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URLhttps://buycondo.sg/absd-remission-or-refund/
Last Crawled2026-04-05 07:44:21 (3 days ago)
First Indexed2021-04-18 22:24:31 (4 years ago)
HTTP Status Code200
Meta TitleABSD Remission/Refund - Buy Condo Singapore
Meta DescriptionProcedure for Remission/Refund
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Home / Private New Home and Resale / ABSD Remission/Refund Count of properties: Dependent on the date of contract (i.e. date of exercise of option) When there are multiple purchasers, higher ABSD applies What is the difference between remission and refund? • Remission: When ABSD does not need to be paid at all • Refund: When ABSD needs to be paid, but can be claimed back later ABSD Remission Remission is applicable in the following scenarios:- • Purchase of HDB flats and EC units • Purchase by married couples • Purchase by foreigners under Free Trade Agreements A Singapore Citizen (SC) who purchases an HDB flat or EC as his first property does not pay any ABSD. A Singapore PR (SPR) who purchases an HDB flat as his first property pays ABSD of 5%. ABSD remission is granted in the following scenarios: •For purchase of HDB flat/new EC by a household which comprises SC(s) and SPR(s) co-owners • For purchase of HDB flat/new EC in cases where HDB grants the household a 6- month or such other period as may be stipulated by HDB to dispose of its existing property(ies) • A lower ABSD rate of 5% (instead of 30%) will apply for purchase of HDB flat by SPR household where HDB grants the SPR a 6-month or such other period as may be stipulated by HDB to dispose of the existing property(ies) • Usually, when there are multiple purchasers to a property, the higher applicable rate applies. However, for married couples with at least one SC, ABSD remission may apply (only for their first property). Eg. SC-SPR buying first property If not married, 5% ABSD If married, no ABSD Eg. SC-FR buying first property If not married, 60% ABSD If married, no ABSD • Usually, foreigners would have to pay 60% ABSD. However, due to free trade agreements that Singapore has with certain countries, their nationals and/or residents are accorded the same treatment as SCs • Nationals and Permanent Residents of:- • Iceland • Liechtenstein • Norway • Switzerland • Nationals of:- • United States of America ABSD Refund • Purchase of second residential property by a married couple involving at least one SC spouse may qualify for ABSD refund subject to the following conditions:- • ABSD has been paid on the second residential property • The first property (co-owned or owned separately) is sold within 6 months from the date of purchase of the second property (if it is a completed property) or TOP/CSC (whichever is earlier) of the second property (if it is an uncompleted property) • The married couple has not purchased or acquired a third or subsequent property from the date of purchase of the second property to the date of sale of the first property • Rationale: No need to pay ABSD if it is a matrimonial home Procedure for Remission/Refund • All applications for remission/refund (except for purchase of HDB flats and new EC units) must be submitted to the Commissioner of Stamp Duties for consideration • For purchase of HDB flats and new EC units, automatic remission • Usually done by the solicitors for the purchasers Scenerio 1 Q: A US citizen (who is also a SPR) buys his first property in Singapore . Is ABSD payable (and if so, how much)? A: No ABSD payable. ABSD is remitted. Scenerio 2 Q: Husband and wife (both Singaporeans) own one property. The husband buys a 2nd property and pays 20% ABSD. They then sell their 1st property. Can ABSD be refunded? A: No. The 2nd property has to be owned by both husband and wife. Scenerio 3 Q: Husband and wife (both Singaporeans) own 2 properties. They then buy a 3rd property together and pay 30% ABSD, and sell the 1st and 2nd property. Can ABSD be refunded? A: No. ABSD refund is only applicable for the 2nd property Also check the Budget for 2023 Housing Policies . Top 10 FAQ from CEA on ABSD Remission .
