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1. Shard Calculation

Query:

Response:

Calculated Shard: 154 (from laksa087)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa154.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://decouplingexpertise.sg/absd-remission-for-married-couples-the-complete-guide/\')), getAhrefsUnparsedNoserviceFromURL(\'https://decouplingexpertise.sg/absd-remission-for-married-couples-the-complete-guide/\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/decouplingexpertise.sg\/absd-remission-for-married-couples-the-complete-guide\/","crawl_time":1769585957,"first_indexed_time":1711673172,"http_code":200,"src_unparsed":"sg,decouplingexpertise!\/absd-remission-for-married-couples-the-complete-guide\/ s443","src_root_hash":"12919909547317421554","history_drop_reason":null,"meta_title":"ABSD remission for married couples - the complete guide","meta_descriptions":["In this article, we will run through all the possible recourse for you to remit or refund any ABSD payable."],"attrs_boilerpipe_text":"Additional buyer stamp duty also known as ABSD. It was conceived with the intent to ensure residential prices remain attainable for most Singaporeans, discouraging property investors from driving prices up by owning multiple properties.\nUnfortunately, the rigid implementation of the tax policy brings about collateral damages, penalising property owners with no intention to own a second property. You could have landed on this article because you and your spouse are facing the same predicament.\nIn this article, we will run through all the possible recourse for you to remit or refund any ABSD payable.\nDifference between ABSD remission and ABSD refund\nSetting the context, let’s establish the difference between ABSD remission and ABSD refunds.\nABSD remission refers to instances whereby ABSD payment is waived, with no ABSD payable upfront.\nABSD refund refers to instances whereby ABSD payment is to be made upfront and to be claimed back later\nSituation in which ABSD is remiss – couples do not have to pay ABSD upfront\nFirst off, let’s consider the ideal situations when there is no need to pay ABSD upfront\nPurchasing an EC\nThere are situations when a married couple is looking to upgrade. They purchased a new private property, but have yet to sell their current property. Under such situations, they would have to first pay ABSD upon and claim for a refund after the sale of their current property.\nUnique to the purchase of an executive condominium, this ABSD charge is not required. Couples simply need to fulfil the eligibility criteria to apply for an EC and dispose of the current property within 6 months from the date of issuance of the Temporary Occupation permit.\nThis privilege is also applicable to singles who are currently holding on to a property and makes an application for an EC under the joint singles scheme.\nSide note this privilege is mainly applicable to couples currently holding on to a HDB flat and is looking to upgrade to an EC.\nFor couples currently holding on to a private property, this privilege will not be applicable to you. As one of the criteria for EC application is for you to dispose of any private property 30 months prior to application.\nUpgrading from your current HDB flat to another HDB flat\nThe same ABSD remission described above is available to couples looking to upgrade to a bigger HDB flat or a new HDB in a better location. If you choose to purchase your new HDB before selling your current property, no ABSD is payable.\nBut aligning with HDB rule, you would still have to sell your existing flat within six months when you receive the keys to your new flat.\nWhen a couple consisting of a Singapore Citizen and a non Singapore Citizen purchase their first property.\nTypically when a property buyer is not a Singaporean citizen, they will be required to pay ABSD even if this is their first property purchased.\nProfile of Buyer\nABSD Rates on or after 27 Apr 2023\nSC buying first residential property\n0%\nSPR buying first residential property\n5%\nFR buying any residential property\n60%\nEdit Table\nHowever, if the purchase was to be made together with a Singaporean citizen, as a married couple. The respective ABSD charges will qualify for a full remission, given the following conditions are met.\nAs a side note, for given that you are a household comprising of a Singapore citizen and foreigner spouse. Refer to our article on\ndecoupling for foreigner in Singapore\nfor insights on how you can decouple your first property to purchase a second property while minimising ABSD.\nConditions for remission of ABSD for couple consisting of Singaporean and Non Singaporean spouse\nIn the words of \nIRAS\nThe couple must include a Singaporean Citizen (SC) spouse\nThe property must be purchased under both names of the couple\nAnd both spouse must not own any residential property\nNote, the couple must consist of at least one Singaporean citizen spouse. A couple consisting of a Singaporean PR and foreigner will not qualify for remission and will have to pay the higher applicable ABSD rate of 60% for their first property purchase.\nNationality of couple\nNo of properties currently owned by each spouse\nNo of property owned after purchase\nABSD Payable for SC Spouse after 27 Apr 2023\nABSD Payable for Non Citizen Spouse after 27 Apr 2023\nFull Remission (no ABSD payable upfront)\nSC + SPR\n0\n1\n0%\n5%\nApplicable when criteria is met with one spouse being a citizen\nSC + Foreigner\n0\n1\n0%\n60%\nApplicable when criteria is met with one spouse being a citizen\nSPR + Foreigner\n0\n1\n5%\n60%\n60% – higher ABSD rate applicable\nEdit Table\nSituation in which couples are required to pay ABSD upfront and claim for refund later\nNow let’s consider the less ideal situations in which ABSD is to be paid first and claims have to be made for a refund later. Note, these are situations in which there is no intent to own 2 properties, couples are merely purchasing their new property first before selling their current property.\nWhen couples purchase a resale private condo and have yet to sell their current property.\nIn the ideal sequence of events, when you and your spouse are looking to upgrade to a private condo. You would want to sell your existing property first before entering a contract to purchase a new property. In such a situation no ABSD will have to be paid.\nOn the other hand, if you found a new home that you and your spouse loved and would like to commit to a purchase first before selling your current home. You would have to foot the 20% ABSD bill upfront within 14 days of signing the sale and purchase document and make subsequent claims for a refund.\nWhen couples purchase a new launch condo first, before selling their current property\nFor most married couples having their own place of dwelling remains a priority and when bunking in at parents’ place is not an option. Couples will face the predicament of having to hold on to their current property when purchasing a new launch condominium that will only be fully constructed in three to four years time.\nUnder such a situation, the married couple will have to pay ABSD upfront first and claim for a refund three to four years later. Within the following timeline, with the issuance of temporary occupancy permit for the new property and after they sell their existing property within 6 months from TOP.\nConditions for ABSD Refund\nHaving explored the situations in which ABSD is payable upfront and a claim for refund is to be made later. Let’s look into the details of the \ncriterias\n and conditions required for making a claim.\nEligibility criteria\nThe couple must consist of at least one Singaporean citizen spouse\nThe current property must be sold within 6 months after the date of purchase or issuance of temporary occupation permit (TOP) or issuance of certificate of statutory completion (CSC), whichever is applicable\nThe property must be purchased under both the names of couple only\nNote\nABSD refunds are only granted to couples consisting of at least one Singaporean citizen. Couples consisting of SPR and foreigner will not be eligible for claim\nSingles, parent and child, siblings making joint purchases, are not eligible for ABSD refunds. It is a privilege only granted for Singapore married couples, facilitating their need to upgrade their properties for their own stay purposes.\nAdditional condition for refund\nAt the date of purchase of the second residential property, the married couple must only be holding interest in one property.\nWhile making the purchase for the second property, it is permissible for a couple to own the current property under one name, with the other couple not owning any property.\nBut a couple cannot be making a refund with each of them owning one property at the time of purchase, this applies to situation whereby couple each own one property under one name\nTo qualify for a refund, ABSD must has been paid upfront upon purchase of the second residential property\nThe first residential property (co-owned or separately owned) has to be sold within 6 months after the *date of purchase of the second residential property.\n*Date of purchase refers to\nDate of acceptance of the option to purchase or\nDate of signing the sale and purchase agreement or\nDate of transfer when the first two document is not available or not applicable\nIf the 2nd property is a new launch and is uncompleted at the time of purchase. The first residential property has to be sold within 6 months after the issuance date of the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC), whichever is earlier.\nThe married couple must remain married and there must be no change of ownership in the second property at the time of sale of the first property\nThe married couple must not purchase any additional residential property after the purchase of their 2nd residential property.\nLastly the application for refund of ABSD must be made within 6 months after the *sale of their first property\n*\nDate of sale refer to\nDate of signing and accepting the option to purchase by the buyer or\nDate in which sale and purchase agreement is signed by the buyer\nDate of transfer when the first two document is not available or not applicable\nNationality of couples\nNo of properties currently owned by each spouse\nNo of property owned after purchase\nABSD Payable upfront after 27 Apr 2023\nRefund of ABSD paid on second property\nSC + SC\nCo-owned 1\n2\n20%\nApplicable when condition and criteria stated above is met\nSC + SPR\nCo-owned 1\n2\n30%\nApplicable when condition and criteria stated above is met\nSC + Foreigner\nCo-owned 1\n2\n60%\nApplicable when condition and criteria stated above is met\nEdit Table\nHow to apply for ABSD remission or refund\nYour conveyancing law firm will assist with the remission or claiming of refund for ABSD. It will be helpful to notify the lawyer beforehand that ABSD refund or remission is required to ensure everything proceeds according to timeline.\nHow ABSD can be funded and how will refund be made\nTo fund ABSD upfront payment, married couples can choose to use a combination of cash and CPF. Upon a successful claim for refund, the CPF amount utilised will be refunded back into your OA account while the cash amount will be refunded via cheque.\nSituation in which couples are not entitled to a refund\nAs we develop a clear understanding of what it takes to make a ABSD refund, it is equally important to consider situations that might jeopardise our claim.\nMarried couples who purchase the second residential property but fail to sell their current property within six months\nThere could be situations when the market condition is not conducive for the sale of the current property, but note that it is important to keep within the 6 months time frame to sell your property after the purchase of your second property.\nIRAS have made it clear in their policy that the timeline cannot be compromised and no extension is allowed.\nIt will be important to work out your selling timeline properly to avoid a costly mistake\nMarried couples purchasing their third property, while selling their second property\nAddressing the possible loop hole for couples looking to claim ABSD refund on the purchase of their 3rd property.\nOne of the qualifying conditions states that a couple must not be holding more than one property when the second property is purchased. This meant that the couple will not be eligible for a ABSD refund on their 3rd property purchase.\nAs a side note, if you are looking at purchasing a second property for investment, you may be interested to do some quick calculation on what is the additional buyer stamp duty that will be incurred. Head over to the\n2nd property stamp duty calculator\nfor some quick calculations.\nMarried couples who is purchasing the second property with only one name\nThis is particularly applicable to couples who have \ndecoupled\n their names from the current property or are looking to \nsell the current property to purchase two properties.\nOne of the criteria for refund states that the property needs to be purchased with both married couples’ names. A refund will not be permitted when either one of the spouses tries to purchase a second property first while holding on to the current property.\nFinal words\nFrom a perspective of a homeowner with no intent on owning a second property, it would be most ideal to first sell your current property before purchasing the second property.\nThis will not only save you from the hassle of claiming for a refund. But most importantly it helps you avoid the need to fork out a hefty amount of cash or cpf for paying ABSD, on top of the usual buyer stamp duties and cash deposit.