #### Read and Learn\n  [Robo Advisors 101](https:\/\/blog.moneysmart.sg\/invest\/robo-advisors-singapore\/) [Investing with CPF Guide](https:\/\/blog.moneysmart.sg\/invest\/cpf-investment-scheme-cpfis\/) [Singapore Savings Bond 101](https:\/\/blog.moneysmart.sg\/invest\/singapore-savings-bonds-review\/) [Investing vs Trading](https:\/\/www.moneysmart.sg\/investments\/investing-vs-trading-ms) [How to Buy Stocks in SG](https:\/\/blog.moneysmart.sg\/invest\/how-to-buy-stocks-singapore\/)\n  \n  #### Best Brokerage Accounts by Provider\n  [CMC](https:\/\/www.moneysmart.sg\/investments\/cmc) [FOREX.com](https:\/\/www.moneysmart.sg\/investments\/forex-com) [IG](https:\/\/www.moneysmart.sg\/investments\/ig) [Interactive Brokers](https:\/\/www.moneysmart.sg\/investments\/interactive-brokers) [Longbridge Securities](https:\/\/www.moneysmart.sg\/investments\/longbridge) [moomoo](https:\/\/www.moneysmart.sg\/investments\/moomoo) [OANDA](https:\/\/www.moneysmart.sg\/investments\/oanda-singapore) [Plus 500](https:\/\/www.moneysmart.sg\/investments\/plus500) [SAXO](https:\/\/www.moneysmart.sg\/investments\/saxo) [Syfe](https:\/\/www.moneysmart.sg\/investments\/syfe) [Tiger Brokers](https:\/\/www.moneysmart.sg\/investments\/tiger-brokers) [uSMART](https:\/\/www.moneysmart.sg\/investments\/usmart) [Webull](https:\/\/www.moneysmart.sg\/investments\/webull)\n- [Blog](https:\/\/blog.moneysmart.sg\/)\n  #### Browse All\n  [Blog Homepage](https:\/\/blog.moneysmart.sg\/) [See All Latest Articles](https:\/\/blog.moneysmart.sg\/latest\/) [MoneySmart study: Over half of Singaporeans now turn to social media for financial advice](https:\/\/www.moneysmart.sg\/investments\/social-medias-influence-on-financial-decisions-ms) [Press Resources](https:\/\/www.moneysmart.sg\/press) [What's Trending](https:\/\/blog.moneysmart.sg\/category\/trends\/)\n  \n  #### Personal Finance\n  [Budgeting](https:\/\/blog.moneysmart.sg\/category\/budgeting\/) [Business](https:\/\/blog.moneysmart.sg\/category\/business\/) [Career](https:\/\/blog.moneysmart.sg\/category\/career\/) [Education](https:\/\/blog.moneysmart.sg\/category\/education\/) [Healthcare](https:\/\/blog.moneysmart.sg\/category\/healthcare\/) [Property](https:\/\/blog.moneysmart.sg\/category\/property\/) [Opinion](https:\/\/blog.moneysmart.sg\/category\/opinion\/)\n  \n  #### Lifestyle\n  [Dining](https:\/\/blog.moneysmart.sg\/category\/dining\/) [Entertainment](https:\/\/blog.moneysmart.sg\/category\/entertainment\/) [Fitness & Beauty](https:\/\/blog.moneysmart.sg\/category\/fitness-beauty\/) [Shopping](https:\/\/blog.moneysmart.sg\/category\/shopping\/) [Transportation](https:\/\/blog.moneysmart.sg\/category\/transportation\/) [Travel](https:\/\/blog.moneysmart.sg\/category\/travel\/) [Wedding](https:\/\/blog.moneysmart.sg\/category\/wedding\/) [Family](https:\/\/blog.moneysmart.sg\/category\/family\/)\n  \n  #### Money\n  [Credit Cards](https:\/\/blog.moneysmart.sg\/category\/credit-cards\/) [Personal Loans](https:\/\/blog.moneysmart.sg\/category\/personal-loans\/) [Home Loans](https:\/\/blog.moneysmart.sg\/category\/home-loans\/) [Renovation Loans](https:\/\/blog.moneysmart.sg\/category\/renovation-loans\/) [Car Loans](https:\/\/blog.moneysmart.sg\/category\/car-loans\/) [Invest](https:\/\/blog.moneysmart.sg\/category\/invest\/) [Fixed Deposit](https:\/\/blog.moneysmart.sg\/category\/fixed-deposits\/) [Priority Banking](https:\/\/blog.moneysmart.sg\/category\/priority-banking\/) [Savings Accounts](https:\/\/blog.moneysmart.sg\/category\/savings-accounts\/)\n  \n  #### Insurance\n  [Car Insurance](https:\/\/blog.moneysmart.sg\/category\/car-insurance\/) [Travel Insurance](https:\/\/blog.moneysmart.sg\/category\/travel-insurance\/) [Health Insurance](https:\/\/blog.moneysmart.sg\/category\/health-insurance\/) [Home Insurance](https:\/\/blog.moneysmart.sg\/category\/home-insurance\/) [Life Insurance](https:\/\/blog.moneysmart.sg\/category\/life-insurance\/) [Mortgage Insurance](https:\/\/blog.moneysmart.sg\/category\/mortgage-insurance\/) [Personal Accident Insurance](https:\/\/blog.moneysmart.sg\/category\/personal-accident-insurance\/)\n  \n  #### Announcements\n  [See All Lucky Draw Winners](https:\/\/blog.moneysmart.sg\/category\/announcements\/)\n- [Rewards](https:\/\/www.moneysmart.sg\/store)\n  #### Rewards\n  [Rewards Store](https:\/\/www.moneysmart.sg\/store) [What are SmartPoints?](https:\/\/blog.moneysmart.sg\/announcements\/what-are-smartpoints-and-how-to-use-them\/) [Claim Rewards](https:\/\/www.moneysmart.sg\/dashboard\/claims) [Claim Status](https:\/\/www.moneysmart.sg\/dashboard\/claims\/history)\n- [Login](https:\/\/www.moneysmart.sg\/identity\/signin?callback_url=https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n\n[![MoneySmart Logo](https:\/\/assets.cdn-moneysmart.com\/assets\/cargo\/svg\/w5vwxizv54d1kcnlfsds.svg)](https:\/\/www.moneysmart.sg\/)\n\n- [Login](https:\/\/www.moneysmart.sg\/identity\/signin?callback_url=https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n- [Cards](https:\/\/www.moneysmart.sg\/credit-cards)\n  - [Compare Credit Cards](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Popular Credit Card Guides](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [MoneySmart Exclusive Promotions](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Best Credit Cards by Bank](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n- [Loans](https:\/\/www.moneysmart.sg\/loans)\n  - [Compare Loans](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Popular Loan Guides](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Home Loans Tools & Resources](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Best Personal Loans by Bank](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n- [Insurance](https:\/\/www.moneysmart.sg\/insurance)\n  - [Compare Insurance](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Popular Life Insurance Guides](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Popular General Insurance Guides](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Best Travel Insurance by Provider](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n- [Accounts](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Compare Accounts](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Popular Bank Account Guides](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Popular General Account Guides](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Best Savings Accounts by Bank](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n- [Investments](https:\/\/www.moneysmart.sg\/investments)\n  - [Compare Investments](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Popular Investment Guides](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Read and Learn](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Best Brokerage Accounts by Provider](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n- [Blog](https:\/\/blog.moneysmart.sg\/)\n  - [Browse All](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Lifestyle](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Money](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n  - [Insurance](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n- [Rewards](https:\/\/www.moneysmart.sg\/store)\n  - [Rewards](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/)\n\n- Follow Us\n\n[![https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2026\/03\/BlogBanner-desktop-1000x430%402x-8.png](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2026\/03\/BlogBanner-desktop-1000x430%402x-8.png)](https:\/\/www.moneysmart.sg\/credit-cards\/gold-rush-madness-ms?utm_source=blog&utm_medium=float-widget&utm_campaign=credit_cards_gold_rush)[Learn More](https:\/\/www.moneysmart.sg\/credit-cards\/gold-rush-madness-ms?utm_source=blog&utm_medium=float-widget&utm_campaign=credit_cards_gold_rush)\n\n[Property](https:\/\/blog.moneysmart.sg\/category\/property\/)\n\n# Additional Buyer’s Stamp Duty (ABSD): What is ABSD in Singapore? What are the Rates? (2025)\n![](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2023\/08\/small-M.png)\n\nby  on  21 October 2025\n\n![absd-singapore](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2022\/05\/ezgif.com-optimize-3.gif)\n\nImage: Giphy \/ CBC\n\nThe Inland Revenue Authority of Singapore (IRAS) isn’t letting property buyers off easy. Just a year after [clawing back \\$60 million](https:\/\/www.channelnewsasia.com\/singapore\/99-1-property-tax-avoidance-absd-audit-iras-agents-lawyers-4319086) from those who used the [99-1 loophole](https:\/\/blog.moneysmart.sg\/property\/absd-tax-loophole\/) to dodge Additional Buyer’s Stamp Duty (ABSD), the [High Court has now ruled](https:\/\/www.straitstimes.com\/business\/invest\/property-decoupling-is-illegal-if-done-solely-to-avoid-taxes-high-court) that “decoupling” a property for the sole purpose of avoiding tax is illegal .\n\nIn this landmark decision, the court clarified that while couples may legally hold a 99-to-1 ownership split, transferring shares solely to escape ABSD crosses into tax evasion. The IRAS has since tightened scrutiny of arrangements with little commercial substance or hidden ownership interests.\n\nSo, whether you’re a first-time buyer or an investor eyeing a second home, ABSD remains a real and rising cost of property ownership in Singapore. Let’s break down what ABSD is, who pays it, and how the rates stand today.\n\n### Additional Buyer's Stamp Duty (ABSD) in Singapore—A Complete Guide (2025)\n1. [What is stamp duty in Singapore?](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#what-is-stamp-duty-in-singapore)\n2. [Buyer’s Stamp Duty (BSD) in Singapore](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#buyers-stamp-duty-bsd-in-singapore)\n3. [Additional Buyer’s Stamp Duty (ABSD) Singapore](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#additional-buyers-stamp-duty-absd-singapore)\n4. [ABSD for all properties transferred into a living trust (May 2022 update)](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#absd-for-all-properties-transferred-into-a-living-trust-may-2022-update)\n5. [ABSD remission for married couples](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#absd-remission-for-married-couples)\n6. [Property cooling measures in Singapore—what are they for?](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#property-cooling-measures-in-singaporewhat-are-they-for)\n7. [ABSD calculator](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#absd-calculator)\n## What is stamp duty in Singapore?\nAccording to the Ministry of Finance, stamp duty is a type of tax that you pay for the houses and any other commercial properties you own. You also have to pay stamp duty if you're selling your house, for stocks, and shares as well.\n\nThe more properties you own—or if you’re not a Singapore citizen—the more stamp duties you’ll pay.\n\n| **Property buyer type** | **Owning 1 property** | **Owning 2 or more properties** |\n|---|---|---|\n| **Singapore Citizen** | Buyer’s Stamp Duty (BSD) only | BSD + Additional Buyer’s Stamp Duty (ABSD) |\n| **Permanent Resident (PR)** | BSD + ABSD | BSD + ABSD |\n| **Foreigner** | BSD + ABSD | BSD + ABSD |\n\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## **Buyer’s Stamp Duty (BSD) in Singapore**\nAll property buyers have to pay BSD. There is no escape. Think of it as an unavoidable tax on your home.\n\nBSD rates are calculated based on the value of the property, as follows:\n\n|   |   |   |\n|---|---|---|\n| **Purchase Price or Market Value of the Property** | **BSD Rates for residential properties** | **BSD Rates for non-residential properties** |\n| First \\$180,000 | 1% | 1% |\n| Next \\$180,000 | 2% | 2% |\n| Next \\$640,000 | 3% | 3% |\n| Next \\$50,000 | 4% | 4% |\n| Next \\$1,500,000 | 5% | 5% |\n| Remaining Amount | 6% | 5% |\n\n*Source: [IRAS](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/buying-or-acquiring-property\/buyer's-stamp-duty-\$bsd\$)*\n\nAs you can see, the more expensive your property, the higher the overall BSD rate you’ll be forced to pay. So, buyers looking at multi-million dollar properties in Sentosa Cove, take note.\n\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## **Additional Buyer’s Stamp Duty (ABSD) Singapore**\nIn addition to the BSD, there is also the Additional Buyer's Stamp Duty (ABSD).\n\nYou are liable to pay ABSD on residential property purchases if:\n\n- You’re a Singapore citizen who’s already a residential property owner and wants to buy a second, third, or fourth house;\n- You’re a PR;\n- You’re a foreigner.\n\nEssentially, it is **an addition** to the Buyer’s Stamp Duty that is imposed on all purchases of a residential property in Singapore.\n\nUnlike the Buyer’s Stamp Duty, the Additional Buyer’s Stamp Duty, or ABSD, is a kind of tax on the purchase of a residential property in Singapore that only affects **Singapore Permanent Residents and foreigners**, or **Singapore Citizens who are buying more than 1 property**.