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[Skip to content](https://buycondo.sg/absd-remission-or-refund/#main) [![Buy Condo Singapore](https://buycondo.sg/wp-content/uploads/2026/03/logo-red.png)![Buy Condo Singapore](https://buycondo.sg/wp-content/uploads/2026/03/logo-red-light.png)](https://buycondo.sg/ "Buy Condo Singapore - Buy Condo Singapore who specializes in helping both local and foreign buyers to source and purchase their dream home as well Property Sale and Property Management.") - [Home](https://buycondo.sg/) - [About Us](https://buycondo.sg/about-us/) - [About Gary](https://buycondo.sg/about-us/) - [Testimonials](https://buycondo.sg/testimonials/) - [Condos](https://buycondo.sg/absd-remission-or-refund/) - [Properties for Sale & Rent](https://buycondo.sg/property/) - [Floor Plan](https://buycondo.sg/floorplan/) - [Virtual Showroom](https://buycondo.sg/virtual-showroom/) - [Condos & Apartments for Sale](https://buycondo.sg/condos/) - [Our Exclusive Listings](https://buycondo.sg/our-exclusive-listings/) - [What We Do](https://buycondo.sg/absd-remission-or-refund/) - [Professional Services](https://buycondo.sg/professional-service/) - [Property Agent Services](https://buycondo.sg/property-agent-services/) - [Property Management Company Singapore](https://buycondo.sg/property-management-company-singapore/) - [Home Value Estimate](https://buycondo.sg/home-value-estimate/) - [For Home Owners. List Your Property at Zero Cost (Limited Time Offer) \| For Rent Listings](https://buycondo.sg/for-home-owners-list-your-property-at-zero-cost-limited-time-offer/) - [Who We Serve](https://buycondo.sg/absd-remission-or-refund/) - [Sellers](https://buycondo.sg/sellers/) - [Buyers](https://buycondo.sg/buyers/) - [Tenants](https://buycondo.sg/tenants/) - [Landlords](https://buycondo.sg/landlords/) - [Blog](https://buycondo.sg/blog/) - [Property Guides](https://buycondo.sg/guides/) - [Floor Planner](https://buycondo.sg/floor-planner/) - [Contact Us](https://buycondo.sg/contact-us/) [Sign Up](https://buycondo.sg/client-portal-secure/?redirect_to=%2Fabsd-remission-or-refund%2F) - Coastal Cabana- Preview: 6 - 21 Dec, Booking: 17 Jan 2026, Narra Residences- Preview: 17 January 2026. River Modern- Preview: 20 February 2026 Post Launches: The Sen, The Myst and More... =\> CONTACT US at 89861688 Now for more Info. - Coastal Cabana- Preview: 6 - 21 Dec, Booking: 17 Jan 2026, Narra Residences- Preview: 17 January 2026. River Modern- Preview: 20 February 2026 Post Launches: The Sen, The Myst and More... =\> CONTACT US at 89861688 Now for more Info. # ABSD Remission/Refund ![Property Questions for Condo](https://buycondo.sg/wp-content/uploads/2022/11/JasperArt_2022-11-14_08.35.49-1.png) # Ask Gary Anything ## Get Instant Answers ## Property FAQs [Ask Your Question](https://buycondo.sg/faq) # ABSD Remission/Refund Tag : [ABSD Remission/Refund](https://buycondo.sg/tag/absd-remission-refund), View: 9604 [Home](https://buycondo.sg/) / [Private New Home and Resale](https://buycondo.sg/category/private-new-home-and-resale/) / ABSD Remission/Refund # ABSD Remission/Refund **Contents** [hide](https://buycondo.sg/absd-remission-or-refund/) [1 ABSD Remission/Refund](https://buycondo.sg/absd-remission-or-refund/#ABSD_RemissionRefund) [1\.1 What is the difference between remission and refund?](https://buycondo.sg/absd-remission-or-refund/#What_is_the_difference_between_remission_and_refund) [1\.2 ABSD Remission](https://buycondo.sg/absd-remission-or-refund/#ABSD_Remission) [1\.3 ABSD Refund](https://buycondo.sg/absd-remission-or-refund/#ABSD_Refund) ![new ABSD rate](https://buycondo.sg/wp-content/uploads/2023/02/new-ABSD-rate-724x1024.jpg) - Count of properties: Dependent on the date of contract (i.e. date of exercise of option) - When there are multiple purchasers, higher ABSD applies ## **What is the difference between remission and refund?