\nIf it is inevitable that a purchase needs to be made first, then at least you got a good grasp of the condition required for you to make a claim for refund\nFor apsiring property investors looking to figure out\nhow to avoid paying ABSD\n while owning your \nsecond property\n check out the following article.\nFrequently asked questions regarding ABSD remission and refund\nBoth me and my husband are Singapore citizens, we are currently living in a private condo and are looking to purchase a HDB flat while still holding on to our current property. Do we have to pay ABSD ?\nABSD remission will be given to HDB flat purchasers. As long as the current private property is disposed of within 6 months from the completion date of HDB flat, there will be no ABSD payable.\nMy wife is a foreigner and I am a Singapore Citizen. We are looking to purchase our first private condo, jointly under both our names. Do we have to pay ABSD ?\nNo, is this case when a couple consists of at least one Singaporean Citizen and given that both couples currently do not own any property. ABSD will be remitted, no ABSD will be payable.\nMy fiance inherited a private condo from her parents, and we are looking to get married and purchase a new launch condo for our matrimonial home. Are we eligible for an ABSD refund ?\nYes, you will be eligible for a refund, as long as your finance sells the inherited property within 6 months of the issuance of TOP or CSC for the new condo. In addition to that the new launch condo will have to be purchased under both your names.","attrs_markdown":"[Skip to content](https:\/\/decouplingexpertise.sg\/absd-remission-for-married-couples-the-complete-guide\/#content)\n\n[![](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2024\/01\/Logo-2.svg)](https:\/\/decouplingexpertise.sg\/)\n\n- [Home](https:\/\/decouplingexpertise.sg\/)\n- [About](https:\/\/decouplingexpertise.sg\/about-us\/)\n- [Insights](https:\/\/decouplingexpertise.sg\/insights\/)\n  - [![decoupling-icon](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/11\/decoupling-icon.png)Decoupling Property](https:\/\/decouplingexpertise.sg\/insights-decoupling-property\/)\n  - [![directory](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/directory.png)Decoupling lawyer directory](https:\/\/decouplingexpertise.sg\/insights-decoupling-lawyer-directory\/)\n  - [![selection](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2024\/01\/selection.png)Sell One Buy Two Property](https:\/\/decouplingexpertise.sg\/insights-sell-one-buy-two-property\/)\n  - [![puzzle-piece](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/puzzle-piece.png)Strategies to Minimising ABSD](https:\/\/decouplingexpertise.sg\/strategies-to-minimising-absd\/)\n  - [![Singles Investment Property](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2024\/01\/buy-house.png)Guides to Purchasing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-guides-to-purchasing-2nd-property\/)\n  - [![salary](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/salary.png)Financing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-financing-2nd-property\/)\n  - [![process](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/process.png)What to do next – BTO MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-bto-mop\/)\n  - [![process](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/process.png)What to do next – EC MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-ec-mop\/)\n  - [![buy-house](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/buy-house.png)Guides to Purchasing EC](https:\/\/decouplingexpertise.sg\/insights-guides-to-purchasing-ec\/)\n  - [![Singles Investment Property](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2024\/01\/buy-house.png)Singles Investment Property](https:\/\/decouplingexpertise.sg\/singles-investment-property\/)\n  - [![preperty-select](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/11\/preperty-select.png)New Launch Condo Research](https:\/\/decouplingexpertise.sg\/insights-new-launch-condo-research\/)\n  - [![](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/case-study.png)Resale Condo Research](https:\/\/decouplingexpertise.sg\/insights-resale-condo-research\/)\n  - [![](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/case-study.png)Case Studies](https:\/\/decouplingexpertise.sg\/insights-case-studies\/)\n  - [![system](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/12\/system.png)Tools](https:\/\/decouplingexpertise.sg\/insights-tools\/)\n- [Contact](https:\/\/decouplingexpertise.sg\/contact\/)\n- [Consultation](https:\/\/decouplingexpertise.sg\/absd-remission-for-married-couples-the-complete-guide\/)\n  - [![decoupling-icon](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/11\/decoupling-icon.png)Consultation Decoupling Property](https:\/\/decouplingexpertise.sg\/consultation-decoupling-property\/)\n  - [![preperty-select](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/11\/preperty-select.png)New Launch Condo Research](https:\/\/decouplingexpertise.sg\/consulting-new-launch-condo-research\/)\n\n[Whatsapp Q\\&A](https:\/\/api.whatsapp.com\/send\/?phone=%2B6598598434&text&type=phone_number&app_absent=0)\n\n- [Home](https:\/\/decouplingexpertise.sg\/)\n- [About](https:\/\/decouplingexpertise.sg\/about-us\/)\n- [Insights](https:\/\/decouplingexpertise.sg\/insights\/)\n  - [Decoupling Property](https:\/\/decouplingexpertise.sg\/insights-decoupling-property\/)\n  - [Decoupling lawyer directory](https:\/\/decouplingexpertise.sg\/insights-decoupling-lawyer-directory\/)\n  - [Sell One Buy Two Property](https:\/\/decouplingexpertise.sg\/insights-sell-one-buy-two-property\/)\n  - [Strategies to Minimising ABSD](https:\/\/decouplingexpertise.sg\/strategies-to-minimising-absd\/)\n  - [Guides to Purchasing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-guides-to-purchasing-2nd-property\/)\n  - [Financing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-financing-2nd-property\/)\n  - [What to do next – BTO MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-bto-mop\/)\n  - [What to do next – EC MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-ec-mop\/)\n  - [Guides to Purchasing EC](https:\/\/decouplingexpertise.sg\/insights-guides-to-purchasing-ec\/)\n  - [Singles Investment Property](https:\/\/decouplingexpertise.sg\/singles-investment-property\/)\n  - [New Launch Condo Research](https:\/\/decouplingexpertise.sg\/insights-new-launch-condo-research\/)\n  - [Resale Condo Research](https:\/\/decouplingexpertise.sg\/insights-resale-condo-research\/)\n  - [Case Studies](https:\/\/decouplingexpertise.sg\/insights-case-studies\/)\n  - [Tools](https:\/\/decouplingexpertise.sg\/insights-tools\/)\n- [Contact](https:\/\/decouplingexpertise.sg\/contact\/)\n- [Consultation](https:\/\/decouplingexpertise.sg\/absd-remission-for-married-couples-the-complete-guide\/)\n  - [Consultation Decoupling Property](https:\/\/decouplingexpertise.sg\/consultation-decoupling-property\/)\n  - [New Launch Condo Research](https:\/\/decouplingexpertise.sg\/consulting-new-launch-condo-research\/)\n\n- [Home](https:\/\/decouplingexpertise.sg\/)\n- [About](https:\/\/decouplingexpertise.sg\/about-us\/)\n- [Insights](https:\/\/decouplingexpertise.sg\/insights\/)\n  - [Decoupling Property](https:\/\/decouplingexpertise.sg\/insights-decoupling-property\/)\n  - [Decoupling lawyer directory](https:\/\/decouplingexpertise.sg\/insights-decoupling-lawyer-directory\/)\n  - [Sell One Buy Two Property](https:\/\/decouplingexpertise.sg\/insights-sell-one-buy-two-property\/)\n  - [Strategies to Minimising ABSD](https:\/\/decouplingexpertise.sg\/strategies-to-minimising-absd\/)\n  - [Guides to Purchasing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-guides-to-purchasing-2nd-property\/)\n  - [Financing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-financing-2nd-property\/)\n  - [What to do next – BTO MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-bto-mop\/)\n  - [What to do next – EC MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-ec-mop\/)\n  - [Guides to Purchasing EC](https:\/\/decouplingexpertise.sg\/insights-guides-to-purchasing-ec\/)\n  - [Singles Investment Property](https:\/\/decouplingexpertise.sg\/singles-investment-property\/)\n  - [New Launch Condo Research](https:\/\/decouplingexpertise.sg\/insights-new-launch-condo-research\/)\n  - [Resale Condo Research](https:\/\/decouplingexpertise.sg\/insights-resale-condo-research\/)\n  - [Case Studies](https:\/\/decouplingexpertise.sg\/insights-case-studies\/)\n  - [Tools](https:\/\/decouplingexpertise.sg\/insights-tools\/)\n- [Contact](https:\/\/decouplingexpertise.sg\/contact\/)\n- [Consultation](https:\/\/decouplingexpertise.sg\/absd-remission-for-married-couples-the-complete-guide\/)\n  - [Consultation Decoupling Property](https:\/\/decouplingexpertise.sg\/consultation-decoupling-property\/)\n  - [New Launch Condo Research](https:\/\/decouplingexpertise.sg\/consulting-new-launch-condo-research\/)\n\n# ABSD remission for married couples – the complete guide\n- 25 July 2025\n- Strategies to minimising ABSD\n\n![ABSD remission for married couples](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/08\/home-isolation-concept-happiness-asian-caucasian-love-couple-familygood-conversation-sofa-couch-living-room-marry-couple-laugh-smile-together-sofa-scaled.jpg)\n\n#### Table of Contents\nAdditional buyer stamp duty also known as ABSD. It was conceived with the intent to ensure residential prices remain attainable for most Singaporeans, discouraging property investors from driving prices up by owning multiple properties.\n\nUnfortunately, the rigid implementation of the tax policy brings about collateral damages, penalising property owners with no intention to own a second property. You could have landed on this article because you and your spouse are facing the same predicament.\n\nIn this article, we will run through all the possible recourse for you to remit or refund any ABSD payable.\n\n## Difference between ABSD remission and ABSD refund\nSetting the context, let’s establish the difference between ABSD remission and ABSD refunds.\n\n- ABSD remission refers to instances whereby ABSD payment is waived, with no ABSD payable upfront.\n- ABSD refund refers to instances whereby ABSD payment is to be made upfront and to be claimed back later\n## Situation in which ABSD is remiss – couples do not have to pay ABSD upfront\nFirst off, let’s consider the ideal situations when there is no need to pay ABSD upfront\n\n### Purchasing an EC\nThere are situations when a married couple is looking to upgrade. They purchased a new private property, but have yet to sell their current property. Under such situations, they would have to first pay ABSD upon and claim for a refund after the sale of their current property.\n\nUnique to the purchase of an executive condominium, this ABSD charge is not required. Couples simply need to fulfil the eligibility criteria to apply for an EC and dispose of the current property within 6 months from the date of issuance of the Temporary Occupation permit.\n\nThis privilege is also applicable to singles who are currently holding on to a property and makes an application for an EC under the joint singles scheme.\n\nSide note this privilege is mainly applicable to couples currently holding on to a HDB flat and is looking to upgrade to an EC.\n\nFor couples currently holding on to a private property, this privilege will not be applicable to you. As one of the criteria for EC application is for you to dispose of any private property 30 months prior to application.\n\n### Upgrading from your current HDB flat to another HDB flat\nThe same ABSD remission described above is available to couples looking to upgrade to a bigger HDB flat or a new HDB in a better location. If you choose to purchase your new HDB before selling your current property, no ABSD is payable.\n\nBut aligning with HDB rule, you would still have to sell your existing flat within six months when you receive the keys to your new flat.\n\n### When a couple consisting of a Singapore Citizen and a non Singapore Citizen purchase their first property.\nTypically when a property buyer is not a Singaporean citizen, they will be required to pay ABSD even if this is their first property purchased.\n\n| Profile of Buyer | ABSD Rates on or after 27 Apr 2023 |\n|---|---|\n| SC buying first residential property | 0% |\n| SPR buying first residential property | 5% |\n| FR buying any residential property | 60% |\n\n[Edit Table](https:\/\/decouplingexpertise.sg\/wp-admin\/admin.php?page=ninja_tables#\/tables\/1057)\n\nHowever, if the purchase was to be made together with a Singaporean citizen, as a married couple. The respective ABSD charges will qualify for a full remission, given the following conditions are met.\n\nAs a side note, for given that you are a household comprising of a Singapore citizen and foreigner spouse. Refer to our article on [decoupling for foreigner in Singapore](https:\/\/decouplingexpertise.sg\/decoupling-property-singapore\/) for insights on how you can decouple your first property to purchase a second property while minimising ABSD.\n\n## Conditions for remission of ABSD for couple consisting of Singaporean and Non Singaporean spouse\nIn the words of [IRAS](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/appeals-refunds-reliefs-and-remissions\/common-stamp-duty-remissions-and-reliefs-for-property\/remission-of-absd-for-a-married-couple)\n\n- The couple must include a Singaporean Citizen (SC) spouse\n- The property must be purchased under both names of the couple\n- And both spouse must not own any residential property\n\nNote, the couple must consist of at least one Singaporean citizen spouse. A couple consisting of a Singaporean PR and foreigner will not qualify for remission and will have to pay the higher applicable ABSD rate of 60% for their first property purchase.