\n\nIn other words, it artificially raises the property prices for everyone except Singapore Citizens buying their first residential property.\n\nHere’s how much you have to pay, according to the latest ABSD rates announced in Apr 2023:\n\n|   |   |\n|---|---|\n| **Additional Buyer's Stamp Duty** | **ABSD rate** |\n| Singapore citizen buying your 1st residential property | 0% |\n| Singapore citizen buying a 2nd residential property | 20% |\n| Singapore citizen buying a 3rd and subsequent residential property | 30% |\n| PR buying a 1st residential property | 5% |\n| PR buying a 2nd and subsequent residential property | 30% |\n| PR buying a 3rd and subsequent residential property | 35% |\n| Foreigner buying any residential property | 60% |\n| Transfer residential property into a living trust \/ Entities buying any residential property | 65% |\n\n*Source: [IRAS](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/buying-or-acquiring-property\/additional-buyer's-stamp-duty-\$absd\$)*\n\nAs you can see, the ABSD rates make the BSD ones look like peanuts. Especially the rates for foreigners—60%?! What even is that\\!\n\nBy the way, the answer is yes—HDB property counts as a first property in the computation of ABSD.\n\nIf you’re thinking of upgrading your home, you can lower or eliminate your ABSD liabilities by timing the sale of your home to coincide with your purchase of a new one.\n***\n**ALSO READ**: [What Is The Additional Buyer’s Stamp Duty (ABSD) 99-1 Loophole in Singapore and Is It Illegal?](https:\/\/blog.moneysmart.sg\/property\/absd-tax-loophole\/)\n***\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## ABSD for all properties transferred into a living trust (May 2022 update)\nOn 8 May 2022, the government announced that when residential properties are transferred into any living trust, 35% ABSD will be payable even if there is no beneficial owner stated yet.\n\nThat was a mouthful. What does that mean? Let's break it down into layman terms.\n\nA **living trust** is somewhat like a will, where you legally entrust your residential property and assets to your family members or people you know. Once you entrust your house to a living trust, such as a will, your trust owns your property.\n\nIn the past, you didn't have to pay ABSD for your property if the house doesn't have any beneficiary specified in the living trust\/will.\n\nNow, the government wants a hefty 65% ABSD paid for all properties transferred to living trusts even if no one is stated as the beneficiary. The rate follows the same as rate entities are charged for buying any residential property.\n\nSo, if you're drafting a will because you've got a HDB, condo, and plan to split them amongst your spouse and children, you might want to take note of this ABSD.\n***\n**ALSO READ**: [Estate Planning Checklist—7 Important Things to Settle Before You Die](https:\/\/blog.moneysmart.sg\/budgeting\/estate-planning-checklist\/)\n***\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## ABSD remission for married couples\nThere are some cases where you don't need to pay ABSD even as a foreigner or PR.\n\nIf, as a foreigner or PR, you are **married to Singaporean Citizen** and you don't own any residential property currently, you don't have to pay ABSD.\n\nYou can also get your ABSD refunded if you are switching homes as a married couple. The first residential property that you paid ABSD for must be sold within 6 months after the purchase date of the second property, if completed, or after the issue date of the Temporary Occupancy Permit or Certificate of Statutory Completion (whichever is earlier). See full [terms and conditions of ABSD remission on IRAS website](https:\/\/www.iras.gov.sg\/irashome\/Other-Taxes\/Stamp-Duty-for-Property\/Claiming-Refunds-Remissions-Reliefs\/Remissions\/Remission-of-ABSD-for-A-Married-Couple\/).\n\nAnd by the way, if you're a young Singaporean couple reading this, you'll be pleased to know there are several ways in which [HDB can help you buy your first home](https:\/\/blog.moneysmart.sg\/property\/hdb-housing-schemes-young-couples\/).\n\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## Property cooling measures in Singapore—what are they for?\nWhen the ABSD was first introduced in December 2011, it was mainly to discourage foreigners and entities (essentially any buyer who is not an individual) from purchasing residential property in Singapore, and discourage the purchase of three or more residential properties.\n\nWhen the ABSD was introduced, a foreigner who wanted to buy a \\$2 million property would have had to pay \\$200,000 (10%) in additional stamp duty.\n\nOne of the immediate benefits of implementing the ABSD was seeing a sharp drop in property speculation.\n\nBuyers from overseas who may have previously been interested in investing in Singapore property were put off by the high ABSD. The thought of paying an extra \\$200,000 for a \\$2 million property was enough to make even the richest property investors think twice.\n\nHowever, the ABSD was further increased thrice from then till 2021—in January 2013, July 2018, and 16 December 2021.\n\nCoupled with the Total Debt Servicing Ratio and Seller’s Stamp Duty, these measures were meant to decrease the volume of property transactions.\n\nWhile the measures did cool the property market for a few years around 2018 to 2020, the pandemic drove another heatwave in the property market.\n\n|   |   |   |   |   |   |\n|---|---|---|---|---|---|\n| **ABSD rates for first property** | **8 Dec 2011 – 11 Jan 2013** | **12 Jan 2013 to 5 Jul 2018** | **6 Jul 2018 – 15 Dec 2021** | **16 Dec 2021 – 26 Apr 2023** | **On or after 27 Apr 2023** |\n| ABSD for Singaporean Citizen | 0% | 0% | 0% | 0% | 0% |\n| ABSD for PRs | 0% | 5% | 5% | 5% | 5% |\n| ABSD for foreigners | 10% | 15% | 20% | 30% | 60% |\n\nOn 26 Apr 2023, we received the news of the latest ABSD increase. This one *doubled* the ABSD for foreigners to a whopping 60%! That increases the total cost of a foreigner's \\$2 million property to \\$3.2 million. \\*faints\\*\n\nUnderstandably, this heavily impacted foreign buyers—fast. According to data from the Urban Redevelopment Authority (URA), non-landed private property purchases by foreigners [fell 59.2% quarter-on-quarter](https:\/\/sg.finance.yahoo.com\/news\/property-cooling-measures-2023-singaporean-230625571.html) in Q2 2023.\n\nHowever, property experts predicted that the [ABSD rates announced on 27 Apr 2023](https:\/\/www.channelnewsasia.com\/singapore\/property-condominium-absd-investment-prices-cooling-measures-analysts-3447776) would do little to impact the overall market. True enough, the number of private homeowners in Singapore who intended to buy another properly while retaining their current property [didn't change much](https:\/\/sg.finance.yahoo.com\/news\/property-cooling-measures-2023-singaporean-230625571.html)—25% in H2 2023 versus 26% in H1 2023. And among property investors, demand actually rose from 36% to 47% in the same period.\n***\n**ALSO READ**: [Guide For Expats Buying Homes In Singapore](https:\/\/www.moneysmart.sg\/home-loan\/expats-home-buying-singapore-ms)\n***\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## ABSD calculator\nHate math? You can calculate your BSD and ABSD liabilities using this nifty [stamp duty calculator right](https:\/\/www.moneysmart.sg\/home-loan\/stamp-duty-calculator) here on MoneySmart. Once you're ready to commit to buying a property, you can also contact our [mortgage specialists](https:\/\/www.moneysmart.sg\/home-loan) who will give you unbiased advice on the latest home loans rates in Singapore.\n\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n**Found this article useful? Share it with your family and friends\\!**\n\n***\n![MoneySmart](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2023\/08\/small-M.png)\n\n## About MoneySmart\nMoneySmart Group is a personal finance platform helping millions across Southeast Asia make smarter moves with their money. Between fine print, endless options, and financial jargon, managing money can feel like a full-time job. MoneySmart cuts through the noise and make complex decisions—from picking the perfect credit card to finding the right insurance—simple, clear, and (dare we say it) even a little enjoyable. Across the region, our trusted platforms, MoneySmart.sg in Singapore and MoneySmart.hk in Hong Kong guide every earning, spending, saving, and investing decision.\n\n## Related Articles\n[What Is The Additional Buyer’s Stamp Duty (ABSD) “99-1 Loophole” in Singapore and Is It Illegal? (2024)](https:\/\/blog.moneysmart.sg\/property\/absd-tax-loophole\/)\n\n[What is Decoupling and How Can It Help You in Buying a Second Property?](https:\/\/blog.moneysmart.sg\/property\/decoupling-second-property\/)\n\n[Buying an HDB BTO Flat in Singapore: A Step-By-Step Guide (2026)](https:\/\/blog.moneysmart.sg\/property\/hdb-bto-flat-guide\/)\n\nTags: [Condo ,](https:\/\/blog.moneysmart.sg\/tag\/condo\/) [Executive Condominium ,](https:\/\/blog.moneysmart.sg\/tag\/executive-condominium\/) [HDB ,](https:\/\/blog.moneysmart.sg\/tag\/hdb\/) [HDB BTO ,](https:\/\/blog.moneysmart.sg\/tag\/hdb-bto\/) [Property ,](https:\/\/blog.moneysmart.sg\/tag\/property\/) [Tax](https:\/\/blog.moneysmart.sg\/tag\/tax\/)\n\nPopular Articles\n\n[01Best Fixed Deposit Rates in Singapore (Apr 2026)—Minimum Deposits From \\$500, Rates Up To 1.55%](https:\/\/blog.moneysmart.sg\/fixed-deposits\/best-fixed-deposit-accounts-singapore\/)\n\n[02Taking the Train from SG to JB? The Ultimate Guide to KTM Ticket Prices, Train Schedule, and More (2026)](https:\/\/blog.moneysmart.sg\/travel\/ktm-train-to-jb-guide\/)\n\n[0311 Best Halal Buffets in Singapore (Mar 2026)—Starting From \\$32++](https:\/\/blog.moneysmart.sg\/dining\/halal-buffet-singapore\/)\n\n[04Cheapest SIM-Only Plans in Singapore (Feb 2026)—Circles Life, MyRepublic, Zero1, SIMBA, Maxx & More](https:\/\/blog.moneysmart.sg\/budgeting\/cheapest-sim-only-plans\/)\n\n[05HDB Downpayment Guide: How Much Do You Need for BTO, Resale & EC?](https:\/\/blog.moneysmart.sg\/home-loans\/hdb-downpayment-guide\/)\n\n## Related Articles\n[![what counts as income hdb singapore](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2026\/04\/what-counts-as-income-hdb-singapore-300x190.png)Property What Counts as Income When You’re Buying a Flat in Singapore?](https:\/\/blog.moneysmart.sg\/property\/what-counts-as-income-hdb-singapore\/)\n\n[![hdb renovation and key collection guide](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2018\/09\/hdb-renovation-and-key-collection-guide-300x169.gif)Property HDB Renovation & Key Collection Guide: 10 Things To Bring When Visiting Your New Flat](https:\/\/blog.moneysmart.sg\/property\/hdb-renovation-guide-key-collection\/)\n\n[![feb 2026 bto review](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2026\/01\/feb-2026-bto-review-300x190.png)Property HDB BTO Feb 2026 Review: Expected Application Rates, Prices, Resale Values, Amenities, and More](https:\/\/blog.moneysmart.sg\/property\/hdb-bto-feb-2026-review\/)\n\n[![How to Select a BTO Unit](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2026\/01\/How-to-Select-a-BTO-Unit-300x190.png)Property How to Select a BTO Unit: 5 Factors to Consider](https:\/\/blog.moneysmart.sg\/property\/bto-unit-selection-guide\/)\n\n[![woman looking at phone](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2026\/01\/giphy-ezgif.com-optimize1-300x168.gif)Property Can You Own Both a Private Property and HDB Flat in Singapore?](https:\/\/blog.moneysmart.sg\/property\/dual-home-ownership\/)\n\n[![Enhanced Housing Grant (EHG)—How Much Do You Get & How Does It Affect Your First HDB Flat Purchase?](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2019\/09\/enhanced-housing-grant-guide-singapore-300x169.gif)Property Enhanced Housing Grant (EHG)—How Much Do You Get & How Does It Affect Your First HDB Flat Purchase?](https:\/\/blog.moneysmart.sg\/property\/enhanced-housing-grant-ehg\/)\n\n[![how to apply flat as single in singapore guide step by step](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2025\/11\/how-to-apply-flat-as-single-in-singapore-guide-step-by-step-300x190.png)Property How to Apply for an HDB Flat as a Single (and Tips to Get It Right)](https:\/\/blog.moneysmart.sg\/property\/how-to-apply-hdb-flat-as-single-singapore\/)\n\n[![hdb grants for singles in singapore](https:\/\/blog-cdn.moneysmart.sg\/wp-content\/uploads\/2025\/11\/hdb-grants-for-singles-in-singapore-300x190.png)Property HDB Grants for Singles: How Much Can You Get in 2025?](https:\/\/blog.moneysmart.sg\/property\/hdb-grants-for-singles-singapore\/)\n## Sign up for our newsletter for financial tips, tricks and exclusive information that can be personalised to your preferences\\!