** • Remission: When ABSD does not need to be paid at all • Refund: When ABSD needs to be paid, but can be claimed back later ![ABSD Remission Singapore 2024](https://buycondo.sg/wp-content/uploads/2023/04/infography-8.png) ## ABSD Remission Remission is applicable in the following scenarios:- • Purchase of HDB flats and EC units • Purchase by married couples • Purchase by foreigners under Free Trade Agreements A Singapore Citizen (SC) who purchases an HDB flat or EC as his first property does not pay any ABSD. A Singapore PR (SPR) who purchases an HDB flat as his first property pays ABSD of 5%. ABSD remission is granted in the following scenarios: •For purchase of HDB flat/new EC by a household which comprises SC(s) and SPR(s) co-owners • For purchase of HDB flat/new EC in cases where HDB grants the household a 6- month or such other period as may be stipulated by HDB to dispose of its existing property(ies) • A lower ABSD rate of 5% (instead of 30%) will apply for purchase of HDB flat by SPR household where [HDB grants](https://buycondo.sg/hdb-housing-schemes-and-grants-2024/) the SPR a 6-month or such other period as may be stipulated by HDB to dispose of the existing property(ies) • Usually, when there are multiple purchasers to a property, the higher applicable rate applies. However, for married couples with at least one SC, ABSD remission may apply (only for their first property). Eg. SC-SPR buying first property If not married, 5% ABSD If married, no ABSD Eg. SC-FR buying first property If not married, 60% ABSD If married, no ABSD • Usually, [foreigners](https://buycondo.sg/costs-for-foreigner-with-ownership-singapore-private-property/) would have to pay 60% ABSD. However, due to free trade agreements that Singapore has with certain countries, their nationals and/or residents are accorded the same treatment as SCs • Nationals and Permanent Residents of:- • Iceland • Liechtenstein • Norway • Switzerland • Nationals of:- • United States of America ## ABSD Refund • Purchase of second residential property by a married couple involving at least one SC spouse may qualify for ABSD refund subject to the following conditions:- • ABSD has been paid on the second residential property • The first property (co-owned or owned separately) is sold within 6 months from the date of purchase of the second property (if it is a completed property) or TOP/CSC (whichever is earlier) of the [second property](https://buycondo.sg/buying-2nd-property-vs-fix-deposit/) (if it is an uncompleted property) • The married couple has not purchased or acquired a third or subsequent property from the date of purchase of the second property to the date of sale of the first property • Rationale: No need to pay ABSD if it is a matrimonial home Procedure for Remission/Refund • All applications for remission/refund (except for purchase of HDB flats and new EC units) must be submitted to the Commissioner of Stamp Duties for consideration • For purchase of HDB flats and new EC units, automatic remission • Usually done by the solicitors for the purchasers **Scenerio 1** Q: A US citizen (who is also a SPR) buys his [first property in Singapore](https://buycondo.sg/saving-for-your-first-property-effectively-with-plan/). Is ABSD payable (and if so, how much)? A: No ABSD payable. ABSD is remitted. **Scenerio 2** Q: Husband and wife (both Singaporeans) own one property. The husband buys a 2nd property and pays 20% ABSD. They then sell their 1st property. Can ABSD be refunded? A: No. The 2nd property has to be owned by both husband and wife. **Scenerio 3** Q: Husband and wife (both Singaporeans) own 2 properties. They then buy a 3rd property together and pay 30% ABSD, and sell the 1st and 2nd property. Can ABSD be refunded? A: No. ABSD refund is only applicable for the 2nd property Also check the [Budget for 2023 Housing Policies](https://buycondo.sg/how-the-budget-2023-may-affect-hdb-and-condo-buyers-w-e-f-15-feburary-2023/ "budget"). Top 10 FAQ from [CEA on ABSD Remission](https://www.cea.gov.sg/docs/default-source/module/newsletter/3-2018/Top-10-FAQs-about-stamp-duty.pdf). Share Tag: [ABSD Remission/Refund](https://buycondo.sg/tag/absd-remission-refund/) ![](https://buycondo.sg/wp-content/themes/buycondo/assets/img/icon-email1.png) ### Get a Free Consultation Have questions? Leave your details below and get a call back . ![](https://buycondo.sg/wp-content/uploads/2020/11/infouser.png) Gary Lim Founder (+65) 8986 1688 enquiry@buycondo.sg *** Home Owners: Get the latest price for your condo. To Home Seekers: Not all Properties can buy. Let us make our recommendations to you. > [Buycondo](https://www.facebook.com/buycondo.sg) ![buycondo taking](https://buycondo.sg/wp-content/uploads/2022/12/taking.png) Make confident property decisions with advice from our [Buycondo.SG](https://buycondo.sg/home-value-estimate) community of experts [Home Estimate](https://buycondo.sg/home-value-estimate) ![buycondo taking](https://buycondo.sg/wp-content/uploads/2022/12/free-virtual-tour.png) On top of getting you the best deal in the shortest [Possible Time](https://buycondo.sg/professional-service/) here’s what makes us the industry’s preferred real estate partner. [Free Virtual Tour](https://buycondo.sg/professional-service/) ![buycondo taking](https://buycondo.sg/wp-content/uploads/2022/12/hone-no-cost-1.png) Selling or Buying a Property can be a seamless effort when it is done right with [Custom Marketing](https://buycondo.sg/for-home-owners-list-your-property-at-zero-cost-limited-time-offer/) Plan. Professional fees applies upon securing a Buyer. [List Property No Cost](https://buycondo.sg/for-home-owners-list-your-property-at-zero-cost-limited-time-offer/) ## Can we get your Personal Insights... [![blog icon1](https://buycondo.sg/wp-content/uploads/2020/11/blog-icon1.png) Selling My Property](https://buycondo.sg/sellers) [![blog icon2](https://buycondo.sg/wp-content/uploads/2020/11/blog-icon2.png) Buying a Property](https://buycondo.sg/about-us/buyers/) [![](https://buycondo.sg/wp-content/uploads/2020/11/blog-icon3.png) Renting Out My Property](https://buycondo.sg/landlords/) ## Related Articles [![rank math test]() Rental Properties](https://buycondo.sg/rank-math-test/) [rank math test](https://buycondo.sg/rank-math-test/) - April 4, 2026 - \< 1 min read [![River Modern Review](https://buycondo.sg/wp-content/uploads/2026/02/WhatsApp-Image-2026-02-20-at-17.30.10.jpeg) Condo Reviews](https://buycondo.sg/river-modern-review/) [River Modern Review](https://buycondo.sg/river-modern-review/) - February 23, 2026 - 4 min read Tag : [River Modern Price](https://buycondo.sg/tag/river-modern-price), [condo reviews](https://buycondo.sg/tag/condo-reviews), [![Rivelle Tampines Review (2026 Edition) : Still can Buy?](https://buycondo.sg/wp-content/uploads/2026/02/Rivelle-Tampines-Clubhouse-day-2.jpg) Condo Reviews](https://buycondo.sg/rivelle-tampines-review-2026-edition-still-can-buy/) [Rivelle Tampines Review (2026 Edition) : Still can Buy?](https://buycondo.sg/rivelle-tampines-review-2026-edition-still-can-buy/) - 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[Home](https://buycondo.sg/) / [Private New Home and Resale](https://buycondo.sg/category/private-new-home-and-resale/) / ABSD Remission/Refund ![new ABSD rate](https://buycondo.sg/wp-content/uploads/2023/02/new-ABSD-rate-724x1024.jpg) - Count of properties: Dependent on the date of contract (i.e. date of exercise of option) - When there are multiple purchasers, higher ABSD applies ## **What is the difference between remission and refund?