\n\n| Nationality of couple | No of properties currently owned by each spouse | No of property owned after purchase | ABSD Payable for SC Spouse after 27 Apr 2023 | ABSD Payable for Non Citizen Spouse after 27 Apr 2023 | Full Remission (no ABSD payable upfront) |\n|---|---|---|---|---|---|\n| SC + SPR | 0 | 1 | 0% | 5% | Applicable when criteria is met with one spouse being a citizen |\n| SC + Foreigner | 0 | 1 | 0% | 60% | Applicable when criteria is met with one spouse being a citizen |\n| SPR + Foreigner | 0 | 1 | 5% | 60% | 60% – higher ABSD rate applicable |\n\n[Edit Table](https:\/\/decouplingexpertise.sg\/wp-admin\/admin.php?page=ninja_tables#\/tables\/1037)\n\n## Situation in which couples are required to pay ABSD upfront and claim for refund later\nNow let’s consider the less ideal situations in which ABSD is to be paid first and claims have to be made for a refund later. Note, these are situations in which there is no intent to own 2 properties, couples are merely purchasing their new property first before selling their current property.\n\n### When couples purchase a resale private condo and have yet to sell their current property.\nIn the ideal sequence of events, when you and your spouse are looking to upgrade to a private condo. You would want to sell your existing property first before entering a contract to purchase a new property. In such a situation no ABSD will have to be paid.\n\nOn the other hand, if you found a new home that you and your spouse loved and would like to commit to a purchase first before selling your current home. You would have to foot the 20% ABSD bill upfront within 14 days of signing the sale and purchase document and make subsequent claims for a refund.\n\n### When couples purchase a new launch condo first, before selling their current property\nFor most married couples having their own place of dwelling remains a priority and when bunking in at parents’ place is not an option. Couples will face the predicament of having to hold on to their current property when purchasing a new launch condominium that will only be fully constructed in three to four years time.\n\nUnder such a situation, the married couple will have to pay ABSD upfront first and claim for a refund three to four years later. Within the following timeline, with the issuance of temporary occupancy permit for the new property and after they sell their existing property within 6 months from TOP.\n\n## Conditions for ABSD Refund\nHaving explored the situations in which ABSD is payable upfront and a claim for refund is to be made later. Let’s look into the details of the [criterias](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/appeals-refunds-reliefs-and-remissions\/common-stamp-duty-remissions-and-reliefs-for-property\/remission-of-absd-for-a-married-couple) and conditions required for making a claim.\n\n### Eligibility criteria\n- The couple must consist of at least one Singaporean citizen spouse\n- The current property must be sold within 6 months after the date of purchase or issuance of temporary occupation permit (TOP) or issuance of certificate of statutory completion (CSC), whichever is applicable\n- The property must be purchased under both the names of couple only\n### Note\n- ABSD refunds are only granted to couples consisting of at least one Singaporean citizen. Couples consisting of SPR and foreigner will not be eligible for claim\n- Singles, parent and child, siblings making joint purchases, are not eligible for ABSD refunds. It is a privilege only granted for Singapore married couples, facilitating their need to upgrade their properties for their own stay purposes.\n### Additional condition for refund\nAt the date of purchase of the second residential property, the married couple must only be holding interest in one property.\n\n- While making the purchase for the second property, it is permissible for a couple to own the current property under one name, with the other couple not owning any property.\n- But a couple cannot be making a refund with each of them owning one property at the time of purchase, this applies to situation whereby couple each own one property under one name\n\nTo qualify for a refund, ABSD must has been paid upfront upon purchase of the second residential property\n\nThe first residential property (co-owned or separately owned) has to be sold within 6 months after the \\*date of purchase of the second residential property.\n\n*\\*Date of purchase refers to*\n\n- *Date of acceptance of the option to purchase or*\n- *Date of signing the sale and purchase agreement or*\n- *Date of transfer when the first two document is not available or not applicable*\n\nIf the 2nd property is a new launch and is uncompleted at the time of purchase. The first residential property has to be sold within 6 months after the issuance date of the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC), whichever is earlier.\n\nThe married couple must remain married and there must be no change of ownership in the second property at the time of sale of the first property\n\nThe married couple must not purchase any additional residential property after the purchase of their 2nd residential property.\n\nLastly the application for refund of ABSD must be made within 6 months after the \\*sale of their first property\n\n\\**Date of sale refer to*\n\n- *Date of signing and accepting the option to purchase by the buyer or*\n- *Date in which sale and purchase agreement is signed by the buyer*\n- *Date of transfer when the first two document is not available or not applicable*\n\n| Nationality of couples | No of properties currently owned by each spouse | No of property owned after purchase | ABSD Payable upfront after 27 Apr 2023 | Refund of ABSD paid on second property |\n|---|---|---|---|---|\n| SC + SC | Co-owned 1 | 2 | 20% | Applicable when condition and criteria stated above is met |\n| SC + SPR | Co-owned 1 | 2 | 30% | Applicable when condition and criteria stated above is met |\n| SC + Foreigner | Co-owned 1 | 2 | 60% | Applicable when condition and criteria stated above is met |\n\n[Edit Table](https:\/\/decouplingexpertise.sg\/wp-admin\/admin.php?page=ninja_tables#\/tables\/1039)\n\n## How to apply for ABSD remission or refund\nYour conveyancing law firm will assist with the remission or claiming of refund for ABSD. It will be helpful to notify the lawyer beforehand that ABSD refund or remission is required to ensure everything proceeds according to timeline.\n\n## How ABSD can be funded and how will refund be made\nTo fund ABSD upfront payment, married couples can choose to use a combination of cash and CPF. Upon a successful claim for refund, the CPF amount utilised will be refunded back into your OA account while the cash amount will be refunded via cheque.\n\n## Situation in which couples are not entitled to a refund\nAs we develop a clear understanding of what it takes to make a ABSD refund, it is equally important to consider situations that might jeopardise our claim.\n\n### Married couples who purchase the second residential property but fail to sell their current property within six months\nThere could be situations when the market condition is not conducive for the sale of the current property, but note that it is important to keep within the 6 months time frame to sell your property after the purchase of your second property.\n\nIRAS have made it clear in their policy that the timeline cannot be compromised and no extension is allowed.\n\nIt will be important to work out your selling timeline properly to avoid a costly mistake\n\n### Married couples purchasing their third property, while selling their second property\nAddressing the possible loop hole for couples looking to claim ABSD refund on the purchase of their 3rd property.\n\nOne of the qualifying conditions states that a couple must not be holding more than one property when the second property is purchased. This meant that the couple will not be eligible for a ABSD refund on their 3rd property purchase.\n\nAs a side note, if you are looking at purchasing a second property for investment, you may be interested to do some quick calculation on what is the additional buyer stamp duty that will be incurred. Head over to the [2nd property stamp duty calculator](https:\/\/decouplingexpertise.sg\/2nd-property-stamp-duty-calculator-calculate-absd-for-2nd-property-with-ease\/) for some quick calculations.\n\n### Married couples who is purchasing the second property with only one name\nThis is particularly applicable to couples who have [decoupled](https:\/\/decouplingexpertise.sg\/decoupling-property-singapore\/) their names from the current property or are looking to [sell the current property to purchase two properties.](https:\/\/decouplingexpertise.sg\/the-complete-guide-to-sell-one-buy-two-property-investment-strategy\/)\n\nOne of the criteria for refund states that the property needs to be purchased with both married couples’ names. A refund will not be permitted when either one of the spouses tries to purchase a second property first while holding on to the current property.\n\n## Final words\nFrom a perspective of a homeowner with no intent on owning a second property, it would be most ideal to first sell your current property before purchasing the second property.\n\nThis will not only save you from the hassle of claiming for a refund. But most importantly it helps you avoid the need to fork out a hefty amount of cash or cpf for paying ABSD, on top of the usual buyer stamp duties and cash deposit.\n\nIf it is inevitable that a purchase needs to be made first, then at least you got a good grasp of the condition required for you to make a claim for refund\n\nFor apsiring property investors looking to figure out [how to avoid paying ABSD](https:\/\/decouplingexpertise.sg\/how-to-avoid-absd-when-buying-second-property-in-singapore\/) while owning your [second property](https:\/\/decouplingexpertise.sg\/key-considerations-when-purchasing-a-second-property\/) check out the following article.\n\n## Frequently asked questions regarding ABSD remission and refund\n#### Both me and my husband are Singapore citizens, we are currently living in a private condo and are looking to purchase a HDB flat while still holding on to our current property. Do we have to pay ABSD ?\nABSD remission will be given to HDB flat purchasers. As long as the current private property is disposed of within 6 months from the completion date of HDB flat, there will be no ABSD payable.\n\n#### My wife is a foreigner and I am a Singapore Citizen. We are looking to purchase our first private condo, jointly under both our names. Do we have to pay ABSD ?\nNo, is this case when a couple consists of at least one Singaporean Citizen and given that both couples currently do not own any property. ABSD will be remitted, no ABSD will be payable.\n\n#### My fiance inherited a private condo from her parents, and we are looking to get married and purchase a new launch condo for our matrimonial home. Are we eligible for an ABSD refund ?\nYes, you will be eligible for a refund, as long as your finance sells the inherited property within 6 months of the issuance of TOP or CSC for the new condo. In addition to that the new launch condo will have to be purchased under both your names.\n\n## Author\n- ![](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2023\/08\/Profile-Picture-Square.jpg)\n  #### [Jue Wen](https:\/\/decouplingexpertise.sg\/author\/jue-wen\/ \"Jue Wen\")\n  Jue Wen is a seasoned real estate researcher and strategist, with over 135 in-depth articles published on decoupling strategies and investment property planning in Singapore. His insights are backed by hands-on experience—applying these very frameworks to grow and optimise his personal property portfolio. Recognised for his methodical and data-driven approach, Jue Wen’s work serves as a trusted guide for homeowners looking to legally and strategically acquire a second property without incurring Additional Buyer’s Stamp Duty (ABSD). His mission is to equip property owners with actionable frameworks to build sustainable long-term wealth through real estate.\n\n### Looking to purchase your second property?\nJust fulfilled your MOP status for your executive or BTO or Looking to decouple from your current condomium? Or simply looking to purchase your 2nd investment property? Having assisted over 50 clients on their journey towards purchasing their second property, we have got the expertise to help you avoid unnecessary ABSD, optimise legal cost and clarify your doubts.  \n  \n Drop us quick Whatsapp message for non obligator questions and answers.\n\n[PrevPrevious PostInvesting in commercial property in Singapore – factors to consider](https:\/\/decouplingexpertise.sg\/investing-in-commercial-property-in-singapore-factors-to-consider\/)\n\n[Next PostInheriting HDB or Private Property – ABSD and How to keep inherited property ?Next](https:\/\/decouplingexpertise.sg\/can-i-inherit-private-property-if-i-own-a-hdb-can-private-property-owner-inherit-hdb-flat\/)\n\n- Recent Posts\n\n### [How Singapore citizen and PR couple can structure property ownership to avoid ABSD when buying a second property in Singapore ?](https:\/\/decouplingexpertise.sg\/how-singapore-citizen-and-pr-couple-can-structure-property-ownership-to-avoid-absd-when-buying-a-second-property-in-singapore\/)\n### [Narra Residences Review – Really Worth Investing ?](https:\/\/decouplingexpertise.sg\/narra-residences-review-really-worth-investing\/)\n### [What happens to your existing home loan during the decoupling process ? – Art of decoupling loan restructuring](https:\/\/decouplingexpertise.sg\/what-happens-to-your-existing-home-loan-during-the-decoupling-process-art-of-decoupling-loan-restructuring\/)\n### [Can You Decouple a Fully Paid Private Condo in Singapore and Still Keep It Loan-Free after Decoupling ?](https:\/\/decouplingexpertise.sg\/can-you-decouple-a-fully-paid-private-condo-in-singapore-and-still-keep-it-loan-free-after-decoupling\/)\n### [Decoupling Private Condo Case Study (50–50 Joint Tenancy): How a Couple Decoupled a \\$1.58M Unit to Buy a 3‑Bedroom New Launch at Springleaf Residences](https:\/\/decouplingexpertise.sg\/decoupling-case-study-39yo-1-58m-private-condo-to-springleaf-3-bedder\/)\n### [Are 1 bedroom condos still a good investment in 2026 ?](https:\/\/decouplingexpertise.sg\/are-1-bedroom-condos-still-a-good-investment-in-2026\/)\n\nEveryone’s home journey is different. Browse articles curated to help you find the answers you need for a more fulfilling home searching experience\n\n- Need a 2nd opinion ?