\n\n![MoneySmart Logo](https:\/\/assets.cdn-moneysmart.com\/assets\/cargo\/svg\/w5vwxizv54d1kcnlfsds.svg)\n\n- [About](https:\/\/www.moneysmart.sg\/about-us)\n- [Careers](https:\/\/moneysmart.com\/)\n- [Contact Us](https:\/\/www.moneysmart.sg\/contact-us)\n\n- [Credit Cards](https:\/\/www.moneysmart.sg\/credit-cards)\n- [Insurance](https:\/\/www.moneysmart.sg\/insurance)\n- [Personal Loans](https:\/\/www.moneysmart.sg\/personal-loan)\n\n[Blog](https:\/\/blog.moneysmart.sg\/)\n\n[Budgeting](https:\/\/blog.moneysmart.sg\/category\/budgeting\/)\n\n[Opinion](https:\/\/blog.moneysmart.sg\/category\/opinion\/)\n\n[Invest](https:\/\/blog.moneysmart.sg\/category\/invest\/)\n\nDisclaimer: At MoneySmart, we aim to provide accurate, objective and up-to-date information. The details you see on our site may be different from others. Some content may be compensated through third-party advertisers. However, the results of our comparison tools which are not marked as sponsored are based on objective analysis. All financial products and services are presented without warranty. The list of financial products displayed on this website are not exhaustive.  \n  \nAll content on this blog is created by MoneySmart Singapore for general knowledge and educational purposes only, and does not constitute financial advice. This content is produced separately from MoneySmart Financial, the licensed entity within the MoneySmart Group.\n\nFollow us\n\n© 2009-2026 MoneySmart Singapore Pte Ltd. All rights reserved. Use of this site constitutes acceptance of our [Terms of Use](https:\/\/www.moneysmart.sg\/terms-of-use), [Privacy Policy](https:\/\/www.moneysmart.sg\/privacy-policy) and [Fair Dealing Policy](https:\/\/www.moneysmart.sg\/fair-dealing-policy)","attrs_readable_markdown":"The Inland Revenue Authority of Singapore (IRAS) isn’t letting property buyers off easy. Just a year after [clawing back \\$60 million](https:\/\/www.channelnewsasia.com\/singapore\/99-1-property-tax-avoidance-absd-audit-iras-agents-lawyers-4319086) from those who used the [99-1 loophole](https:\/\/blog.moneysmart.sg\/property\/absd-tax-loophole\/) to dodge Additional Buyer’s Stamp Duty (ABSD), the [High Court has now ruled](https:\/\/www.straitstimes.com\/business\/invest\/property-decoupling-is-illegal-if-done-solely-to-avoid-taxes-high-court) that “decoupling” a property for the sole purpose of avoiding tax is illegal .\n\nIn this landmark decision, the court clarified that while couples may legally hold a 99-to-1 ownership split, transferring shares solely to escape ABSD crosses into tax evasion. The IRAS has since tightened scrutiny of arrangements with little commercial substance or hidden ownership interests.\n\nSo, whether you’re a first-time buyer or an investor eyeing a second home, ABSD remains a real and rising cost of property ownership in Singapore. Let’s break down what ABSD is, who pays it, and how the rates stand today.\n\n## What is stamp duty in Singapore?\nAccording to the Ministry of Finance, stamp duty is a type of tax that you pay for the houses and any other commercial properties you own. You also have to pay stamp duty if you're selling your house, for stocks, and shares as well.\n\nThe more properties you own—or if you’re not a Singapore citizen—the more stamp duties you’ll pay.\n\n| **Property buyer type** | **Owning 1 property** | **Owning 2 or more properties** |\n|---|---|---|\n| **Singapore Citizen** | Buyer’s Stamp Duty (BSD) only | BSD + Additional Buyer’s Stamp Duty (ABSD) |\n| **Permanent Resident (PR)** | BSD + ABSD | BSD + ABSD |\n| **Foreigner** | BSD + ABSD | BSD + ABSD |\n\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## **Buyer’s Stamp Duty (BSD) in Singapore**\nAll property buyers have to pay BSD. There is no escape. Think of it as an unavoidable tax on your home.\n\nBSD rates are calculated based on the value of the property, as follows:\n\n|   |   |   |\n|---|---|---|\n| **Purchase Price or Market Value of the Property** | **BSD Rates for residential properties** | **BSD Rates for non-residential properties** |\n| First \\$180,000 | 1% | 1% |\n| Next \\$180,000 | 2% | 2% |\n| Next \\$640,000 | 3% | 3% |\n| Next \\$50,000 | 4% | 4% |\n| Next \\$1,500,000 | 5% | 5% |\n| Remaining Amount | 6% | 5% |\n\n*Source: [IRAS](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/buying-or-acquiring-property\/buyer's-stamp-duty-\$bsd\$)*\n\nAs you can see, the more expensive your property, the higher the overall BSD rate you’ll be forced to pay. So, buyers looking at multi-million dollar properties in Sentosa Cove, take note.\n\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## **Additional Buyer’s Stamp Duty (ABSD) Singapore**\nIn addition to the BSD, there is also the Additional Buyer's Stamp Duty (ABSD).\n\nYou are liable to pay ABSD on residential property purchases if:\n\n- You’re a Singapore citizen who’s already a residential property owner and wants to buy a second, third, or fourth house;\n- You’re a PR;\n- You’re a foreigner.\n\nEssentially, it is **an addition** to the Buyer’s Stamp Duty that is imposed on all purchases of a residential property in Singapore.\n\nUnlike the Buyer’s Stamp Duty, the Additional Buyer’s Stamp Duty, or ABSD, is a kind of tax on the purchase of a residential property in Singapore that only affects **Singapore Permanent Residents and foreigners**, or **Singapore Citizens who are buying more than 1 property**.\n\nIn other words, it artificially raises the property prices for everyone except Singapore Citizens buying their first residential property.\n\nHere’s how much you have to pay, according to the latest ABSD rates announced in Apr 2023:\n\n|   |   |\n|---|---|\n| **Additional Buyer's Stamp Duty** | **ABSD rate** |\n| Singapore citizen buying your 1st residential property | 0% |\n| Singapore citizen buying a 2nd residential property | 20% |\n| Singapore citizen buying a 3rd and subsequent residential property | 30% |\n| PR buying a 1st residential property | 5% |\n| PR buying a 2nd and subsequent residential property | 30% |\n| PR buying a 3rd and subsequent residential property | 35% |\n| Foreigner buying any residential property | 60% |\n| Transfer residential property into a living trust \/ Entities buying any residential property | 65% |\n\n*Source: [IRAS](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/buying-or-acquiring-property\/additional-buyer's-stamp-duty-\$absd\$)*\n\nAs you can see, the ABSD rates make the BSD ones look like peanuts. Especially the rates for foreigners—60%?! What even is that\\!\n\nBy the way, the answer is yes—HDB property counts as a first property in the computation of ABSD.\n\nIf you’re thinking of upgrading your home, you can lower or eliminate your ABSD liabilities by timing the sale of your home to coincide with your purchase of a new one.\n***\n**ALSO READ**: [What Is The Additional Buyer’s Stamp Duty (ABSD) 99-1 Loophole in Singapore and Is It Illegal?](https:\/\/blog.moneysmart.sg\/property\/absd-tax-loophole\/)\n***\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## ABSD for all properties transferred into a living trust (May 2022 update)\nOn 8 May 2022, the government announced that when residential properties are transferred into any living trust, 35% ABSD will be payable even if there is no beneficial owner stated yet.\n\nThat was a mouthful. What does that mean? Let's break it down into layman terms.\n\nA **living trust** is somewhat like a will, where you legally entrust your residential property and assets to your family members or people you know. Once you entrust your house to a living trust, such as a will, your trust owns your property.\n\nIn the past, you didn't have to pay ABSD for your property if the house doesn't have any beneficiary specified in the living trust\/will.\n\nNow, the government wants a hefty 65% ABSD paid for all properties transferred to living trusts even if no one is stated as the beneficiary. The rate follows the same as rate entities are charged for buying any residential property.\n\nSo, if you're drafting a will because you've got a HDB, condo, and plan to split them amongst your spouse and children, you might want to take note of this ABSD.\n***\n**ALSO READ**: [Estate Planning Checklist—7 Important Things to Settle Before You Die](https:\/\/blog.moneysmart.sg\/budgeting\/estate-planning-checklist\/)\n***\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## ABSD remission for married couples\nThere are some cases where you don't need to pay ABSD even as a foreigner or PR.\n\nIf, as a foreigner or PR, you are **married to Singaporean Citizen** and you don't own any residential property currently, you don't have to pay ABSD.\n\nYou can also get your ABSD refunded if you are switching homes as a married couple. The first residential property that you paid ABSD for must be sold within 6 months after the purchase date of the second property, if completed, or after the issue date of the Temporary Occupancy Permit or Certificate of Statutory Completion (whichever is earlier). See full [terms and conditions of ABSD remission on IRAS website](https:\/\/www.iras.gov.sg\/irashome\/Other-Taxes\/Stamp-Duty-for-Property\/Claiming-Refunds-Remissions-Reliefs\/Remissions\/Remission-of-ABSD-for-A-Married-Couple\/).\n\nAnd by the way, if you're a young Singaporean couple reading this, you'll be pleased to know there are several ways in which [HDB can help you buy your first home](https:\/\/blog.moneysmart.sg\/property\/hdb-housing-schemes-young-couples\/).\n\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## Property cooling measures in Singapore—what are they for?\nWhen the ABSD was first introduced in December 2011, it was mainly to discourage foreigners and entities (essentially any buyer who is not an individual) from purchasing residential property in Singapore, and discourage the purchase of three or more residential properties.\n\nWhen the ABSD was introduced, a foreigner who wanted to buy a \\$2 million property would have had to pay \\$200,000 (10%) in additional stamp duty.\n\nOne of the immediate benefits of implementing the ABSD was seeing a sharp drop in property speculation.\n\nBuyers from overseas who may have previously been interested in investing in Singapore property were put off by the high ABSD. The thought of paying an extra \\$200,000 for a \\$2 million property was enough to make even the richest property investors think twice.\n\nHowever, the ABSD was further increased thrice from then till 2021—in January 2013, July 2018, and 16 December 2021.\n\nCoupled with the Total Debt Servicing Ratio and Seller’s Stamp Duty, these measures were meant to decrease the volume of property transactions.\n\nWhile the measures did cool the property market for a few years around 2018 to 2020, the pandemic drove another heatwave in the property market.\n\n|   |   |   |   |   |   |\n|---|---|---|---|---|---|\n| **ABSD rates for first property** | **8 Dec 2011 – 11 Jan 2013** | **12 Jan 2013 to 5 Jul 2018** | **6 Jul 2018 – 15 Dec 2021** | **16 Dec 2021 – 26 Apr 2023** | **On or after 27 Apr 2023** |\n| ABSD for Singaporean Citizen | 0% | 0% | 0% | 0% | 0% |\n| ABSD for PRs | 0% | 5% | 5% | 5% | 5% |\n| ABSD for foreigners | 10% | 15% | 20% | 30% | 60% |\n\nOn 26 Apr 2023, we received the news of the latest ABSD increase. This one *doubled* the ABSD for foreigners to a whopping 60%! That increases the total cost of a foreigner's \\$2 million property to \\$3.2 million. \\*faints\\*\n\nUnderstandably, this heavily impacted foreign buyers—fast. According to data from the Urban Redevelopment Authority (URA), non-landed private property purchases by foreigners [fell 59.2% quarter-on-quarter](https:\/\/sg.finance.yahoo.com\/news\/property-cooling-measures-2023-singaporean-230625571.html) in Q2 2023.\n\nHowever, property experts predicted that the [ABSD rates announced on 27 Apr 2023](https:\/\/www.channelnewsasia.com\/singapore\/property-condominium-absd-investment-prices-cooling-measures-analysts-3447776) would do little to impact the overall market. True enough, the number of private homeowners in Singapore who intended to buy another properly while retaining their current property [didn't change much](https:\/\/sg.finance.yahoo.com\/news\/property-cooling-measures-2023-singaporean-230625571.html)—25% in H2 2023 versus 26% in H1 2023. And among property investors, demand actually rose from 36% to 47% in the same period.\n***\n**ALSO READ**: [Guide For Expats Buying Homes In Singapore](https:\/\/www.moneysmart.sg\/home-loan\/expats-home-buying-singapore-ms)\n***\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n## ABSD calculator\nHate math? You can calculate your BSD and ABSD liabilities using this nifty [stamp duty calculator right](https:\/\/www.moneysmart.sg\/home-loan\/stamp-duty-calculator) here on MoneySmart. Once you're ready to commit to buying a property, you can also contact our [mortgage specialists](https:\/\/www.moneysmart.sg\/home-loan) who will give you unbiased advice on the latest home loans rates in Singapore.\n\n[Back to top](https:\/\/blog.moneysmart.sg\/property\/absd-singapore-bsd-stamp-duty-calculator\/#top)\n\n**Found this article useful? Share it with your family and friends\\!**","meta_canonical":null}