** • Remission: When ABSD does not need to be paid at all • Refund: When ABSD needs to be paid, but can be claimed back later ![ABSD Remission Singapore 2024](https://buycondo.sg/wp-content/uploads/2023/04/infography-8.png) ## ABSD Remission Remission is applicable in the following scenarios:- • Purchase of HDB flats and EC units • Purchase by married couples • Purchase by foreigners under Free Trade Agreements A Singapore Citizen (SC) who purchases an HDB flat or EC as his first property does not pay any ABSD. A Singapore PR (SPR) who purchases an HDB flat as his first property pays ABSD of 5%. ABSD remission is granted in the following scenarios: •For purchase of HDB flat/new EC by a household which comprises SC(s) and SPR(s) co-owners • For purchase of HDB flat/new EC in cases where HDB grants the household a 6- month or such other period as may be stipulated by HDB to dispose of its existing property(ies) • A lower ABSD rate of 5% (instead of 30%) will apply for purchase of HDB flat by SPR household where [HDB grants](https://buycondo.sg/hdb-housing-schemes-and-grants-2024/) the SPR a 6-month or such other period as may be stipulated by HDB to dispose of the existing property(ies) • Usually, when there are multiple purchasers to a property, the higher applicable rate applies. However, for married couples with at least one SC, ABSD remission may apply (only for their first property). Eg. SC-SPR buying first property If not married, 5% ABSD If married, no ABSD Eg. SC-FR buying first property If not married, 60% ABSD If married, no ABSD • Usually, [foreigners](https://buycondo.sg/costs-for-foreigner-with-ownership-singapore-private-property/) would have to pay 60% ABSD. However, due to free trade agreements that Singapore has with certain countries, their nationals and/or residents are accorded the same treatment as SCs • Nationals and Permanent Residents of:- • Iceland • Liechtenstein • Norway • Switzerland • Nationals of:- • United States of America ## ABSD Refund • Purchase of second residential property by a married couple involving at least one SC spouse may qualify for ABSD refund subject to the following conditions:- • ABSD has been paid on the second residential property • The first property (co-owned or owned separately) is sold within 6 months from the date of purchase of the second property (if it is a completed property) or TOP/CSC (whichever is earlier) of the [second property](https://buycondo.sg/buying-2nd-property-vs-fix-deposit/) (if it is an uncompleted property) • The married couple has not purchased or acquired a third or subsequent property from the date of purchase of the second property to the date of sale of the first property • Rationale: No need to pay ABSD if it is a matrimonial home Procedure for Remission/Refund • All applications for remission/refund (except for purchase of HDB flats and new EC units) must be submitted to the Commissioner of Stamp Duties for consideration • For purchase of HDB flats and new EC units, automatic remission • Usually done by the solicitors for the purchasers **Scenerio 1** Q: A US citizen (who is also a SPR) buys his [first property in Singapore](https://buycondo.sg/saving-for-your-first-property-effectively-with-plan/). Is ABSD payable (and if so, how much)? A: No ABSD payable. ABSD is remitted. **Scenerio 2** Q: Husband and wife (both Singaporeans) own one property. The husband buys a 2nd property and pays 20% ABSD. They then sell their 1st property. Can ABSD be refunded? A: No. The 2nd property has to be owned by both husband and wife. **Scenerio 3** Q: Husband and wife (both Singaporeans) own 2 properties. They then buy a 3rd property together and pay 30% ABSD, and sell the 1st and 2nd property. Can ABSD be refunded? A: No. ABSD refund is only applicable for the 2nd property Also check the [Budget for 2023 Housing Policies](https://buycondo.sg/how-the-budget-2023-may-affect-hdb-and-condo-buyers-w-e-f-15-feburary-2023/ "budget"). Top 10 FAQ from [CEA on ABSD Remission](https://www.cea.gov.sg/docs/default-source/module/newsletter/3-2018/Top-10-FAQs-about-stamp-duty.pdf).
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