\n\nDrop us a text on Whatsapp for non obligatory question and answer.\n\n[Whatsapp](http:\/\/wa.link\/p0mj4c)\n\n- Decoupling Q\\&A ?\n\nGet your questions answered by experienced consultants and legal partners\n\n[Whatsapp](http:\/\/wa.link\/p0mj4c)\n\n![](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2024\/03\/decoupling-logo-transparent-bg-color-pink-new.png)\n\n##### Your Guide to Owning Multiple Real Estate in Singapore\n\n**Quick Links**\n\n[About](https:\/\/decouplingexpertise.sg\/about-us\/)\n\n[Our Services](https:\/\/decouplingexpertise.sg\/consultation-decoupling-property\/)\n\n[Insights](https:\/\/decouplingexpertise.sg\/insights\/)\n\n[Contact us](https:\/\/decouplingexpertise.sg\/contact\/)\n\n[Terms of Use](https:\/\/decouplingexpertise.sg\/terms-of-use\/)\n\n[Editorial Policy](https:\/\/decouplingexpertise.sg\/editorial-policy\/)\n\n[Privacy Policy](https:\/\/decouplingexpertise.sg\/privacy-policy\/)\n\n**Research**\n\n- [Decoupling Property](https:\/\/decouplingexpertise.sg\/insights-decoupling-property\/)\n- [Decoupling lawyer directory](https:\/\/decouplingexpertise.sg\/insights-decoupling-lawyer-directory\/)\n- [Sell One Buy Two Property](https:\/\/decouplingexpertise.sg\/insights-sell-one-buy-two-property\/)\n- [Strategies to Minimising ABSD](https:\/\/decouplingexpertise.sg\/strategies-to-minimising-absd\/)\n- [Guides to Purchasing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-guides-to-purchasing-2nd-property\/)\n- [Guides to Selecting 2nd Property](https:\/\/decouplingexpertise.sg\/insights-guides-to-selecting-2nd-property\/)\n\n- [Decoupling Property](https:\/\/decouplingexpertise.sg\/insights-decoupling-property\/)\n- [Decoupling lawyer directory](https:\/\/decouplingexpertise.sg\/insights-decoupling-lawyer-directory\/)\n- [Sell One Buy Two Property](https:\/\/decouplingexpertise.sg\/insights-sell-one-buy-two-property\/)\n- [Strategies to Minimising ABSD](https:\/\/decouplingexpertise.sg\/strategies-to-minimising-absd\/)\n- [Guides to Purchasing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-guides-to-purchasing-2nd-property\/)\n- [Guides to Selecting 2nd Property](https:\/\/decouplingexpertise.sg\/insights-guides-to-selecting-2nd-property\/)\n\n- [Financing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-financing-2nd-property\/)\n- [What to do next – BTO MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-bto-mop\/)\n- [What to do next – EC MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-ec-mop\/)\n- [Case Studies](https:\/\/decouplingexpertise.sg\/insights-case-studies\/)\n- [Tools](https:\/\/decouplingexpertise.sg\/insights-tools\/)\n\n- [Financing 2nd Property](https:\/\/decouplingexpertise.sg\/insights-financing-2nd-property\/)\n- [What to do next – BTO MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-bto-mop\/)\n- [What to do next – EC MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-ec-mop\/)\n- [Case Studies](https:\/\/decouplingexpertise.sg\/insights-case-studies\/)\n- [Tools](https:\/\/decouplingexpertise.sg\/insights-tools\/)\n\n[Decoupling Lawyer Directory](https:\/\/decouplingexpertise.sg\/insights-decoupling-lawyer-directory\/)\n\n[Strategies to Minimising ABSD](https:\/\/decouplingexpertise.sg\/strategies-to-minimising-absd\/)\n\n[New Launch Condo Research](https:\/\/decouplingexpertise.sg\/insights-new-launch-condo-research\/)\n\n[What to do next – BTO MOP](https:\/\/decouplingexpertise.sg\/insights-what-to-do-next-bto-mop\/)\n\n[Case Studies](https:\/\/decouplingexpertise.sg\/insights-case-studies\/)\n##### Follow Us\n[Facebook-f]()\n\n[Youtube]()\n\n@ 2026 All Rights Reserved.\n\n[![](https:\/\/decouplingexpertise.sg\/wp-content\/uploads\/2024\/01\/whatsapp-text-icon.jpg)](https:\/\/wa.me\/6598598434?text=Hi+I+would+like+to+have+a+free+consult+consultation)\n\nerror: Oops - writing original content is fun, give it a shot \\!\n\n## **Jue Wen**\nAuthor\n\nJue Wen is the property analyst and content marketing lead at decoupling expertise.  \nHe specialises in helping clients overcome the complexities involved in owning their second private property in Singapore.  \nHe had over 10 years of experience in real estate investing and have written over 40 detail guides on decoupling and minimising ABSD. He is a licensed real estate consultant and holds a Bachelor degree in Business Management from the Nanyang Technological University.\n\n## Kenji\nCo-Author\n\nKenji is the Group Division Director of ERA Realty Network.  \nHe have got over 20 years of experience in real estate and have successfully helped over 50 couples purchased their second property. He specialises in helping client achieve the best approach towards acquiring their ideal investment properties while minimising ABSD.","attrs_readable_markdown":"Additional buyer stamp duty also known as ABSD. It was conceived with the intent to ensure residential prices remain attainable for most Singaporeans, discouraging property investors from driving prices up by owning multiple properties.\n\nUnfortunately, the rigid implementation of the tax policy brings about collateral damages, penalising property owners with no intention to own a second property. You could have landed on this article because you and your spouse are facing the same predicament.\n\nIn this article, we will run through all the possible recourse for you to remit or refund any ABSD payable.\n\n## Difference between ABSD remission and ABSD refund\nSetting the context, let’s establish the difference between ABSD remission and ABSD refunds.\n\n- ABSD remission refers to instances whereby ABSD payment is waived, with no ABSD payable upfront.\n- ABSD refund refers to instances whereby ABSD payment is to be made upfront and to be claimed back later\n## Situation in which ABSD is remiss – couples do not have to pay ABSD upfront\nFirst off, let’s consider the ideal situations when there is no need to pay ABSD upfront\n\n### Purchasing an EC\nThere are situations when a married couple is looking to upgrade. They purchased a new private property, but have yet to sell their current property. Under such situations, they would have to first pay ABSD upon and claim for a refund after the sale of their current property.\n\nUnique to the purchase of an executive condominium, this ABSD charge is not required. Couples simply need to fulfil the eligibility criteria to apply for an EC and dispose of the current property within 6 months from the date of issuance of the Temporary Occupation permit.\n\nThis privilege is also applicable to singles who are currently holding on to a property and makes an application for an EC under the joint singles scheme.\n\nSide note this privilege is mainly applicable to couples currently holding on to a HDB flat and is looking to upgrade to an EC.\n\nFor couples currently holding on to a private property, this privilege will not be applicable to you. As one of the criteria for EC application is for you to dispose of any private property 30 months prior to application.\n\n### Upgrading from your current HDB flat to another HDB flat\nThe same ABSD remission described above is available to couples looking to upgrade to a bigger HDB flat or a new HDB in a better location. If you choose to purchase your new HDB before selling your current property, no ABSD is payable.\n\nBut aligning with HDB rule, you would still have to sell your existing flat within six months when you receive the keys to your new flat.\n\n### When a couple consisting of a Singapore Citizen and a non Singapore Citizen purchase their first property.\nTypically when a property buyer is not a Singaporean citizen, they will be required to pay ABSD even if this is their first property purchased.\n\n| Profile of Buyer | ABSD Rates on or after 27 Apr 2023 |\n|---|---|\n| SC buying first residential property | 0% |\n| SPR buying first residential property | 5% |\n| FR buying any residential property | 60% |\n\n[Edit Table](https:\/\/decouplingexpertise.sg\/wp-admin\/admin.php?page=ninja_tables#\/tables\/1057)\n\nHowever, if the purchase was to be made together with a Singaporean citizen, as a married couple. The respective ABSD charges will qualify for a full remission, given the following conditions are met.\n\nAs a side note, for given that you are a household comprising of a Singapore citizen and foreigner spouse. Refer to our article on [decoupling for foreigner in Singapore](https:\/\/decouplingexpertise.sg\/decoupling-property-singapore\/) for insights on how you can decouple your first property to purchase a second property while minimising ABSD.\n\n## Conditions for remission of ABSD for couple consisting of Singaporean and Non Singaporean spouse\nIn the words of [IRAS](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/appeals-refunds-reliefs-and-remissions\/common-stamp-duty-remissions-and-reliefs-for-property\/remission-of-absd-for-a-married-couple)\n\n- The couple must include a Singaporean Citizen (SC) spouse\n- The property must be purchased under both names of the couple\n- And both spouse must not own any residential property\n\nNote, the couple must consist of at least one Singaporean citizen spouse. A couple consisting of a Singaporean PR and foreigner will not qualify for remission and will have to pay the higher applicable ABSD rate of 60% for their first property purchase.\n\n| Nationality of couple | No of properties currently owned by each spouse | No of property owned after purchase | ABSD Payable for SC Spouse after 27 Apr 2023 | ABSD Payable for Non Citizen Spouse after 27 Apr 2023 | Full Remission (no ABSD payable upfront) |\n|---|---|---|---|---|---|\n| SC + SPR | 0 | 1 | 0% | 5% | Applicable when criteria is met with one spouse being a citizen |\n| SC + Foreigner | 0 | 1 | 0% | 60% | Applicable when criteria is met with one spouse being a citizen |\n| SPR + Foreigner | 0 | 1 | 5% | 60% | 60% – higher ABSD rate applicable |\n\n[Edit Table](https:\/\/decouplingexpertise.sg\/wp-admin\/admin.php?page=ninja_tables#\/tables\/1037)\n\n## Situation in which couples are required to pay ABSD upfront and claim for refund later\nNow let’s consider the less ideal situations in which ABSD is to be paid first and claims have to be made for a refund later. Note, these are situations in which there is no intent to own 2 properties, couples are merely purchasing their new property first before selling their current property.\n\n### When couples purchase a resale private condo and have yet to sell their current property.\nIn the ideal sequence of events, when you and your spouse are looking to upgrade to a private condo. You would want to sell your existing property first before entering a contract to purchase a new property. In such a situation no ABSD will have to be paid.\n\nOn the other hand, if you found a new home that you and your spouse loved and would like to commit to a purchase first before selling your current home. You would have to foot the 20% ABSD bill upfront within 14 days of signing the sale and purchase document and make subsequent claims for a refund.\n\n### When couples purchase a new launch condo first, before selling their current property\nFor most married couples having their own place of dwelling remains a priority and when bunking in at parents’ place is not an option. Couples will face the predicament of having to hold on to their current property when purchasing a new launch condominium that will only be fully constructed in three to four years time.\n\nUnder such a situation, the married couple will have to pay ABSD upfront first and claim for a refund three to four years later. Within the following timeline, with the issuance of temporary occupancy permit for the new property and after they sell their existing property within 6 months from TOP.\n\n## Conditions for ABSD Refund\nHaving explored the situations in which ABSD is payable upfront and a claim for refund is to be made later. Let’s look into the details of the [criterias](https:\/\/www.iras.gov.sg\/taxes\/stamp-duty\/for-property\/appeals-refunds-reliefs-and-remissions\/common-stamp-duty-remissions-and-reliefs-for-property\/remission-of-absd-for-a-married-couple) and conditions required for making a claim.\n\n### Eligibility criteria\n- The couple must consist of at least one Singaporean citizen spouse\n- The current property must be sold within 6 months after the date of purchase or issuance of temporary occupation permit (TOP) or issuance of certificate of statutory completion (CSC), whichever is applicable\n- The property must be purchased under both the names of couple only\n### Note\n- ABSD refunds are only granted to couples consisting of at least one Singaporean citizen. Couples consisting of SPR and foreigner will not be eligible for claim\n- Singles, parent and child, siblings making joint purchases, are not eligible for ABSD refunds. It is a privilege only granted for Singapore married couples, facilitating their need to upgrade their properties for their own stay purposes.\n### Additional condition for refund\nAt the date of purchase of the second residential property, the married couple must only be holding interest in one property.