3. Robots.txt Check

Query:

Response:

4. Spam/Ban Check

Query:

Response:

5. Seen Status Check

ℹ️ Skipped - page is already crawled

📄

INDEXABLE

✅

CRAWLED

7 days ago

🤖

ROBOTS ALLOWED

Page Info Filters

Filter	Status	Condition	Details
HTTP status	PASS	`download_http_code = 200`	HTTP 200
Age cutoff	PASS	`download_stamp > now() - 6 MONTH`	0.3 months ago
History drop	PASS	`isNull(history_drop_reason)`	No drop reason
Spam/ban	PASS	`fh_dont_index != 1 AND ml_spam_score = 0`	ml_spam_score=0
Canonical	PASS	`meta_canonical IS NULL OR = '' OR = src_unparsed`	Not set

Page Details

Property	Value
URL	https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/
Last Crawled	2026-04-13 15:56:47 (7 days ago)
First Indexed	2019-06-27 05:08:55 (6 years ago)
HTTP Status Code	200
Meta Title	Additional Buyer's Stamp Duty (ABSD): What is ABSD in Singapore?
Meta Description	Additional Buyer's Samp Duty is a type of property tax that you pay for houses and any other commercial properties you own in Singapore.
Meta Canonical	null
Boilerpipe Text	The Inland Revenue Authority of Singapore (IRAS) isn’t letting property buyers off easy. Just a year after clawing back $60 million from those who used the 99-1 loophole to dodge Additional Buyer’s Stamp Duty (ABSD), the High Court has now ruled that “decoupling” a property for the sole purpose of avoiding tax is illegal . In this landmark decision, the court clarified that while couples may legally hold a 99-to-1 ownership split, transferring shares solely to escape ABSD crosses into tax evasion. The IRAS has since tightened scrutiny of arrangements with little commercial substance or hidden ownership interests. So, whether you’re a first-time buyer or an investor eyeing a second home, ABSD remains a real and rising cost of property ownership in Singapore. Let’s break down what ABSD is, who pays it, and how the rates stand today. What is stamp duty in Singapore? According to the Ministry of Finance, stamp duty is a type of tax that you pay for the houses and any other commercial properties you own. You also have to pay stamp duty if you're selling your house, for stocks, and shares as well. The more properties you own—or if you’re not a Singapore citizen—the more stamp duties you’ll pay. Property buyer type Owning 1 property Owning 2 or more properties Singapore Citizen Buyer’s Stamp Duty (BSD) only BSD + Additional Buyer’s Stamp Duty (ABSD) Permanent Resident (PR) BSD + ABSD BSD + ABSD Foreigner BSD + ABSD BSD + ABSD Back to top Buyer’s Stamp Duty (BSD) in Singapore All property buyers have to pay BSD. There is no escape. Think of it as an unavoidable tax on your home. BSD rates are calculated based on the value of the property, as follows: Purchase Price or Market Value of the Property BSD Rates for residential properties BSD Rates for non-residential properties First $180,000 1% 1% Next $180,000 2% 2% Next $640,000 3% 3% Next $50,000 4% 4% Next $1,500,000 5% 5% Remaining Amount 6% 5% Source: IRAS As you can see, the more expensive your property, the higher the overall BSD rate you’ll be forced to pay. So, buyers looking at multi-million dollar properties in Sentosa Cove, take note. Back to top Additional Buyer’s Stamp Duty (ABSD) Singapore In addition to the BSD, there is also the Additional Buyer's Stamp Duty (ABSD). You are liable to pay ABSD on residential property purchases if: You’re a Singapore citizen who’s already a residential property owner and wants to buy a second, third, or fourth house; You’re a PR; You’re a foreigner. Essentially, it is an addition to the Buyer’s Stamp Duty that is imposed on all purchases of a residential property in Singapore. Unlike the Buyer’s Stamp Duty, the Additional Buyer’s Stamp Duty, or ABSD, is a kind of tax on the purchase of a residential property in Singapore that only affects Singapore Permanent Residents and foreigners , or Singapore Citizens who are buying more than 1 property . In other words, it artificially raises the property prices for everyone except Singapore Citizens buying their first residential property. Here’s how much you have to pay, according to the latest ABSD rates announced in Apr 2023: Additional Buyer's Stamp Duty ABSD rate Singapore citizen buying your 1st residential property 0% Singapore citizen buying a 2nd residential property 20% Singapore citizen buying a 3rd and subsequent residential property 30% PR buying a 1st residential property 5% PR buying a 2nd and subsequent residential property 30% PR buying a 3rd and subsequent residential property 35% Foreigner buying any residential property 60% Transfer residential property into a living trust / Entities buying any residential property 65% Source: IRAS As you can see, the ABSD rates make the BSD ones look like peanuts. Especially the rates for foreigners—60%?! What even is that! By the way, the answer is yes—HDB property counts as a first property in the computation of ABSD. If you’re thinking of upgrading your home, you can lower or eliminate your ABSD liabilities by timing the sale of your home to coincide with your purchase of a new one. ALSO READ : What Is The Additional Buyer’s Stamp Duty (ABSD) 99-1 Loophole in Singapore and Is It Illegal? Back to top ABSD for all properties transferred into a living trust (May 2022 update) On 8 May 2022, the government announced that when residential properties are transferred into any living trust, 35% ABSD will be payable even if there is no beneficial owner stated yet. That was a mouthful. What does that mean? Let's break it down into layman terms. A living trust is somewhat like a will, where you legally entrust your residential property and assets to your family members or people you know. Once you entrust your house to a living trust, such as a will, your trust owns your property. In the past, you didn't have to pay ABSD for your property if the house doesn't have any beneficiary specified in the living trust/will. Now, the government wants a hefty 65% ABSD paid for all properties transferred to living trusts even if no one is stated as the beneficiary. The rate follows the same as rate entities are charged for buying any residential property. So, if you're drafting a will because you've got a HDB, condo, and plan to split them amongst your spouse and children, you might want to take note of this ABSD. ALSO READ : Estate Planning Checklist—7 Important Things to Settle Before You Die Back to top ABSD remission for married couples There are some cases where you don't need to pay ABSD even as a foreigner or PR. If, as a foreigner or PR, you are married to Singaporean Citizen and you don't own any residential property currently, you don't have to pay ABSD. You can also get your ABSD refunded if you are switching homes as a married couple. The first residential property that you paid ABSD for must be sold within 6 months after the purchase date of the second property, if completed, or after the issue date of the Temporary Occupancy Permit or Certificate of Statutory Completion (whichever is earlier). See full terms and conditions of ABSD remission on IRAS website . And by the way, if you're a young Singaporean couple reading this, you'll be pleased to know there are several ways in which HDB can help you buy your first home . Back to top Property cooling measures in Singapore—what are they for? When the ABSD was first introduced in December 2011, it was mainly to discourage foreigners and entities (essentially any buyer who is not an individual) from purchasing residential property in Singapore, and discourage the purchase of three or more residential properties. When the ABSD was introduced, a foreigner who wanted to buy a $2 million property would have had to pay $200,000 (10%) in additional stamp duty. One of the immediate benefits of implementing the ABSD was seeing a sharp drop in property speculation. Buyers from overseas who may have previously been interested in investing in Singapore property were put off by the high ABSD. The thought of paying an extra $200,000 for a $2 million property was enough to make even the richest property investors think twice. However, the ABSD was further increased thrice from then till 2021—in January 2013, July 2018, and 16 December 2021. Coupled with the Total Debt Servicing Ratio and Seller’s Stamp Duty, these measures were meant to decrease the volume of property transactions. While the measures did cool the property market for a few years around 2018 to 2020, the pandemic drove another heatwave in the property market. ABSD rates for first property 8 Dec 2011 – 11 Jan 2013 12 Jan 2013 to 5 Jul 2018 6 Jul 2018 – 15 Dec 2021 16 Dec 2021 – 26 Apr 2023 On or after 27 Apr 2023 ABSD for Singaporean Citizen 0% 0% 0% 0% 0% ABSD for PRs 0% 5% 5% 5% 5% ABSD for foreigners 10% 15% 20% 30% 60% On 26 Apr 2023, we received the news of the latest ABSD increase. This one doubled the ABSD for foreigners to a whopping 60%! That increases the total cost of a foreigner's $2 million property to $3.2 million. faints Understandably, this heavily impacted foreign buyers—fast. According to data from the Urban Redevelopment Authority (URA), non-landed private property purchases by foreigners fell 59.2% quarter-on-quarter in Q2 2023. However, property experts predicted that the ABSD rates announced on 27 Apr 2023 would do little to impact the overall market. True enough, the number of private homeowners in Singapore who intended to buy another properly while retaining their current property didn't change much —25% in H2 2023 versus 26% in H1 2023. And among property investors, demand actually rose from 36% to 47% in the same period. ALSO READ : Guide For Expats Buying Homes In Singapore Back to top ABSD calculator Hate math? You can calculate your BSD and ABSD liabilities using this nifty stamp duty calculator right here on MoneySmart. Once you're ready to commit to buying a property, you can also contact our mortgage specialists who will give you unbiased advice on the latest home loans rates in Singapore. Back to top Found this article useful? Share it with your family and friends!
Markdown	[![MoneySmart Logo](https://assets.cdn-moneysmart.com/assets/cargo/svg/w5vwxizv54d1kcnlfsds.svg)](https://www.moneysmart.sg/) - [Cards](https://www.moneysmart.sg/credit-cards) #### Compare Credit Cards [All Credit Cards](https://www.moneysmart.sg/credit-cards) [Air Miles Credit Cards](https://www.moneysmart.sg/credit-cards/air-miles) [Cash Back Credit Cards](https://www.moneysmart.sg/credit-cards/cash-back) [No Annual Fee Credit Cards](https://www.moneysmart.sg/credit-cards/no-annual-fee) [Overseas Spending Credit Cards](https://www.moneysmart.sg/credit-cards/overseas-spending) [Promo Credit Cards](https://www.moneysmart.sg/credit-cards/promo) [Petrol Credit Cards](https://www.moneysmart.sg/credit-cards/petrol) [Rewards Credit Cards](https://www.moneysmart.sg/credit-cards/rewards) [Travel Credit Cards](https://www.moneysmart.sg/credit-cards/travel) [0% Installment Credit Cards](https://www.moneysmart.sg/credit-cards/0-instalment) #### Popular Credit Card Guides [Complete Guide to Credit Cards](https://www.moneysmart.sg/credit-cards/credit-card-bank-application-basics-ms) [Singapore Credit Cards Reviews](https://blog.moneysmart.sg/credit-cards/credit-card-reviews-list/) [Best Credit Card Promotions in Singapore](https://blog.moneysmart.sg/credit-cards/best-credit-card-promotions-singapore/) [Best Cards For Travel & Overseas Spending](https://www.moneysmart.sg/credit-cards/best-credit-cards-for-travel-ms) [Best Airport Lounge Credit Cards](https://www.moneysmart.sg/credit-cards/airport-lounge-credit-cards-ms) [Best Air Miles Credit Cards](https://blog.moneysmart.sg/credit-cards/best-air-miles-credit-cards-singapore/) [Best Credit Cards for Foreigners in Singapore](https://www.moneysmart.sg/credit-cards/best-credit-card-foreigners-expats-ms) [Start learning about Credit Cards](https://www.moneysmart.sg/credit-cards/knowledge-hub-ms) #### MoneySmart Exclusive Promotions [HSBC \\| S\$430 Cash or SmartPoints](https://www.moneysmart.sg/credit-cards/hsbc) [Citi \\| S\$400 Cash or SmartPoints](https://www.moneysmart.sg/credit-cards/citibank/promo) [SCB \\| S\$350 Cash or SmartPoints](https://www.moneysmart.sg/credit-cards/standard-chartered/promo) [UOB \\| Apple AirPods Pro 3](https://www.moneysmart.sg/credit-cards/uob/promo) [OCBC \\| S\$200 Cash or SmartPoints](https://www.moneysmart.sg/credit-cards/ocbc/promo) [AMEX \\| S\$160 eCapitaVoucher](https://www.moneysmart.sg/credit-cards/american-express/promo) [Claim