\n\n- While making the purchase for the second property, it is permissible for a couple to own the current property under one name, with the other couple not owning any property.\n- But a couple cannot be making a refund with each of them owning one property at the time of purchase, this applies to situation whereby couple each own one property under one name\n\nTo qualify for a refund, ABSD must has been paid upfront upon purchase of the second residential property\n\nThe first residential property (co-owned or separately owned) has to be sold within 6 months after the \\*date of purchase of the second residential property.\n\n*\\*Date of purchase refers to*\n\n- *Date of acceptance of the option to purchase or*\n- *Date of signing the sale and purchase agreement or*\n- *Date of transfer when the first two document is not available or not applicable*\n\nIf the 2nd property is a new launch and is uncompleted at the time of purchase. The first residential property has to be sold within 6 months after the issuance date of the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC), whichever is earlier.\n\nThe married couple must remain married and there must be no change of ownership in the second property at the time of sale of the first property\n\nThe married couple must not purchase any additional residential property after the purchase of their 2nd residential property.\n\nLastly the application for refund of ABSD must be made within 6 months after the \\*sale of their first property\n\n\\**Date of sale refer to*\n\n- *Date of signing and accepting the option to purchase by the buyer or*\n- *Date in which sale and purchase agreement is signed by the buyer*\n- *Date of transfer when the first two document is not available or not applicable*\n\n| Nationality of couples | No of properties currently owned by each spouse | No of property owned after purchase | ABSD Payable upfront after 27 Apr 2023 | Refund of ABSD paid on second property |\n|---|---|---|---|---|\n| SC + SC | Co-owned 1 | 2 | 20% | Applicable when condition and criteria stated above is met |\n| SC + SPR | Co-owned 1 | 2 | 30% | Applicable when condition and criteria stated above is met |\n| SC + Foreigner | Co-owned 1 | 2 | 60% | Applicable when condition and criteria stated above is met |\n\n[Edit Table](https:\/\/decouplingexpertise.sg\/wp-admin\/admin.php?page=ninja_tables#\/tables\/1039)\n\n## How to apply for ABSD remission or refund\nYour conveyancing law firm will assist with the remission or claiming of refund for ABSD. It will be helpful to notify the lawyer beforehand that ABSD refund or remission is required to ensure everything proceeds according to timeline.\n\n## How ABSD can be funded and how will refund be made\nTo fund ABSD upfront payment, married couples can choose to use a combination of cash and CPF. Upon a successful claim for refund, the CPF amount utilised will be refunded back into your OA account while the cash amount will be refunded via cheque.\n\n## Situation in which couples are not entitled to a refund\nAs we develop a clear understanding of what it takes to make a ABSD refund, it is equally important to consider situations that might jeopardise our claim.\n\n### Married couples who purchase the second residential property but fail to sell their current property within six months\nThere could be situations when the market condition is not conducive for the sale of the current property, but note that it is important to keep within the 6 months time frame to sell your property after the purchase of your second property.\n\nIRAS have made it clear in their policy that the timeline cannot be compromised and no extension is allowed.\n\nIt will be important to work out your selling timeline properly to avoid a costly mistake\n\n### Married couples purchasing their third property, while selling their second property\nAddressing the possible loop hole for couples looking to claim ABSD refund on the purchase of their 3rd property.\n\nOne of the qualifying conditions states that a couple must not be holding more than one property when the second property is purchased. This meant that the couple will not be eligible for a ABSD refund on their 3rd property purchase.\n\nAs a side note, if you are looking at purchasing a second property for investment, you may be interested to do some quick calculation on what is the additional buyer stamp duty that will be incurred. Head over to the [2nd property stamp duty calculator](https:\/\/decouplingexpertise.sg\/2nd-property-stamp-duty-calculator-calculate-absd-for-2nd-property-with-ease\/) for some quick calculations.\n\n### Married couples who is purchasing the second property with only one name\nThis is particularly applicable to couples who have [decoupled](https:\/\/decouplingexpertise.sg\/decoupling-property-singapore\/) their names from the current property or are looking to [sell the current property to purchase two properties.](https:\/\/decouplingexpertise.sg\/the-complete-guide-to-sell-one-buy-two-property-investment-strategy\/)\n\nOne of the criteria for refund states that the property needs to be purchased with both married couples’ names. A refund will not be permitted when either one of the spouses tries to purchase a second property first while holding on to the current property.\n\n## Final words\nFrom a perspective of a homeowner with no intent on owning a second property, it would be most ideal to first sell your current property before purchasing the second property.\n\nThis will not only save you from the hassle of claiming for a refund. But most importantly it helps you avoid the need to fork out a hefty amount of cash or cpf for paying ABSD, on top of the usual buyer stamp duties and cash deposit.\n\nIf it is inevitable that a purchase needs to be made first, then at least you got a good grasp of the condition required for you to make a claim for refund\n\nFor apsiring property investors looking to figure out [how to avoid paying ABSD](https:\/\/decouplingexpertise.sg\/how-to-avoid-absd-when-buying-second-property-in-singapore\/) while owning your [second property](https:\/\/decouplingexpertise.sg\/key-considerations-when-purchasing-a-second-property\/) check out the following article.\n\n## Frequently asked questions regarding ABSD remission and refund\n#### Both me and my husband are Singapore citizens, we are currently living in a private condo and are looking to purchase a HDB flat while still holding on to our current property. Do we have to pay ABSD ?\nABSD remission will be given to HDB flat purchasers. As long as the current private property is disposed of within 6 months from the completion date of HDB flat, there will be no ABSD payable.\n\n#### My wife is a foreigner and I am a Singapore Citizen. We are looking to purchase our first private condo, jointly under both our names. Do we have to pay ABSD ?\nNo, is this case when a couple consists of at least one Singaporean Citizen and given that both couples currently do not own any property. ABSD will be remitted, no ABSD will be payable.\n\n#### My fiance inherited a private condo from her parents, and we are looking to get married and purchase a new launch condo for our matrimonial home. Are we eligible for an ABSD refund ?\nYes, you will be eligible for a refund, as long as your finance sells the inherited property within 6 months of the issuance of TOP or CSC for the new condo. In addition to that the new launch condo will have to be purchased under both your names.","meta_canonical":null}

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Boilerpipe Text	Additional buyer stamp duty also known as ABSD. It was conceived with the intent to ensure residential prices remain attainable for most Singaporeans, discouraging property investors from driving prices up by owning multiple properties. Unfortunately, the rigid implementation of the tax policy brings about collateral damages, penalising property owners with no intention to own a second property. You could have landed on this article because you and your spouse are facing the same predicament. In this article, we will run through all the possible recourse for you to remit or refund any ABSD payable. Difference between ABSD remission and ABSD refund Setting the context, let’s establish the difference between ABSD remission and ABSD refunds. ABSD remission refers to instances whereby ABSD payment is waived, with no ABSD payable upfront. ABSD refund refers to instances whereby ABSD payment is to be made upfront and to be claimed back later Situation in which ABSD is remiss – couples do not have to pay ABSD upfront First off, let’s consider the ideal situations when there is no need to pay ABSD upfront Purchasing an EC There are situations when a married couple is looking to upgrade. They purchased a new private property, but have yet to sell their current property. Under such situations, they would have to first pay ABSD upon and claim for a refund after the sale of their current property. Unique to the purchase of an executive condominium, this ABSD charge is not required. Couples simply need to fulfil the eligibility criteria to apply for an EC and dispose of the current property within 6 months from the date of issuance of the Temporary Occupation permit. This privilege is also applicable to singles who are currently holding on to a property and makes an application for an EC under the joint singles scheme. Side note this privilege is mainly applicable to couples currently holding on to a HDB flat and is looking to upgrade to an EC. For couples currently holding on to a private property, this privilege will not be applicable to you. As one of the criteria for EC application is for you to dispose of any private property 30 months prior to application. Upgrading from your current HDB flat to another HDB flat The same ABSD remission described above is available to couples looking to upgrade to a bigger HDB flat or a new HDB in a better location. If you choose to purchase your new HDB before selling your current property, no ABSD is payable. But aligning with HDB rule, you would still have to sell your existing flat within six months when you receive the keys to your new flat. When a couple consisting of a Singapore Citizen and a non Singapore Citizen purchase their first property. Typically when a property buyer is not a Singaporean citizen, they will be required to pay ABSD even if this is their first property purchased. Profile of Buyer ABSD Rates on or after 27 Apr 2023 SC buying first residential property 0% SPR buying first residential property 5% FR buying any residential property 60% Edit Table However, if the purchase was to be made together with a Singaporean citizen, as a married couple. The respective ABSD charges will qualify for a full remission, given the following conditions are met. As a side note, for given that you are a household comprising of a Singapore citizen and foreigner spouse. Refer to our article on decoupling for foreigner in Singapore for insights on how you can decouple your first property to purchase a second property while minimising ABSD. Conditions for remission of ABSD for couple consisting of Singaporean and Non Singaporean spouse In the words of IRAS The couple must include a Singaporean Citizen (SC) spouse The property must be purchased under both names of the couple And both spouse must not own any residential property Note, the couple must consist of at least one Singaporean citizen spouse. A couple consisting of a Singaporean PR and foreigner will not qualify for remission and will have to pay the higher applicable ABSD rate of 60% for their first property purchase. Nationality of couple No of properties currently owned by each spouse No of property owned after purchase ABSD Payable for SC Spouse after 27 Apr 2023 ABSD Payable for Non Citizen Spouse after 27 Apr 2023 Full Remission (no ABSD payable upfront) SC + SPR 0 1 0% 5% Applicable when criteria is met with one spouse being a citizen SC + Foreigner 0 1 0% 60% Applicable when criteria is met with one spouse being a citizen SPR + Foreigner 0 1 5% 60% 60% – higher ABSD rate applicable Edit Table Situation in which couples are required to pay ABSD upfront and claim for refund later Now let’s consider the less ideal situations in which ABSD is to be paid first and claims have to be made for a refund later. Note, these are situations in which there is no intent to own 2 properties, couples are merely purchasing their new property first before selling their current property. When couples purchase a resale private condo and have yet to sell their current property. In the ideal sequence of events, when you and your spouse are looking to upgrade to a private condo. You would want to sell your existing property first before entering a contract to purchase a new property. In such a situation no ABSD will have to be paid. On the other hand, if you found a new home that you and your spouse loved and would like to commit to a purchase first before selling your current home. You would have to foot the 20% ABSD bill upfront within 14 days of signing the sale and purchase document and make subsequent claims for a refund. When couples purchase a new launch condo first, before selling their current property For most married couples having their own place of dwelling remains a priority and when bunking in at parents’ place is not an option. Couples will face the predicament of having to hold on to their current property when purchasing a new launch condominium that will only be fully constructed in three to four years time. Under such a situation, the married couple will have to pay ABSD upfront first and claim for a refund three to four years later. Within the following timeline, with the issuance of temporary occupancy permit for the new property and after they sell their existing property within 6 months from TOP. Conditions for ABSD Refund Having explored the situations in which ABSD is payable upfront and a claim for refund is to be made later. Let’s look into the details of the criterias and conditions required for making a claim. Eligibility criteria The couple must consist of at least one Singaporean citizen spouse The current property must be sold within 6 months after the date of purchase or issuance of temporary occupation permit (TOP) or issuance of certificate of statutory completion (CSC), whichever is applicable The property must be purchased under both the names of couple only Note ABSD refunds are only granted to couples consisting of at least one Singaporean citizen. Couples consisting of SPR and foreigner will not be eligible for claim Singles, parent and child, siblings making joint purchases, are not eligible for ABSD refunds. It is a privilege only granted for Singapore married couples, facilitating their need to upgrade their properties for their own stay purposes. Additional condition for refund At the date of purchase of the second residential property, the married couple must only be holding interest in one property. While making the purchase for the second property, it is permissible for a couple to own the current property under one name, with the other couple not owning any property. But a couple cannot be making a refund with each of them owning one property at the time of purchase, this applies to situation whereby couple each own one property under one name To qualify for a refund, ABSD must has been paid upfront upon purchase of the second residential property The first residential property (co-owned or separately owned) has to be sold within 6 months after the date of purchase of the second residential property. Date of purchase refers to Date of acceptance of the option to purchase or Date of signing the sale and purchase agreement or Date of transfer when the first two document is not available or not applicable If the 2nd property is a new launch and is uncompleted at the time of purchase. The first residential property has to be sold within 6 months after the issuance date of the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC), whichever is earlier. The married couple must remain married and there must be no change of ownership in the second property at the time of sale of the first property The married couple must not purchase any additional residential property after the purchase of their 2nd residential property. Lastly the application for refund of ABSD must be made within 6 months after the sale of their first property Date of sale refer to Date of signing and accepting the option to purchase by the buyer or Date in which sale and purchase agreement is signed by the buyer Date of transfer when the first two document is not available or not applicable Nationality of couples No of properties currently owned by each spouse No of property owned after purchase ABSD Payable upfront after 27 Apr 2023 Refund of ABSD paid on second property SC + SC Co-owned 1 2 20% Applicable when condition and criteria stated above is met SC + SPR Co-owned 1 2 30% Applicable when condition and criteria stated above is met SC + Foreigner Co-owned 1 2 60% Applicable when condition and criteria stated above is met Edit Table How to apply for ABSD remission or refund Your conveyancing law firm will assist with the remission or claiming of refund for ABSD. It will be helpful to notify the lawyer beforehand that ABSD refund or remission is required to ensure everything proceeds according to timeline. How ABSD can be funded and how will refund be made To fund ABSD upfront payment, married couples can choose to use a combination of cash and CPF. Upon a successful claim for refund, the CPF amount utilised will be refunded back into your OA account while the cash amount will be refunded via cheque. Situation in which couples are not entitled to a refund As we develop a clear understanding of what it takes to make a ABSD refund, it is equally important to consider situations that might jeopardise our claim. Married couples who purchase the second residential property but fail to sell their current property within six months There could be situations when the market condition is not conducive for the sale of the current property, but note that it is important to keep within the 6 months time frame to sell your property after the purchase of your second property. IRAS have made it clear in their policy that the timeline cannot be compromised and no extension is allowed. It will be important to work out your selling timeline properly to avoid a costly mistake Married couples purchasing their third property, while selling their second property Addressing the possible loop hole for couples looking to claim ABSD refund on the purchase of their 3rd property. One of the qualifying conditions states that a couple must not be holding more than one property when the second property is purchased. This meant that the couple will not be eligible for a ABSD refund on their 3rd property purchase. As a side note, if you are looking at purchasing a second property for investment, you may be interested to do some quick calculation on what is the additional buyer stamp duty that will be incurred. Head over to the 2nd property stamp duty calculator for some quick calculations. Married couples who is purchasing the second property with only one name This is particularly applicable to couples who have decoupled their names from the current property or are looking to sell the current property to purchase two properties. One of the criteria for refund states that the property needs to be purchased with both married couples’ names. A refund will not be permitted when either one of the spouses tries to purchase a second property first while holding on to the current property. Final words From a perspective of a homeowner with no intent on owning a second property, it would be most ideal to first sell your current property before purchasing the second property. This will not only save you from the hassle of claiming for a refund. But most importantly it helps you avoid the need to fork out a hefty amount of cash or cpf for paying ABSD, on top of the usual buyer stamp duties and cash deposit. If it is inevitable that a purchase needs to be made first, then at least you got a good grasp of the condition required for you to make a claim for refund For apsiring property investors looking to figure out how to avoid paying ABSD while owning your second property check out the following article. Frequently asked questions regarding ABSD remission and refund Both me and my husband are Singapore citizens, we are currently living in a private condo and are looking to purchase a HDB flat while still holding on to our current property. Do we have to pay ABSD ? ABSD remission will be given to HDB flat purchasers. As long as the current private property is disposed of within 6 months from the completion date of HDB flat, there will be no ABSD payable. My wife is a foreigner and I am a Singapore Citizen. We are looking to purchase our first private condo, jointly under both our names. Do we have to pay ABSD ? No, is this case when a couple consists of at least one Singaporean Citizen and given that both couples currently do not own any property. ABSD will be remitted, no ABSD will be payable. My fiance inherited a private condo from her parents, and we are looking to get married and purchase a new launch condo for our matrimonial home. Are we eligible for an ABSD refund ? Yes, you will be eligible for a refund, as long as your finance sells the inherited property within 6 months of the issuance of TOP or CSC for the new condo. In addition to that the new launch condo will have to be purchased under both your names.
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It was conceived with the intent to ensure residential prices remain attainable for most Singaporeans, discouraging property investors from driving prices up by owning multiple properties. Unfortunately, the rigid implementation of the tax policy brings about collateral damages, penalising property owners with no intention to own a second property. You could have landed on this article because you and your spouse are facing the same predicament. In this article, we will run through all the possible recourse for you to remit or refund any ABSD payable. ## Difference between ABSD remission and ABSD refund Setting the context, let’s establish the difference between ABSD remission and ABSD refunds. - ABSD remission refers to instances whereby ABSD payment is waived, with no ABSD payable upfront. - ABSD refund refers to instances whereby ABSD payment is to be made upfront and to be claimed back later ## Situation in which ABSD is remiss – couples do not have to pay ABSD upfront First off, let’s consider the ideal situations when there is no need to pay ABSD upfront ### Purchasing an EC There are situations when a married couple is looking to upgrade. They purchased a new private property, but have yet to sell their current property. Under such situations, they would have to first pay ABSD upon and claim for a refund after the sale of their current property. Unique to the purchase of an executive condominium, this ABSD charge is not required. Couples simply need to fulfil the eligibility criteria to apply for an EC and dispose of the current property within 6 months from the date of issuance of the Temporary Occupation permit. This privilege is also applicable to singles who are currently holding on to a property and makes an application for an EC under the joint singles scheme. Side note this privilege is mainly applicable to couples currently holding on to a HDB flat and is looking to upgrade to an EC. For couples currently holding on to a private property, this privilege will not be applicable to you. As one of the criteria for EC application is for you to dispose of any private property 30 months prior to application. ### Upgrading from your current HDB flat to another HDB flat The same ABSD remission described above is available to couples looking to upgrade to a bigger HDB flat or a new HDB in a better location. If you choose to purchase your new HDB before selling your current property, no ABSD is payable. But aligning with HDB rule, you would still have to sell your existing flat within six months when you receive the keys to your new flat. ### When a couple consisting of a Singapore Citizen and a non Singapore Citizen purchase their first property. Typically when a property buyer is not a Singaporean citizen, they will be required to pay ABSD even if this is their first property purchased. \| Profile of Buyer \| ABSD Rates on or after 27 Apr 2023 \| \|---\|---\| \| SC buying first residential property \| 0% \| \| SPR buying first residential property \| 5% \| \| FR buying any residential property \| 60% \| [Edit Table](https://decouplingexpertise.sg/wp-admin/admin.php?page=ninja_tables#/tables/1057) However, if the purchase was to be made together with a Singaporean citizen, as a married couple. The respective ABSD charges will qualify for a full remission, given the following conditions are met. As a side note, for given that you are a household comprising of a Singapore citizen and foreigner spouse. Refer to our article on [decoupling for foreigner in Singapore](https://decouplingexpertise.sg/decoupling-property-singapore/) for insights on how you can decouple your first property to purchase a second property while minimising ABSD. ## Conditions for remission of ABSD for couple consisting of Singaporean and Non Singaporean spouse In the words of [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions/common-stamp-duty-remissions-and-reliefs-for-property/remission-of-absd-for-a-married-couple) - The couple must include a Singaporean Citizen (SC) spouse - The property must be purchased under both names of the couple - And both spouse must not own any residential property Note, the couple must consist of at least one Singaporean citizen spouse. A couple consisting of a Singaporean PR and foreigner will not qualify for remission and will have to pay the higher applicable ABSD rate of 60% for their first property purchase. \| Nationality of couple \| No of properties currently owned by each spouse \| No of property owned after purchase \| ABSD Payable for SC Spouse after 27 Apr 2023 \| ABSD Payable for Non Citizen Spouse after 27 Apr 2023 \| Full Remission (no ABSD payable upfront) \| \|---\|---\|---\|---\|---\|---\| \| SC + SPR \| 0 \| 1 \| 0% \| 5% \| Applicable when criteria is met with one spouse being a citizen \| \| SC + Foreigner \| 0 \| 1 \| 0% \| 60% \| Applicable when criteria is met with one spouse being a citizen \| \| SPR + Foreigner \| 0 \| 1 \| 5% \| 60% \| 60% – higher ABSD rate applicable \| [Edit Table](https://decouplingexpertise.sg/wp-admin/admin.php?page=ninja_tables#/tables/1037) ## Situation in which couples are required to pay ABSD upfront and claim for refund later Now let’s consider the less ideal situations in which ABSD is to be paid first and claims have to be made for a refund later. Note, these are situations in which there is no intent to own 2 properties, couples are merely purchasing their new property first before selling their current property. ### When couples purchase a resale private condo and have yet to sell their current property. In the ideal sequence of events, when you and your spouse are looking to upgrade to a private condo. You would want to sell your existing property first before entering a contract to purchase a new property. In such a situation no ABSD will have to be paid. On the other hand, if you found a new home that you and your spouse loved and would like to commit