MoneySmart Rewards](https://www.moneysmart.sg/dashboard/claims) #### Best Credit Cards by Bank [American Express Credit Cards](https://www.moneysmart.sg/credit-cards/american-express) [Airwallex Debit Card](https://www.moneysmart.sg/credit-cards/airwallex) [CIMB Credit Cards](https://www.moneysmart.sg/credit-cards/cimb) [Citibank Credit Cards](https://www.moneysmart.sg/credit-cards/citibank) [DBS Credit Cards](https://www.moneysmart.sg/credit-cards/dbs) [HSBC Credit Cards](https://www.moneysmart.sg/credit-cards/hsbc) [Maybank Credit Cards](https://www.moneysmart.sg/credit-cards/maybank) [OCBC Credit Cards](https://www.moneysmart.sg/credit-cards/ocbc) [POSB Credit Cards](https://www.moneysmart.sg/credit-cards/posb) [Trust Bank Credit Cards](https://www.moneysmart.sg/credit-cards/trust-bank) [Standard Chartered Credit Cards](https://www.moneysmart.sg/credit-cards/standard-chartered) [UOB Credit Cards](https://www.moneysmart.sg/credit-cards/uob) [WorldFirst Debit Card](https://www.moneysmart.sg/credit-cards/worldfirst) - [Loans](https://www.moneysmart.sg/loans) #### Compare Loans [Personal Loan](https://www.moneysmart.sg/personal-loan) [Home Loan](https://www.moneysmart.sg/home-loan) [Home Loan Refinancing](https://www.moneysmart.sg/refinancing) [Home Equity Loan](https://www.moneysmart.sg/home-equity-loan) [Debt Consolidation Loan](https://www.moneysmart.sg/debt-consolidation-plan) [Renovation Loan](https://www.moneysmart.sg/personal-loan/renovation-loan) [Education Loan](https://www.moneysmart.sg/personal-loan/education-loan) [Instant Loan](https://www.moneysmart.sg/personal-loan/instant-loans) [Alternate Lender](https://www.moneysmart.sg/personal-loan/alternate-lenders) [Car Loan](https://www.moneysmart.sg/car-loan) #### Popular Loan Guides [Upgrading from an HDB to Condo Guide](https://www.moneysmart.sg/home-loan/hdb-to-condo-upgrade-ms) [Guide For Singles Buying HDB/Condo](https://www.moneysmart.sg/home-loan/housing-guide-for-singles-ms) [Top Licensed Money Lenders in Singapore](https://www.moneysmart.sg/personal-loan/best-moneylenders-singapore-ms) [Understanding Debt Repayment Scheme](https://www.moneysmart.sg/personal-loan/debt-repayment-scheme-ms) [Can I Get a Loan with a Bad Credit Score?](https://www.moneysmart.sg/personal-loan/bad-credit-personal-loan-ms) [CPF Housing Grant Guide](https://blog.moneysmart.sg/property/hdb-cpf-housing-grant-guide/) [BTO Application Guide](https://blog.moneysmart.sg/property/hdb-bto-flat-guide/) [COE Guide: Bidding Process & Loan Options](https://www.moneysmart.sg/personal-loan/coe-singapore-guide-ms) [Personal Loan Knowledge Hub\!](https://www.moneysmart.sg/personal-loan/knowledge-hub-ms) #### Home Loans Tools & Resources [Mortgage Calculator](https://www.moneysmart.sg/home-loan/mortgage-calculator) [TDSR Calculator](https://www.moneysmart.sg/home-loan/tdsr-calculator) [Stamp Duty Calculator](https://www.moneysmart.sg/home-loan/stamp-duty-calculator) [Property Tax Calculator](https://www.moneysmart.sg/home-loan/property-tax-calculator) [Progressive Payment Calculator](https://www.moneysmart.sg/home-loan/progressive-payment-calculator) [MSR Calculator](https://www.moneysmart.sg/home-loan/msr-calculator) [Refinancing Calculator](https://www.moneysmart.sg/refinancing/refinancing-calculator) #### Best Home Loans By Bank [DBS Home Loans](https://www.moneysmart.sg/home-loan/dbs) [Maybank Home Loans](https://www.moneysmart.sg/home-loan/maybank) [OCBC Home Loans](https://www.moneysmart.sg/home-loan/ocbc) [UOB Home Loans](https://www.moneysmart.sg/home-loan/uob) #### Best Personal Loans by Bank [Standard Chartered Personal Loans](https://www.moneysmart.sg/personal-loan/standard-chartered) [CIMB Personal Loans](https://www.moneysmart.sg/personal-loan/cimb) [UOB Personal Loans](https://www.moneysmart.sg/personal-loan/uob) [Trust Bank Personal Loans](https://www.moneysmart.sg/personal-loan/trust-bank) [HSBC Personal Loans](https://www.moneysmart.sg/personal-loan/hsbc) [See All Home Loan Articles](https://blog.moneysmart.sg/category/home-loans/) [See All Personal Loan Articles](https://blog.moneysmart.sg/category/personal-loans/) [See All Renovation Loan Articles](https://blog.moneysmart.sg/category/renovation-loans/) - [Insurance](https://www.moneysmart.sg/insurance) #### Compare Insurance [Travel Insurance](https://www.moneysmart.sg/travel-insurance) [Car Insurance](https://www.moneysmart.sg/car-insurance) [Maid Insurance](https://www.moneysmart.sg/maid-insurance) [Home Insurance](https://www.moneysmart.sg/home-insurance) [Personal Accident Insurance](https://www.moneysmart.sg/personal-accident-insurance) [Health Insurance](https://www.moneysmart.sg/health-insurance) [Life Insurance](https://www.moneysmart.sg/life-insurance) [Term Insurance](https://www.moneysmart.sg/term-life) [Cancer Insurance](https://www.moneysmart.sg/cancer-insurance) [International Health Insurance](https://www.moneysmart.sg/health-insurance/international-health-insurance) [Mortgage Insurance](https://www.moneysmart.sg/term-life/mortgage-insurance) #### Popular Life Insurance Guides [Ultimate Guide on Term Life Insurance](https://www.moneysmart.sg/term-life/term-insurance-guide-ms) [Ultimate Guide On Health Insurance](https://www.moneysmart.sg/health-insurance/guide-ms) [Health Insurance Terms You Should Know](https://www.moneysmart.sg/health-insurance/health-insurance-glossary-ms) [Ultimate Guide On Life Insurance](https://www.moneysmart.sg/life-insurance/life-insurance-guide-ms) [Singapore Health Insurance 101](https://blog.moneysmart.sg/health-insurance/health-insurance-singapore/) [Integrated Shields Plans Guide](https://blog.moneysmart.sg/health-insurance/integrated-shield-comparison/) [Whole Life vs Term Insurance 101](https://blog.moneysmart.sg/life-insurance/life-insurance-singapore/) [See All Health Insurance Articles](https://blog.moneysmart.sg/category/health-insurance/) [See All Life Insurance Articles](https://blog.moneysmart.sg/category/life-insurance/) [See All Mortgage Insurance Articles](https://blog.moneysmart.sg/category/mortgage-insurance/) #### Popular General Insurance Guides [Ultimate Guide To Car Insurance](https://www.moneysmart.sg/car-insurance/car-insurance-guide-ms) [Best Endowment Plans](https://www.moneysmart.sg/car-insurance/best-endowment-plans-ms) [Maid Insurance 101](https://blog.moneysmart.sg/health-insurance/maid-insurance-singapore/) #### Popular Travel Insurance Guides [Best Trip Cancellation Coverage](https://www.moneysmart.sg/travel-insurance/travel-insurance-with-trip-cancellation-coverage-ms) [Best Medical Coverage](https://www.moneysmart.sg/travel-insurance/travel-insurance-with-best-medical-coverage-ms) [Travel Insurance Knowledge Hub](https://www.moneysmart.sg/travel-insurance/knowledge-hub-ms) [See All Travel Insurance Articles](https://blog.moneysmart.sg/category/travel-insurance/) [See All Car Insurance Articles](https://blog.moneysmart.sg/category/car-insurance/) [See All Home Insurance Articles](https://blog.moneysmart.sg/category/home-insurance/) #### Best Travel Insurance by Provider [Allianz Travel Insurance](https://www.moneysmart.sg/travel-insurance/allianz-travel) [DirectAsia Travel Insurance](https://www.moneysmart.sg/travel-insurance/direct-asia) [FWD Travel Insurance](https://www.moneysmart.sg/travel-insurance/fwd) [HL Assurance Travel Insurance](https://www.moneysmart.sg/travel-insurance/hong-leong-group) [Income Travel Insurance](https://www.moneysmart.sg/travel-insurance/income) [MSIG Travel Insurance](https://www.moneysmart.sg/travel-insurance/msig) [Singlife Travel Insurance](https://www.moneysmart.sg/travel-insurance/singlife) [Starr Travel Insurance](https://www.moneysmart.sg/travel-insurance/starr) [Sompo Travel Insurance](https://www.moneysmart.sg/travel-insurance/sompo) [Tiq by Etiqa Travel Insurance](https://www.moneysmart.sg/travel-insurance/tiq) [Zurich Travel Insurance](https://www.moneysmart.sg/travel-insurance/zurich) [Travel Insurance Promo](https://www.moneysmart.sg/travel-insurance/holiday-promo-ms) - [Accounts](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) #### Compare Accounts [Savings Accounts](https://www.moneysmart.sg/savings-account) [Fixed Deposit Accounts](https://www.moneysmart.sg/fixed-deposit) [Money Transfer](https://www.moneysmart.sg/money-transfer) [Multi-Currency Savings Account](https://www.moneysmart.sg/savings-account/multi-currency-savings-account) [Digital Multi-Currency Account](https://www.moneysmart.sg/digital-multi-currency-account) [Broadband Plan](https://www.moneysmart.sg/broadband) #### Popular Bank Account Guides [Best Savings Account Rates 2025](https://blog.moneysmart.sg/savings-accounts/best-savings-accounts-singapore/) [Best Fixed Deposit Rates 2025](https://blog.moneysmart.sg/fixed-deposits/best-fixed-deposit-accounts-singapore/) [Best Priority Banking Accounts](https://blog.moneysmart.sg/priority-banking/priority-banking-benefits/) [Best Savings Accounts with No Minimum Balance](https://blog.moneysmart.sg/savings-accounts/no-minimum-balance/) [OCBC 360 Account Review](https://blog.moneysmart.sg/savings-accounts/ocbc-360-account-review/) [UOB One Account Review](https://blog.moneysmart.sg/savings-accounts/uob-one-account-review/) [Citibank MaxiGain Review](https://blog.moneysmart.sg/savings-accounts/citibank-maxigain/) [See All Savings Account Articles](https://blog.moneysmart.sg/category/savings-accounts/) [See All Priority Banking Articles](https://blog.moneysmart.sg/category/priority-banking/) [See All Fixed Deposit Articles](https://blog.moneysmart.sg/category/fixed-deposits/) #### Popular General Account Guides [Wifi Speed Explained](https://www.moneysmart.sg/broadband/wifi-speed-explained-ms) [Open Electricity Market Guide](https://blog.moneysmart.sg/budgeting/open-electricity-market-singapore/) [Cheapest Electricity Retailers](https://blog.moneysmart.sg/budgeting/sembcorp-keppel-cheapest-electricity-retailers/) [Cheapest Sim Only Plans](https://blog.moneysmart.sg/budgeting/cheapest-sim-only-plans/) [Best Fibre Broadband Plans](https://blog.moneysmart.sg/budgeting/best-fibre-broadband-singapore/) [Your Rainy Day Fund](https://blog.moneysmart.sg/budgeting/emergency-fund/) [Finance For Couples](https://blog.moneysmart.sg/savings-accounts/joint-account-spouse/) [Alternative Cash Stashes](https://blog.moneysmart.sg/invest/singapore-savings-bonds-review/) #### Best Savings Accounts by Bank [CIMB Savings Accounts](https://www.moneysmart.sg/savings-account/cimb) [Citibank Savings Account](https://www.moneysmart.sg/savings-account/citibank) [DBS Savings Account](https://www.moneysmart.sg/savings-account/dbs) [HSBC Savings Account](https://www.moneysmart.sg/savings-account/hsbc) [OCBC Savings Account](https://www.moneysmart.sg/savings-account/ocbc) [POSB Savings Account](https://www.moneysmart.sg/savings-account/posb) [RHB Savings Account](https://www.moneysmart.sg/savings-account/rhb) [Standard Chartered Savings Account](https://www.moneysmart.sg/savings-account/standard-chartered) [UOB Savings Account](https://www.moneysmart.sg/savings-account/uob) - [Investments](https://www.moneysmart.sg/investments) #### Compare Investments [Best Investment Platforms](https://www.moneysmart.sg/investments) [Online Brokers for Trading CFDs](https://www.moneysmart.sg/investments/cfd) [Online Brokers for Trading US Stocks](https://www.moneysmart.sg/investments/us-stocks) [Online Brokers for Trading SG Stocks](https://www.moneysmart.sg/investments/sgx-stocks) [Online Brokers for Forex Trading](https://www.moneysmart.sg/investments/forex) [Online Brokers for Trading ETFs](https://www.moneysmart.sg/investments/exchange-traded-fund) [Online Brokers for Trading REITs](https://www.moneysmart.sg/investments/reits) [Best Robo Advisors](https://www.moneysmart.sg/investments/robo-advisory) #### Popular Investment Guides [Which Investment Brokerage in Singapore is Best?](https://blog.moneysmart.sg/invest/investment-brokerage-singapore-guide/) [Guide to Investing in ETFs](https://blog.moneysmart.sg/invest/index-fund-etf-singapore/) [Guide to Investing in REITs](https://blog.moneysmart.sg/invest/singapore-reits-investing/) [Investing with \$1000 Dollars](https://www.moneysmart.sg/investments/investing-with-1000-dollars-ms) [Investing During a Recession](https://www.moneysmart.sg/investments/investing-during-a-recession-ms) [See All Investment Articles](https://blog.moneysmart.sg/category/invest/) #### Read and Learn [Robo Advisors 101](https://blog.moneysmart.sg/invest/robo-advisors-singapore/) [Investing with CPF