to a purchase first before selling your current home. You would have to foot the 20% ABSD bill upfront within 14 days of signing the sale and purchase document and make subsequent claims for a refund. ### When couples purchase a new launch condo first, before selling their current property For most married couples having their own place of dwelling remains a priority and when bunking in at parents’ place is not an option. Couples will face the predicament of having to hold on to their current property when purchasing a new launch condominium that will only be fully constructed in three to four years time. Under such a situation, the married couple will have to pay ABSD upfront first and claim for a refund three to four years later. Within the following timeline, with the issuance of temporary occupancy permit for the new property and after they sell their existing property within 6 months from TOP. ## Conditions for ABSD Refund Having explored the situations in which ABSD is payable upfront and a claim for refund is to be made later. Let’s look into the details of the [criterias](https://www.iras.gov.sg/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions/common-stamp-duty-remissions-and-reliefs-for-property/remission-of-absd-for-a-married-couple) and conditions required for making a claim. ### Eligibility criteria - The couple must consist of at least one Singaporean citizen spouse - The current property must be sold within 6 months after the date of purchase or issuance of temporary occupation permit (TOP) or issuance of certificate of statutory completion (CSC), whichever is applicable - The property must be purchased under both the names of couple only ### Note - ABSD refunds are only granted to couples consisting of at least one Singaporean citizen. Couples consisting of SPR and foreigner will not be eligible for claim - Singles, parent and child, siblings making joint purchases, are not eligible for ABSD refunds. It is a privilege only granted for Singapore married couples, facilitating their need to upgrade their properties for their own stay purposes. ### Additional condition for refund At the date of purchase of the second residential property, the married couple must only be holding interest in one property. - While making the purchase for the second property, it is permissible for a couple to own the current property under one name, with the other couple not owning any property. - But a couple cannot be making a refund with each of them owning one property at the time of purchase, this applies to situation whereby couple each own one property under one name To qualify for a refund, ABSD must has been paid upfront upon purchase of the second residential property The first residential property (co-owned or separately owned) has to be sold within 6 months after the \date of purchase of the second residential property. \Date of purchase refers to - Date of acceptance of the option to purchase or - Date of signing the sale and purchase agreement or - Date of transfer when the first two document is not available or not applicable If the 2nd property is a new launch and is uncompleted at the time of purchase. The first residential property has to be sold within 6 months after the issuance date of the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC), whichever is earlier. The married couple must remain married and there must be no change of ownership in the second property at the time of sale of the first property The married couple must not purchase any additional residential property after the purchase of their 2nd residential property. Lastly the application for refund of ABSD must be made within 6 months after the \sale of their first property \Date of sale refer to - Date of signing and accepting the option to purchase by the buyer or - Date in which sale and purchase agreement is signed by the buyer - Date of transfer when the first two document is not available or not applicable \| Nationality of couples \| No of properties currently owned by each spouse \| No of property owned after purchase \| ABSD Payable upfront after 27 Apr 2023 \| Refund of ABSD paid on second property \| \|---\|---\|---\|---\|---\| \| SC + SC \| Co-owned 1 \| 2 \| 20% \| Applicable when condition and criteria stated above is met \| \| SC + SPR \| Co-owned 1 \| 2 \| 30% \| Applicable when condition and criteria stated above is met \| \| SC + Foreigner \| Co-owned 1 \| 2 \| 60% \| Applicable when condition and criteria stated above is met \| [Edit Table](https://decouplingexpertise.sg/wp-admin/admin.php?page=ninja_tables#/tables/1039) ## How to apply for ABSD remission or refund Your conveyancing law firm will assist with the remission or claiming of refund for ABSD. It will be helpful to notify the lawyer beforehand that ABSD refund or remission is required to ensure everything proceeds according to timeline. ## How ABSD can be funded and how will refund be made To fund ABSD upfront payment, married couples can choose to use a combination of cash and CPF. Upon a successful claim for refund, the CPF amount utilised will be refunded back into your OA account while the cash amount will be refunded via cheque. ## Situation in which couples are not entitled to a refund As we develop a clear understanding of what it takes to make a ABSD refund, it is equally important to consider situations that might jeopardise our claim. ### Married couples who purchase the second residential property but fail to sell their current property within six months There could be situations when the market condition is not conducive for the sale of the current property, but note that it is important to keep within the 6 months time frame to sell your property after the purchase of your second property. IRAS have made it clear in their policy that the timeline cannot be compromised and no extension is allowed. It will be important to work out your selling timeline properly to avoid a costly mistake ### Married couples purchasing their third property, while selling their second property Addressing the possible loop hole for couples looking to claim ABSD refund on the purchase of their 3rd property. One of the qualifying conditions states that a couple must not be holding more than one property when the second property is purchased. This meant that the couple will not be eligible for a ABSD refund on their 3rd property purchase. As a side note, if you are looking at purchasing a second property for investment, you may be interested to do some quick calculation on what is the additional buyer stamp duty that will be incurred. Head over to the [2nd property stamp duty calculator](https://decouplingexpertise.sg/2nd-property-stamp-duty-calculator-calculate-absd-for-2nd-property-with-ease/) for some quick calculations. ### Married couples who is purchasing the second property with only one name This is particularly applicable to couples who have [decoupled](https://decouplingexpertise.sg/decoupling-property-singapore/) their names from the current property or are looking to [sell the current property to purchase two properties.](https://decouplingexpertise.sg/the-complete-guide-to-sell-one-buy-two-property-investment-strategy/) One of the criteria for refund states that the property needs to be purchased with both married couples’ names. A refund will not be permitted when either one of the spouses tries to purchase a second property first while holding on to the current property. ## Final words From a perspective of a homeowner with no intent on owning a second property, it would be most ideal to first sell your current property before purchasing the second property. This will not only save you from the hassle of claiming for a refund. But most importantly it helps you avoid the need to fork out a hefty amount of cash or cpf for paying ABSD, on top of the usual buyer stamp duties and cash deposit. If it is inevitable that a purchase needs to be made first, then at least you got a good grasp of the condition required for you to make a claim for refund For apsiring property investors looking to figure out [how to avoid paying ABSD](https://decouplingexpertise.sg/how-to-avoid-absd-when-buying-second-property-in-singapore/) while owning your [second property](https://decouplingexpertise.sg/key-considerations-when-purchasing-a-second-property/) check out the following article. ## Frequently asked questions regarding ABSD remission and refund #### Both me and my husband are Singapore citizens, we are currently living in a private condo and are looking to purchase a HDB flat while still holding on to our current property. Do we have to pay ABSD ? ABSD remission will be given to HDB flat purchasers. As long as the current private property is disposed of within 6 months from the completion date of HDB flat, there will be no ABSD payable. #### My wife is a foreigner and I am a Singapore Citizen. We are looking to purchase our first private condo, jointly under both our names. Do we have to pay ABSD ? No, is this case when a couple consists of at least one Singaporean Citizen and given that both couples currently do not own any property. ABSD will be remitted, no ABSD will be payable. #### My fiance inherited a private condo from her parents, and we are looking to get married and purchase a new launch condo for our matrimonial home. Are we eligible for an ABSD refund ? Yes, you will be eligible for a refund, as long as your finance sells the inherited property within 6 months of the issuance of TOP or CSC for the new condo. In addition to that the new launch condo will have to be purchased under both your names. ## Author - ![](https://decouplingexpertise.sg/wp-content/uploads/2023/08/Profile-Picture-Square.jpg) #### [Jue Wen](https://decouplingexpertise.sg/author/jue-wen/ "Jue Wen") Jue Wen is a seasoned real estate researcher and strategist, with over 135 in-depth articles published on decoupling strategies and investment property planning in Singapore. His insights are backed by hands-on experience—applying these very frameworks to grow and optimise his personal property portfolio. Recognised for his methodical and data-driven approach, Jue Wen’s work serves as a trusted guide for homeowners looking to legally and strategically acquire a second property without incurring Additional Buyer’s Stamp Duty (ABSD). His mission is to equip property owners with actionable frameworks to build sustainable long-term wealth through real estate. ### Looking to purchase your second property? Just fulfilled your MOP status for your executive or BTO or Looking to decouple from your current condomium? Or simply looking to purchase your 2nd investment property? Having assisted over 50 clients on their journey towards purchasing their second property, we have got the expertise to help you avoid unnecessary ABSD, optimise legal cost and clarify your doubts. Drop us quick Whatsapp message for non obligator questions and answers. [PrevPrevious PostInvesting in commercial property in Singapore – factors to consider](https://decouplingexpertise.sg/investing-in-commercial-property-in-singapore-factors-to-consider/) [Next PostInheriting HDB or Private Property – ABSD and How to keep inherited property ?Next](https://decouplingexpertise.sg/can-i-inherit-private-property-if-i-own-a-hdb-can-private-property-owner-inherit-hdb-flat/) - Recent Posts ### [How Singapore citizen and PR couple can structure property ownership to avoid ABSD when buying a second property in Singapore ?](https://decouplingexpertise.sg/how-singapore-citizen-and-pr-couple-can-structure-property-ownership-to-avoid-absd-when-buying-a-second-property-in-singapore/) ### [Narra Residences Review – Really Worth Investing ?](https://decouplingexpertise.sg/narra-residences-review-really-worth-investing/) ### [What happens to your existing home loan during the decoupling process ? – Art of decoupling loan restructuring](https://decouplingexpertise.sg/what-happens-to-your-existing-home-loan-during-the-decoupling-process-art-of-decoupling-loan-restructuring/) ### [Can You Decouple a Fully Paid Private Condo in Singapore and Still Keep It Loan-Free after Decoupling ?](https://decouplingexpertise.sg/can-you-decouple-a-fully-paid-private-condo-in-singapore-and-still-keep-it-loan-free-after-decoupling/) ### [Decoupling Private Condo Case Study (50–50 Joint Tenancy): How a Couple Decoupled a \$1.58M Unit to Buy a 3‑Bedroom New Launch at Springleaf Residences](https://decouplingexpertise.sg/decoupling-case-study-39yo-1-58m-private-condo-to-springleaf-3-bedder/) ### [Are 1 bedroom condos still a good investment in 2026 ?](https://decouplingexpertise.sg/are-1-bedroom-condos-still-a-good-investment-in-2026/) Everyone’s home journey is different. 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[![](https://decouplingexpertise.sg/wp-content/uploads/2024/01/whatsapp-text-icon.jpg)](https://wa.me/6598598434?text=Hi+I+would+like+to+have+a+free+consult+consultation) error: Oops - writing original content is fun, give it a shot \! ## Jue Wen Author Jue Wen is the property analyst and content marketing lead at decoupling expertise. He specialises in helping clients overcome the complexities involved in owning their second private property in Singapore. He had over 10 years of experience in real estate investing and have written over 40 detail guides on decoupling and minimising ABSD. He is a licensed real estate consultant and holds a Bachelor degree in Business Management from the Nanyang Technological University. ## Kenji Co-Author Kenji is the Group Division Director of ERA Realty Network. He have got over 20 years of experience in real estate and have successfully helped over 50 couples purchased their second property. He specialises in helping client achieve the best approach towards acquiring their ideal investment properties while minimising ABSD.