Guide](https://blog.moneysmart.sg/invest/cpf-investment-scheme-cpfis/) [Singapore Savings Bond 101](https://blog.moneysmart.sg/invest/singapore-savings-bonds-review/) [Investing vs Trading](https://www.moneysmart.sg/investments/investing-vs-trading-ms) [How to Buy Stocks in SG](https://blog.moneysmart.sg/invest/how-to-buy-stocks-singapore/) #### Best Brokerage Accounts by Provider [CMC](https://www.moneysmart.sg/investments/cmc) [FOREX.com](https://www.moneysmart.sg/investments/forex-com) [IG](https://www.moneysmart.sg/investments/ig) [Interactive Brokers](https://www.moneysmart.sg/investments/interactive-brokers) [Longbridge Securities](https://www.moneysmart.sg/investments/longbridge) [moomoo](https://www.moneysmart.sg/investments/moomoo) [OANDA](https://www.moneysmart.sg/investments/oanda-singapore) [Plus 500](https://www.moneysmart.sg/investments/plus500) [SAXO](https://www.moneysmart.sg/investments/saxo) [Syfe](https://www.moneysmart.sg/investments/syfe) [Tiger Brokers](https://www.moneysmart.sg/investments/tiger-brokers) [uSMART](https://www.moneysmart.sg/investments/usmart) [Webull](https://www.moneysmart.sg/investments/webull) - [Blog](https://blog.moneysmart.sg/) #### Browse All [Blog Homepage](https://blog.moneysmart.sg/) [See All Latest Articles](https://blog.moneysmart.sg/latest/) [MoneySmart study: Over half of Singaporeans now turn to social media for financial advice](https://www.moneysmart.sg/investments/social-medias-influence-on-financial-decisions-ms) [Press Resources](https://www.moneysmart.sg/press) [What's Trending](https://blog.moneysmart.sg/category/trends/) #### Personal Finance [Budgeting](https://blog.moneysmart.sg/category/budgeting/) [Business](https://blog.moneysmart.sg/category/business/) [Career](https://blog.moneysmart.sg/category/career/) [Education](https://blog.moneysmart.sg/category/education/) [Healthcare](https://blog.moneysmart.sg/category/healthcare/) [Property](https://blog.moneysmart.sg/category/property/) [Opinion](https://blog.moneysmart.sg/category/opinion/) #### Lifestyle [Dining](https://blog.moneysmart.sg/category/dining/) [Entertainment](https://blog.moneysmart.sg/category/entertainment/) [Fitness & Beauty](https://blog.moneysmart.sg/category/fitness-beauty/) [Shopping](https://blog.moneysmart.sg/category/shopping/) [Transportation](https://blog.moneysmart.sg/category/transportation/) [Travel](https://blog.moneysmart.sg/category/travel/) [Wedding](https://blog.moneysmart.sg/category/wedding/) [Family](https://blog.moneysmart.sg/category/family/) #### Money [Credit Cards](https://blog.moneysmart.sg/category/credit-cards/) [Personal Loans](https://blog.moneysmart.sg/category/personal-loans/) [Home Loans](https://blog.moneysmart.sg/category/home-loans/) [Renovation Loans](https://blog.moneysmart.sg/category/renovation-loans/) [Car Loans](https://blog.moneysmart.sg/category/car-loans/) [Invest](https://blog.moneysmart.sg/category/invest/) [Fixed Deposit](https://blog.moneysmart.sg/category/fixed-deposits/) [Priority Banking](https://blog.moneysmart.sg/category/priority-banking/) [Savings Accounts](https://blog.moneysmart.sg/category/savings-accounts/) #### Insurance [Car Insurance](https://blog.moneysmart.sg/category/car-insurance/) [Travel Insurance](https://blog.moneysmart.sg/category/travel-insurance/) [Health Insurance](https://blog.moneysmart.sg/category/health-insurance/) [Home Insurance](https://blog.moneysmart.sg/category/home-insurance/) [Life Insurance](https://blog.moneysmart.sg/category/life-insurance/) [Mortgage Insurance](https://blog.moneysmart.sg/category/mortgage-insurance/) [Personal Accident Insurance](https://blog.moneysmart.sg/category/personal-accident-insurance/) #### Announcements [See All Lucky Draw Winners](https://blog.moneysmart.sg/category/announcements/) - [Rewards](https://www.moneysmart.sg/store) #### Rewards [Rewards Store](https://www.moneysmart.sg/store) [What are SmartPoints?](https://blog.moneysmart.sg/announcements/what-are-smartpoints-and-how-to-use-them/) [Claim Rewards](https://www.moneysmart.sg/dashboard/claims) [Claim Status](https://www.moneysmart.sg/dashboard/claims/history) - [Login](https://www.moneysmart.sg/identity/signin?callback_url=https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) [![MoneySmart Logo](https://assets.cdn-moneysmart.com/assets/cargo/svg/w5vwxizv54d1kcnlfsds.svg)](https://www.moneysmart.sg/) - [Login](https://www.moneysmart.sg/identity/signin?callback_url=https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Cards](https://www.moneysmart.sg/credit-cards) - [Compare Credit Cards](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Popular Credit Card Guides](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [MoneySmart Exclusive Promotions](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Best Credit Cards by Bank](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Loans](https://www.moneysmart.sg/loans) - [Compare Loans](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Popular Loan Guides](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Home Loans Tools & Resources](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Best Personal Loans by Bank](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Insurance](https://www.moneysmart.sg/insurance) - [Compare Insurance](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Popular Life Insurance Guides](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Popular General Insurance Guides](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Best Travel Insurance by Provider](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Accounts](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Compare Accounts](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Popular Bank Account Guides](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Popular General Account Guides](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Best Savings Accounts by Bank](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Investments](https://www.moneysmart.sg/investments) - [Compare Investments](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Popular Investment Guides](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Read and Learn](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Best Brokerage Accounts by Provider](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Blog](https://blog.moneysmart.sg/) - [Browse All](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Lifestyle](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Money](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Insurance](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - [Rewards](https://www.moneysmart.sg/store) - [Rewards](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/) - Follow Us [![https://blog-cdn.moneysmart.sg/wp-content/uploads/2026/03/BlogBanner-desktop-1000x430%402x-8.png](https://blog-cdn.moneysmart.sg/wp-content/uploads/2026/03/BlogBanner-desktop-1000x430%402x-8.png)](https://www.moneysmart.sg/credit-cards/gold-rush-madness-ms?utm_source=blog&utm_medium=float-widget&utm_campaign=credit_cards_gold_rush)[Learn More](https://www.moneysmart.sg/credit-cards/gold-rush-madness-ms?utm_source=blog&utm_medium=float-widget&utm_campaign=credit_cards_gold_rush) [Property](https://blog.moneysmart.sg/category/property/) # Additional Buyer’s Stamp Duty (ABSD): What is ABSD in Singapore? What are the Rates? (2025) ![](https://blog-cdn.moneysmart.sg/wp-content/uploads/2023/08/small-M.png) by on 21 October 2025 ![absd-singapore](https://blog-cdn.moneysmart.sg/wp-content/uploads/2022/05/ezgif.com-optimize-3.gif) Image: Giphy / CBC The Inland Revenue Authority of Singapore (IRAS) isn’t letting property buyers off easy. Just a year after [clawing back \$60 million](https://www.channelnewsasia.com/singapore/99-1-property-tax-avoidance-absd-audit-iras-agents-lawyers-4319086) from those who used the [99-1 loophole](https://blog.moneysmart.sg/property/absd-tax-loophole/) to dodge Additional Buyer’s Stamp Duty (ABSD), the [High Court has now ruled](https://www.straitstimes.com/business/invest/property-decoupling-is-illegal-if-done-solely-to-avoid-taxes-high-court) that “decoupling” a property for the sole purpose of avoiding tax is illegal . In this landmark decision, the court clarified that while couples may legally hold a 99-to-1 ownership split, transferring shares solely to escape ABSD crosses into tax evasion. The IRAS has since tightened scrutiny of arrangements with little commercial substance or hidden ownership interests. So, whether you’re a first-time buyer or an investor eyeing a second home, ABSD remains a real and rising cost of property ownership in Singapore. Let’s break down what ABSD is, who pays it, and how the rates stand today. ### Additional Buyer's Stamp Duty (ABSD) in Singapore—A Complete Guide (2025) 1. [What is stamp duty in Singapore?](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#what-is-stamp-duty-in-singapore) 2. [Buyer’s Stamp Duty (BSD) in Singapore](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#buyers-stamp-duty-bsd-in-singapore) 3. [Additional Buyer’s Stamp Duty (ABSD) Singapore](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#additional-buyers-stamp-duty-absd-singapore) 4. [ABSD for all properties transferred into a living trust (May 2022 update)](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#absd-for-all-properties-transferred-into-a-living-trust-may-2022-update) 5. [ABSD remission for married couples](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#absd-remission-for-married-couples) 6. [Property cooling measures in Singapore—what are they for?](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#property-cooling-measures-in-singaporewhat-are-they-for) 7. [ABSD calculator](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#absd-calculator) ## What is stamp duty in Singapore? According to the Ministry of Finance, stamp duty is a type of tax that you pay for the houses and any other commercial properties you own. You also have to pay stamp duty if you're selling your house, for stocks, and shares as well. The more properties you own—or if you’re not a Singapore citizen—the more stamp duties you’ll pay. \| Property buyer type \| Owning 1 property \| Owning 2 or more properties \| \|---\|---\|---\| \| Singapore Citizen \| Buyer’s Stamp Duty (BSD) only \| BSD + Additional Buyer’s Stamp Duty (ABSD) \| \| Permanent Resident (PR) \| BSD + ABSD \| BSD + ABSD \| \| Foreigner \| BSD + ABSD \| BSD + ABSD \| [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## Buyer’s Stamp Duty (BSD) in Singapore All property buyers have to pay BSD. There is no escape. Think of it as an unavoidable tax on your home. BSD rates are calculated based on the value of the property, as follows: \| \| \| \| \|---\|---\|---\| \| Purchase Price or Market Value of the Property \| BSD Rates for residential properties \| BSD Rates for non-residential properties \| \| First \$180,000 \| 1% \| 1% \| \| Next \$180,000 \| 2% \| 2% \| \| Next \$640,000 \| 3% \| 3% \| \| Next \$50,000 \| 4% \| 4% \| \| Next \$1,500,000 \| 5% \| 5% \| \| Remaining Amount \| 6% \| 5% \| Source: [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/buyer's-stamp-duty-$bsd$) As you can see, the more expensive your property, the higher the overall BSD rate you’ll be forced to pay. So, buyers looking at multi-million dollar properties in Sentosa Cove, take note. [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## Additional Buyer’s Stamp Duty (ABSD) Singapore In addition to the BSD, there is also the Additional Buyer's Stamp Duty (ABSD). You are liable to pay ABSD on residential property purchases if: - You’re a Singapore citizen who’s already a residential property owner and wants to buy a second, third, or fourth house; - You’re a PR; - You’re a foreigner. Essentially, it is an addition to the Buyer’s Stamp Duty that is imposed on all purchases of a residential property in Singapore. Unlike the Buyer’s Stamp Duty, the Additional Buyer’s Stamp Duty, or ABSD, is a kind of tax on the purchase of a residential property in Singapore that only affects Singapore Permanent Residents and foreigners, or Singapore Citizens who are buying more than 1 property. In other words, it artificially raises the property prices for everyone except Singapore Citizens buying their first residential property. Here’s how much you have to pay, according to the latest ABSD rates announced in Apr 2023: \| \| \| \|---\|---\| \| Additional Buyer's Stamp Duty \| ABSD rate \| \| Singapore citizen buying your 1st residential property \| 0% \| \| Singapore citizen buying a 2nd residential property \| 20% \| \| Singapore citizen buying a 3rd and subsequent residential property \| 30% \| \| PR buying a 1st residential property \| 5% \| \| PR buying a 2nd and subsequent residential property \| 30% \| \| PR buying a 3rd and subsequent residential property \| 35% \| \| Foreigner buying any residential property \| 60% \| \| Transfer residential property into a living trust / Entities buying any residential property \| 65% \| Source: [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/additional-buyer's-stamp-duty-$absd$) As you can see, the ABSD rates make the BSD ones look like peanuts. Especially the rates for foreigners—60%?! What even is that\! By the way, the answer is yes—HDB property counts as a first property in the computation of ABSD. If you’re thinking of upgrading your home, you can lower or eliminate your ABSD liabilities by timing the sale of your home to coincide with your purchase of a new one. * ALSO READ: [What Is The Additional Buyer’s Stamp Duty (ABSD) 99-1 Loophole in Singapore and Is It Illegal?](https://blog.moneysmart.sg/property/absd-tax-loophole/) * [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## ABSD for all properties transferred into a living trust (May 2022 update) On 8 May 2022, the government announced that when residential properties are transferred into any living trust, 35% ABSD will be payable even if there is no beneficial owner stated yet. That was a mouthful. What does that mean? Let's break it down into layman terms. A living trust is somewhat like a will, where you legally entrust your residential property and assets to your family members or people you know. Once you entrust your house to a living trust, such as a will, your trust owns your property. In the past, you didn't have to pay ABSD for your property if the house doesn't have any beneficiary specified in the living trust/will. Now, the government wants a hefty 65% ABSD paid for all properties transferred to living trusts even if no one is stated as the beneficiary. The rate follows the same as rate entities are charged for buying any residential property. So, if you're drafting a will because you've got a HDB, condo, and plan to split them amongst your spouse and children, you might want to take note of this ABSD. * ALSO READ: [Estate Planning Checklist—7 Important Things to Settle Before You Die](https://blog.moneysmart.sg/budgeting/estate-planning-checklist/) * [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## ABSD remission for married couples There are some cases where you don't need to pay ABSD even as a foreigner or PR. If, as a foreigner or PR, you are married to Singaporean Citizen and you don't own any residential property currently, you don't have to pay ABSD. You can also get your ABSD refunded if you are switching homes as a married couple. The first residential property that you paid ABSD for must be sold within 6 months after the purchase date of the second property, if completed, or after the issue date of the Temporary Occupancy Permit or Certificate of Statutory Completion (whichever is earlier). See full [terms and conditions of ABSD remission on IRAS website](https://www.iras.gov.sg/irashome/Other-Taxes/Stamp-Duty-for-Property/Claiming-Refunds-Remissions-Reliefs/Remissions/Remission-of-ABSD-for-A-Married-Couple/). And by the way, if you're a young Singaporean couple reading this, you'll be pleased to know there are several ways in which [HDB can help you buy your first home](https://blog.moneysmart.sg/property/hdb-housing-schemes-young-couples/). [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## Property cooling measures in Singapore—what are they for? When the ABSD was first introduced in December 2011, it was mainly to discourage foreigners and entities (essentially any buyer who is not an individual) from purchasing residential property in Singapore, and discourage the purchase of three or more residential properties. When the ABSD was introduced, a foreigner who wanted to buy a \$2 million property would have had to pay \$200,000 (10%) in additional stamp duty. One of the immediate benefits of implementing the ABSD was seeing a sharp drop in property speculation. Buyers from overseas who may have previously been interested in investing in Singapore property were put off by the high ABSD. The thought of paying an extra \$200,000 for a \$2 million property was enough to make even the richest property investors think twice. However, the ABSD was further increased thrice from then till 2021—in January 2013, July 2018, and 16 December 2021. Coupled with the Total Debt Servicing Ratio and Seller’s Stamp Duty, these measures were meant to decrease the volume of property transactions. While the measures did cool the property market for a few years around 2018 to 2020, the pandemic drove another heatwave in the property market. \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\| \| ABSD rates for first property \| 8 Dec 2011 – 11 Jan 2013 \| 12 Jan 2013 to 5 Jul 2018 \| 6 Jul 2018 – 15 Dec 2021 \| 16 Dec 2021 – 26 Apr 2023 \| On or after 27 Apr 2023 \| \| ABSD for Singaporean Citizen \| 0% \| 0% \| 0% \| 0% \| 0% \| \| ABSD for PRs \| 0% \| 5% \| 5% \| 5% \| 5% \| \| ABSD for foreigners \| 10% \| 15% \| 20% \| 30% \| 60% \| On 26 Apr 2023, we received the news of the latest ABSD increase. This one doubled the ABSD for foreigners to a whopping 60%! That increases the total cost of a foreigner's \$2 million property to \$3.2 million. \faints\ Understandably, this heavily impacted foreign buyers—fast. According to data from the Urban Redevelopment Authority (URA), non-landed private property purchases by foreigners [fell 59.2% quarter-on-quarter](https://sg.finance.yahoo.com/news/property-cooling-measures-2023-singaporean-230625571.html) in Q2 2023. However, property experts predicted that the [ABSD rates announced on 27 Apr 2023](https://www.channelnewsasia.com/singapore/property-condominium-absd-investment-prices-cooling-measures-analysts-3447776) would do little to impact the overall market. True enough, the number of private homeowners in Singapore who intended to buy another properly while retaining their current property [didn't change much](https://sg.finance.yahoo.com/news/property-cooling-measures-2023-singaporean-230625571.html)—25% in H2 2023 versus 26% in H1 2023. And among property investors, demand actually rose from 36% to 47% in the same period. * ALSO READ: [Guide For Expats Buying Homes In Singapore](https://www.moneysmart.sg/home-loan/expats-home-buying-singapore-ms) * [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## ABSD calculator Hate math? You can calculate your BSD and ABSD liabilities using this nifty [stamp duty calculator right](https://www.moneysmart.sg/home-loan/stamp-duty-calculator) here on MoneySmart. Once you're ready to commit to buying a property, you can also contact our [mortgage specialists](https://www.moneysmart.sg/home-loan) who will give you unbiased advice on the latest home loans rates in Singapore. [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) Found this article useful? Share it with your family and friends\! *** ![MoneySmart](https://blog-cdn.moneysmart.sg/wp-content/uploads/2023/08/small-M.png) ## About MoneySmart MoneySmart Group is a personal finance platform helping millions across Southeast Asia make smarter moves with their money. Between fine print, endless options, and financial jargon, managing money can feel like a full-time job. MoneySmart cuts through the noise and make complex decisions—from picking the perfect credit card to finding the right insurance—simple, clear, and (dare we say it) even a little enjoyable. Across the region, our trusted platforms, MoneySmart.sg in Singapore and MoneySmart.hk in Hong Kong guide every earning, spending, saving, and investing decision. ## Related Articles [What Is The Additional Buyer’s Stamp Duty (ABSD) “99-1 Loophole” in Singapore and Is It Illegal? (2024)](https://blog.moneysmart.sg/property/absd-tax-loophole/) [What is Decoupling and How Can It Help You in Buying a Second Property?](https://blog.moneysmart.sg/property/decoupling-second-property/) [Buying an HDB BTO Flat in Singapore: A Step-By-Step Guide (2026)](https://blog.moneysmart.sg/property/hdb-bto-flat-guide/) Tags: [Condo ,](https://blog.moneysmart.sg/tag/condo/) [Executive Condominium ,](https://blog.moneysmart.sg/tag/executive-condominium/) [HDB ,](https://blog.moneysmart.sg/tag/hdb/) [HDB BTO ,](https://blog.moneysmart.sg/tag/hdb-bto/) [Property ,](https://blog.moneysmart.sg/tag/property/) [Tax](https://blog.moneysmart.sg/tag/tax/) Popular Articles [01Best Fixed Deposit Rates in Singapore (Apr 2026)—Minimum Deposits From \$500, Rates Up To 1.55%](https://blog.moneysmart.sg/fixed-deposits/best-fixed-deposit-accounts-singapore/) [02Taking the Train from SG to JB? The Ultimate Guide to KTM Ticket Prices, Train Schedule, and More (2026)](https://blog.moneysmart.sg/travel/ktm-train-to-jb-guide/) [0311 Best Halal Buffets in Singapore (Mar 2026)—Starting From \$32++](https://blog.moneysmart.sg/dining/halal-buffet-singapore/) [04Cheapest SIM-Only Plans in Singapore (Feb 2026)—Circles Life, MyRepublic, Zero1, SIMBA, Maxx & More](https://blog.moneysmart.sg/budgeting/cheapest-sim-only-plans/) [05HDB Downpayment Guide: How Much Do You Need for BTO, Resale & EC?](https://blog.moneysmart.sg/home-loans/hdb-downpayment-guide/) ## Related Articles [![what counts as income hdb singapore](https://blog-cdn.moneysmart.sg/wp-content/uploads/2026/04/what-counts-as-income-hdb-singapore-300x190.png)Property What Counts as Income When You’re Buying a Flat in Singapore?](https://blog.moneysmart.sg/property/what-counts-as-income-hdb-singapore/) [![hdb renovation and key collection guide](https://blog-cdn.moneysmart.sg/wp-content/uploads/2018/09/hdb-renovation-and-key-collection-guide-300x169.gif)Property HDB Renovation & Key Collection Guide: 10 Things To Bring When Visiting Your New Flat](https://blog.moneysmart.sg/property/hdb-renovation-guide-key-collection/) [![feb 2026 bto review](https://blog-cdn.moneysmart.sg/wp-content/uploads/2026/01/feb-2026-bto-review-300x190.png)Property HDB BTO Feb 2026 Review: Expected Application Rates, Prices, Resale Values, Amenities, and More](https://blog.moneysmart.sg/property/hdb-bto-feb-2026-review/) [![How to Select a BTO Unit](https://blog-cdn.moneysmart.sg/wp-content/uploads/2026/01/How-to-Select-a-BTO-Unit-300x190.png)Property How to Select a BTO Unit: 5 Factors to Consider](https://blog.moneysmart.sg/property/bto-unit-selection-guide/) [![woman looking at phone](https://blog-cdn.moneysmart.sg/wp-content/uploads/2026/01/giphy-ezgif.com-optimize1-300x168.gif)Property Can You Own Both a Private Property and HDB Flat in Singapore?](https://blog.moneysmart.sg/property/dual-home-ownership/) [![Enhanced Housing Grant (EHG)—How Much Do You Get & How Does It Affect Your First HDB Flat Purchase?](https://blog-cdn.moneysmart.sg/wp-content/uploads/2019/09/enhanced-housing-grant-guide-singapore-300x169.gif)Property Enhanced Housing Grant (EHG)—How Much Do You Get & How Does It Affect Your First HDB Flat Purchase?](https://blog.moneysmart.sg/property/enhanced-housing-grant-ehg/) [![how to apply flat as single in singapore guide step by step](https://blog-cdn.moneysmart.sg/wp-content/uploads/2025/11/how-to-apply-flat-as-single-in-singapore-guide-step-by-step-300x190.png)Property How to Apply for an HDB Flat as a Single (and Tips to Get It Right)](https://blog.moneysmart.sg/property/how-to-apply-hdb-flat-as-single-singapore/) [![hdb grants for singles in singapore](https://blog-cdn.moneysmart.sg/wp-content/uploads/2025/11/hdb-grants-for-singles-in-singapore-300x190.png)Property HDB Grants for Singles: How Much Can You Get in 2025?](https://blog.moneysmart.sg/property/hdb-grants-for-singles-singapore/) ## Sign up for our newsletter for financial tips, tricks and exclusive information that can be personalised to your preferences\! ![MoneySmart Logo](https://assets.cdn-moneysmart.com/assets/cargo/svg/w5vwxizv54d1kcnlfsds.svg) - [About](https://www.moneysmart.sg/about-us) - [Careers](https://moneysmart.com/) - [Contact Us](https://www.moneysmart.sg/contact-us) - [Credit Cards](https://www.moneysmart.sg/credit-cards) - [Insurance](https://www.moneysmart.sg/insurance) - [Personal Loans](https://www.moneysmart.sg/personal-loan) [Blog](https://blog.moneysmart.sg/) [Budgeting](https://blog.moneysmart.sg/category/budgeting/) [Opinion](https://blog.moneysmart.sg/category/opinion/) [Invest](https://blog.moneysmart.sg/category/invest/) Disclaimer: At MoneySmart, we aim to provide accurate, objective and up-to-date information. The details you see on our site may be different from others. Some content may be compensated through third-party advertisers. However, the results of our comparison tools which are not marked as sponsored are based on objective analysis. All financial products and services are presented without warranty. The list of financial products displayed on this website are not exhaustive. All content on this blog is created by MoneySmart Singapore for general knowledge and educational purposes only, and does not constitute financial advice. This content is produced separately from MoneySmart Financial, the licensed entity within the MoneySmart Group. Follow us © 2009-2026 MoneySmart Singapore Pte Ltd. All rights reserved. Use of this site constitutes acceptance of our [Terms of Use](https://www.moneysmart.sg/terms-of-use), [Privacy Policy](https://www.moneysmart.sg/privacy-policy) and [Fair Dealing Policy](https://www.moneysmart.sg/fair-dealing-policy)