Readable Markdown	Additional buyer stamp duty also known as ABSD. It was conceived with the intent to ensure residential prices remain attainable for most Singaporeans, discouraging property investors from driving prices up by owning multiple properties. Unfortunately, the rigid implementation of the tax policy brings about collateral damages, penalising property owners with no intention to own a second property. You could have landed on this article because you and your spouse are facing the same predicament. In this article, we will run through all the possible recourse for you to remit or refund any ABSD payable. ## Difference between ABSD remission and ABSD refund Setting the context, let’s establish the difference between ABSD remission and ABSD refunds. - ABSD remission refers to instances whereby ABSD payment is waived, with no ABSD payable upfront. - ABSD refund refers to instances whereby ABSD payment is to be made upfront and to be claimed back later ## Situation in which ABSD is remiss – couples do not have to pay ABSD upfront First off, let’s consider the ideal situations when there is no need to pay ABSD upfront ### Purchasing an EC There are situations when a married couple is looking to upgrade. They purchased a new private property, but have yet to sell their current property. Under such situations, they would have to first pay ABSD upon and claim for a refund after the sale of their current property. Unique to the purchase of an executive condominium, this ABSD charge is not required. Couples simply need to fulfil the eligibility criteria to apply for an EC and dispose of the current property within 6 months from the date of issuance of the Temporary Occupation permit. This privilege is also applicable to singles who are currently holding on to a property and makes an application for an EC under the joint singles scheme. Side note this privilege is mainly applicable to couples currently holding on to a HDB flat and is looking to upgrade to an EC. For couples currently holding on to a private property, this privilege will not be applicable to you. As one of the criteria for EC application is for you to dispose of any private property 30 months prior to application. ### Upgrading from your current HDB flat to another HDB flat The same ABSD remission described above is available to couples looking to upgrade to a bigger HDB flat or a new HDB in a better location. If you choose to purchase your new HDB before selling your current property, no ABSD is payable. But aligning with HDB rule, you would still have to sell your existing flat within six months when you receive the keys to your new flat. ### When a couple consisting of a Singapore Citizen and a non Singapore Citizen purchase their first property. Typically when a property buyer is not a Singaporean citizen, they will be required to pay ABSD even if this is their first property purchased. \| Profile of Buyer \| ABSD Rates on or after 27 Apr 2023 \| \|---\|---\| \| SC buying first residential property \| 0% \| \| SPR buying first residential property \| 5% \| \| FR buying any residential property \| 60% \| [Edit Table](https://decouplingexpertise.sg/wp-admin/admin.php?page=ninja_tables#/tables/1057) However, if the purchase was to be made together with a Singaporean citizen, as a married couple. The respective ABSD charges will qualify for a full remission, given the following conditions are met. As a side note, for given that you are a household comprising of a Singapore citizen and foreigner spouse. Refer to our article on [decoupling for foreigner in Singapore](https://decouplingexpertise.sg/decoupling-property-singapore/) for insights on how you can decouple your first property to purchase a second property while minimising ABSD. ## Conditions for remission of ABSD for couple consisting of Singaporean and Non Singaporean spouse In the words of [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions/common-stamp-duty-remissions-and-reliefs-for-property/remission-of-absd-for-a-married-couple) - The couple must include a Singaporean Citizen (SC) spouse - The property must be purchased under both names of the couple - And both spouse must not own any residential property Note, the couple must consist of at least one Singaporean citizen spouse. A couple consisting of a Singaporean PR and foreigner will not qualify for remission and will have to pay the higher applicable ABSD rate of 60% for their first property purchase. \| Nationality of couple \| No of properties currently owned by each spouse \| No of property owned after purchase \| ABSD Payable for SC Spouse after 27 Apr 2023 \| ABSD Payable for Non Citizen Spouse after 27 Apr 2023 \| Full Remission (no ABSD payable upfront) \| \|---\|---\|---\|---\|---\|---\| \| SC + SPR \| 0 \| 1 \| 0% \| 5% \| Applicable when criteria is met with one spouse being a citizen \| \| SC + Foreigner \| 0 \| 1 \| 0% \| 60% \| Applicable when criteria is met with one spouse being a citizen \| \| SPR + Foreigner \| 0 \| 1 \| 5% \| 60% \| 60% – higher ABSD rate applicable \| [Edit Table](https://decouplingexpertise.sg/wp-admin/admin.php?page=ninja_tables#/tables/1037) ## Situation in which couples are required to pay ABSD upfront and claim for refund later Now let’s consider the less ideal situations in which ABSD is to be paid first and claims have to be made for a refund later. Note, these are situations in which there is no intent to own 2 properties, couples are merely purchasing their new property first before selling their current property. ### When couples purchase a resale private condo and have yet to sell their current property. In the ideal sequence of events, when you and your spouse are looking to upgrade to a private condo. You would want to sell your existing property first before entering a contract to purchase a new property. In such a situation no ABSD will have to be paid. On the other hand, if you found a new home that you and your spouse loved and would like to commit to a purchase first before selling your current home. You would have to foot the 20% ABSD bill upfront within 14 days of signing the sale and purchase document and make subsequent claims for a refund. ### When couples purchase a new launch condo first, before selling their current property For most married couples having their own place of dwelling remains a priority and when bunking in at parents’ place is not an option. Couples will face the predicament of having to hold on to their current property when purchasing a new launch condominium that will only be fully constructed in three to four years time. Under such a situation, the married couple will have to pay ABSD upfront first and claim for a refund three to four years later. Within the following timeline, with the issuance of temporary occupancy permit for the new property and after they sell their existing property within 6 months from TOP. ## Conditions for ABSD Refund Having explored the situations in which ABSD is payable upfront and a claim for refund is to be made later. Let’s look into the details of the [criterias](https://www.iras.gov.sg/taxes/stamp-duty/for-property/appeals-refunds-reliefs-and-remissions/common-stamp-duty-remissions-and-reliefs-for-property/remission-of-absd-for-a-married-couple) and conditions required for making a claim. ### Eligibility criteria - The couple must consist of at least one Singaporean citizen spouse - The current property must be sold within 6 months after the date of purchase or issuance of temporary occupation permit (TOP) or issuance of certificate of statutory completion (CSC), whichever is applicable - The property must be purchased under both the names of couple only ### Note - ABSD refunds are only granted to couples consisting of at least one Singaporean citizen. Couples consisting of SPR and foreigner will not be eligible for claim - Singles, parent and child, siblings making joint purchases, are not eligible for ABSD refunds. It is a privilege only granted for Singapore married couples, facilitating their need to upgrade their properties for their own stay purposes. ### Additional condition for refund At the date of purchase of the second residential property, the married couple must only be holding interest in one property. - While making the purchase for the second property, it is permissible for a couple to own the current property under one name, with the other couple not owning any property. - But a couple cannot be making a refund with each of them owning one property at the time of purchase, this applies to situation whereby couple each own one property under one name To qualify for a refund, ABSD must has been paid upfront upon purchase of the second residential property The first residential property (co-owned or separately owned) has to be sold within 6 months after the \date of purchase of the second residential property. \Date of purchase refers to - Date of acceptance of the option to purchase or - Date of signing the sale and purchase agreement or - Date of transfer when the first two document is not available or not applicable If the 2nd property is a new launch and is uncompleted at the time of purchase. The first residential property has to be sold within 6 months after the issuance date of the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC), whichever is earlier. The married couple must remain married and there must be no change of ownership in the second property at the time of sale of the first property The married couple must not purchase any additional residential property after the purchase of their 2nd residential property. Lastly the application for refund of ABSD must be made within 6 months after the \sale of their first property \Date of sale refer to - Date of signing and accepting the option to purchase by the buyer or - Date in which sale and purchase agreement is signed by the buyer - Date of transfer when the first two document is not available or not applicable \| Nationality of couples \| No of properties currently owned by each spouse \| No of property owned after purchase \| ABSD Payable upfront after 27 Apr 2023 \| Refund of ABSD paid on second property \| \|---\|---\|---\|---\|---\| \| SC + SC \| Co-owned 1 \| 2 \| 20% \| Applicable when condition and criteria stated above is met \| \| SC + SPR \| Co-owned 1 \| 2 \| 30% \| Applicable when condition and criteria stated above is met \| \| SC + Foreigner \| Co-owned 1 \| 2 \| 60% \| Applicable when condition and criteria stated above is met \| [Edit Table](https://decouplingexpertise.sg/wp-admin/admin.php?page=ninja_tables#/tables/1039) ## How to apply for ABSD remission or refund Your conveyancing law firm will assist with the remission or claiming of refund for ABSD. It will be helpful to notify the lawyer beforehand that ABSD refund or remission is required to ensure everything proceeds according to timeline. ## How ABSD can be funded and how will refund be made To fund ABSD upfront payment, married couples can choose to use a combination of cash and CPF. Upon a successful claim for refund, the CPF amount utilised will be refunded back into your OA account while the cash amount will be refunded via cheque. ## Situation in which couples are not entitled to a refund As we develop a clear understanding of what it takes to make a ABSD refund, it is equally important to consider situations that might jeopardise our claim. ### Married couples who purchase the second residential property but fail to sell their current property within six months There could be situations when the market condition is not conducive for the sale of the current property, but note that it is important to keep within the 6 months time frame to sell your property after the purchase of your second property. IRAS have made it clear in their policy that the timeline cannot be compromised and no extension is allowed. It will be important to work out your selling timeline properly to avoid a costly mistake ### Married couples purchasing their third property, while selling their second property Addressing the possible loop hole for couples looking to claim ABSD refund on the purchase of their 3rd property. One of the qualifying conditions states that a couple must not be holding more than one property when the second property is purchased. This meant that the couple will not be eligible for a ABSD refund on their 3rd property purchase. As a side note, if you are looking at purchasing a second property for investment, you may be interested to do some quick calculation on what is the additional buyer stamp duty that will be incurred. Head over to the [2nd property stamp duty calculator](https://decouplingexpertise.sg/2nd-property-stamp-duty-calculator-calculate-absd-for-2nd-property-with-ease/) for some quick calculations. ### Married couples who is purchasing the second property with only one name This is particularly applicable to couples who have [decoupled](https://decouplingexpertise.sg/decoupling-property-singapore/) their names from the current property or are looking to [sell the current property to purchase two properties.](https://decouplingexpertise.sg/the-complete-guide-to-sell-one-buy-two-property-investment-strategy/) One of the criteria for refund states that the property needs to be purchased with both married couples’ names. A refund will not be permitted when either one of the spouses tries to purchase a second property first while holding on to the current property. ## Final words From a perspective of a homeowner with no intent on owning a second property, it would be most ideal to first sell your current property before purchasing the second property. This will not only save you from the hassle of claiming for a refund. But most importantly it helps you avoid the need to fork out a hefty amount of cash or cpf for paying ABSD, on top of the usual buyer stamp duties and cash deposit. If it is inevitable that a purchase needs to be made first, then at least you got a good grasp of the condition required for you to make a claim for refund For apsiring property investors looking to figure out [how to avoid paying ABSD](https://decouplingexpertise.sg/how-to-avoid-absd-when-buying-second-property-in-singapore/) while owning your [second property](https://decouplingexpertise.sg/key-considerations-when-purchasing-a-second-property/) check out the following article. ## Frequently asked questions regarding ABSD remission and refund #### Both me and my husband are Singapore citizens, we are currently living in a private condo and are looking to purchase a HDB flat while still holding on to our current property. Do we have to pay ABSD ? ABSD remission will be given to HDB flat purchasers. As long as the current private property is disposed of within 6 months from the completion date of HDB flat, there will be no ABSD payable. #### My wife is a foreigner and I am a Singapore Citizen. We are looking to purchase our first private condo, jointly under both our names. Do we have to pay ABSD ? No, is this case when a couple consists of at least one Singaporean Citizen and given that both couples currently do not own any property. ABSD will be remitted, no ABSD will be payable. #### My fiance inherited a private condo from her parents, and we are looking to get married and purchase a new launch condo for our matrimonial home. Are we eligible for an ABSD refund ? Yes, you will be eligible for a refund, as long as your finance sells the inherited property within 6 months of the issuance of TOP or CSC for the new condo. In addition to that the new launch condo will have to be purchased under both your names.
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