Readable Markdown	The Inland Revenue Authority of Singapore (IRAS) isn’t letting property buyers off easy. Just a year after [clawing back \$60 million](https://www.channelnewsasia.com/singapore/99-1-property-tax-avoidance-absd-audit-iras-agents-lawyers-4319086) from those who used the [99-1 loophole](https://blog.moneysmart.sg/property/absd-tax-loophole/) to dodge Additional Buyer’s Stamp Duty (ABSD), the [High Court has now ruled](https://www.straitstimes.com/business/invest/property-decoupling-is-illegal-if-done-solely-to-avoid-taxes-high-court) that “decoupling” a property for the sole purpose of avoiding tax is illegal . In this landmark decision, the court clarified that while couples may legally hold a 99-to-1 ownership split, transferring shares solely to escape ABSD crosses into tax evasion. The IRAS has since tightened scrutiny of arrangements with little commercial substance or hidden ownership interests. So, whether you’re a first-time buyer or an investor eyeing a second home, ABSD remains a real and rising cost of property ownership in Singapore. Let’s break down what ABSD is, who pays it, and how the rates stand today. ## What is stamp duty in Singapore? According to the Ministry of Finance, stamp duty is a type of tax that you pay for the houses and any other commercial properties you own. You also have to pay stamp duty if you're selling your house, for stocks, and shares as well. The more properties you own—or if you’re not a Singapore citizen—the more stamp duties you’ll pay. \| Property buyer type \| Owning 1 property \| Owning 2 or more properties \| \|---\|---\|---\| \| Singapore Citizen \| Buyer’s Stamp Duty (BSD) only \| BSD + Additional Buyer’s Stamp Duty (ABSD) \| \| Permanent Resident (PR) \| BSD + ABSD \| BSD + ABSD \| \| Foreigner \| BSD + ABSD \| BSD + ABSD \| [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## Buyer’s Stamp Duty (BSD) in Singapore All property buyers have to pay BSD. There is no escape. Think of it as an unavoidable tax on your home. BSD rates are calculated based on the value of the property, as follows: \| \| \| \| \|---\|---\|---\| \| Purchase Price or Market Value of the Property \| BSD Rates for residential properties \| BSD Rates for non-residential properties \| \| First \$180,000 \| 1% \| 1% \| \| Next \$180,000 \| 2% \| 2% \| \| Next \$640,000 \| 3% \| 3% \| \| Next \$50,000 \| 4% \| 4% \| \| Next \$1,500,000 \| 5% \| 5% \| \| Remaining Amount \| 6% \| 5% \| Source: [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/buyer's-stamp-duty-$bsd$) As you can see, the more expensive your property, the higher the overall BSD rate you’ll be forced to pay. So, buyers looking at multi-million dollar properties in Sentosa Cove, take note. [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## Additional Buyer’s Stamp Duty (ABSD) Singapore In addition to the BSD, there is also the Additional Buyer's Stamp Duty (ABSD). You are liable to pay ABSD on residential property purchases if: - You’re a Singapore citizen who’s already a residential property owner and wants to buy a second, third, or fourth house; - You’re a PR; - You’re a foreigner. Essentially, it is an addition to the Buyer’s Stamp Duty that is imposed on all purchases of a residential property in Singapore. Unlike the Buyer’s Stamp Duty, the Additional Buyer’s Stamp Duty, or ABSD, is a kind of tax on the purchase of a residential property in Singapore that only affects Singapore Permanent Residents and foreigners, or Singapore Citizens who are buying more than 1 property. In other words, it artificially raises the property prices for everyone except Singapore Citizens buying their first residential property. Here’s how much you have to pay, according to the latest ABSD rates announced in Apr 2023: \| \| \| \|---\|---\| \| Additional Buyer's Stamp Duty \| ABSD rate \| \| Singapore citizen buying your 1st residential property \| 0% \| \| Singapore citizen buying a 2nd residential property \| 20% \| \| Singapore citizen buying a 3rd and subsequent residential property \| 30% \| \| PR buying a 1st residential property \| 5% \| \| PR buying a 2nd and subsequent residential property \| 30% \| \| PR buying a 3rd and subsequent residential property \| 35% \| \| Foreigner buying any residential property \| 60% \| \| Transfer residential property into a living trust / Entities buying any residential property \| 65% \| Source: [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/buying-or-acquiring-property/additional-buyer's-stamp-duty-$absd$) As you can see, the ABSD rates make the BSD ones look like peanuts. Especially the rates for foreigners—60%?! What even is that\! By the way, the answer is yes—HDB property counts as a first property in the computation of ABSD. If you’re thinking of upgrading your home, you can lower or eliminate your ABSD liabilities by timing the sale of your home to coincide with your purchase of a new one. * ALSO READ: [What Is The Additional Buyer’s Stamp Duty (ABSD) 99-1 Loophole in Singapore and Is It Illegal?](https://blog.moneysmart.sg/property/absd-tax-loophole/) * [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## ABSD for all properties transferred into a living trust (May 2022 update) On 8 May 2022, the government announced that when residential properties are transferred into any living trust, 35% ABSD will be payable even if there is no beneficial owner stated yet. That was a mouthful. What does that mean? Let's break it down into layman terms. A living trust is somewhat like a will, where you legally entrust your residential property and assets to your family members or people you know. Once you entrust your house to a living trust, such as a will, your trust owns your property. In the past, you didn't have to pay ABSD for your property if the house doesn't have any beneficiary specified in the living trust/will. Now, the government wants a hefty 65% ABSD paid for all properties transferred to living trusts even if no one is stated as the beneficiary. The rate follows the same as rate entities are charged for buying any residential property. So, if you're drafting a will because you've got a HDB, condo, and plan to split them amongst your spouse and children, you might want to take note of this ABSD. * ALSO READ: [Estate Planning Checklist—7 Important Things to Settle Before You Die](https://blog.moneysmart.sg/budgeting/estate-planning-checklist/) * [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## ABSD remission for married couples There are some cases where you don't need to pay ABSD even as a foreigner or PR. If, as a foreigner or PR, you are married to Singaporean Citizen and you don't own any residential property currently, you don't have to pay ABSD. You can also get your ABSD refunded if you are switching homes as a married couple. The first residential property that you paid ABSD for must be sold within 6 months after the purchase date of the second property, if completed, or after the issue date of the Temporary Occupancy Permit or Certificate of Statutory Completion (whichever is earlier). See full [terms and conditions of ABSD remission on IRAS website](https://www.iras.gov.sg/irashome/Other-Taxes/Stamp-Duty-for-Property/Claiming-Refunds-Remissions-Reliefs/Remissions/Remission-of-ABSD-for-A-Married-Couple/). And by the way, if you're a young Singaporean couple reading this, you'll be pleased to know there are several ways in which [HDB can help you buy your first home](https://blog.moneysmart.sg/property/hdb-housing-schemes-young-couples/). [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## Property cooling measures in Singapore—what are they for? When the ABSD was first introduced in December 2011, it was mainly to discourage foreigners and entities (essentially any buyer who is not an individual) from purchasing residential property in Singapore, and discourage the purchase of three or more residential properties. When the ABSD was introduced, a foreigner who wanted to buy a \$2 million property would have had to pay \$200,000 (10%) in additional stamp duty. One of the immediate benefits of implementing the ABSD was seeing a sharp drop in property speculation. Buyers from overseas who may have previously been interested in investing in Singapore property were put off by the high ABSD. The thought of paying an extra \$200,000 for a \$2 million property was enough to make even the richest property investors think twice. However, the ABSD was further increased thrice from then till 2021—in January 2013, July 2018, and 16 December 2021. Coupled with the Total Debt Servicing Ratio and Seller’s Stamp Duty, these measures were meant to decrease the volume of property transactions. While the measures did cool the property market for a few years around 2018 to 2020, the pandemic drove another heatwave in the property market. \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\| \| ABSD rates for first property \| 8 Dec 2011 – 11 Jan 2013 \| 12 Jan 2013 to 5 Jul 2018 \| 6 Jul 2018 – 15 Dec 2021 \| 16 Dec 2021 – 26 Apr 2023 \| On or after 27 Apr 2023 \| \| ABSD for Singaporean Citizen \| 0% \| 0% \| 0% \| 0% \| 0% \| \| ABSD for PRs \| 0% \| 5% \| 5% \| 5% \| 5% \| \| ABSD for foreigners \| 10% \| 15% \| 20% \| 30% \| 60% \| On 26 Apr 2023, we received the news of the latest ABSD increase. This one doubled the ABSD for foreigners to a whopping 60%! That increases the total cost of a foreigner's \$2 million property to \$3.2 million. \faints\ Understandably, this heavily impacted foreign buyers—fast. According to data from the Urban Redevelopment Authority (URA), non-landed private property purchases by foreigners [fell 59.2% quarter-on-quarter](https://sg.finance.yahoo.com/news/property-cooling-measures-2023-singaporean-230625571.html) in Q2 2023. However, property experts predicted that the [ABSD rates announced on 27 Apr 2023](https://www.channelnewsasia.com/singapore/property-condominium-absd-investment-prices-cooling-measures-analysts-3447776) would do little to impact the overall market. True enough, the number of private homeowners in Singapore who intended to buy another properly while retaining their current property [didn't change much](https://sg.finance.yahoo.com/news/property-cooling-measures-2023-singaporean-230625571.html)—25% in H2 2023 versus 26% in H1 2023. And among property investors, demand actually rose from 36% to 47% in the same period. * ALSO READ: [Guide For Expats Buying Homes In Singapore](https://www.moneysmart.sg/home-loan/expats-home-buying-singapore-ms) * [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) ## ABSD calculator Hate math? You can calculate your BSD and ABSD liabilities using this nifty [stamp duty calculator right](https://www.moneysmart.sg/home-loan/stamp-duty-calculator) here on MoneySmart. Once you're ready to commit to buying a property, you can also contact our [mortgage specialists](https://www.moneysmart.sg/home-loan) who will give you unbiased advice on the latest home loans rates in Singapore. [Back to top](https://blog.moneysmart.sg/property/absd-singapore-bsd-stamp-duty-calculator/#top) Found this article useful? Share it with your family and friends\!
Shard	28 (laksa)
Root Hash	13205646038179025628
Unparsed URL	sg,moneysmart!blog,/property/absd-singapore-bsd-stamp-duty-calculator/ s443