🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 75 (from laksa113)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa075.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://singaporecondominium.sg/absd/\')), getAhrefsUnparsedNoserviceFromURL(\'https://singaporecondominium.sg/absd/\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/singaporecondominium.sg\/absd\/","crawl_time":1775636545,"first_indexed_time":1555530868,"http_code":200,"src_unparsed":"sg,singaporecondominium!\/absd\/ s443","src_root_hash":"17776403820004410875","history_drop_reason":null,"meta_title":"ABSD - Singapore Condominium","meta_descriptions":[],"attrs_boilerpipe_text":"Additional Buyer's Stamp Duty (ABSD)\n(Updated on 27 Apr 2023)\nABSD Rates on the higher of the purchase price or market value\nLiable buyers are required to pay ABSD on top of the existing Buyer’s Stamp Duty (BSD)\nABSD Rates on\/after 16 Dec 2021\n1st Residential Property\n2nd Residential Property\n3rd Residential Property\nSingapore Citizens (SC)\n0% ABSD\n20% ABSD\n30% ABSD\nSingapore Permanent Residents (SPR)\n5% ABSD\n30% ABSD\n35% ABSD\nForeigners (FR)\n60% ABSD\nEntities\/Trustees\n65% ABSD\nABSD Rates and Remission for Married Couples\n(A) Joint Purchase Made by a Married Couple who Does Not Own Any Residential Property\nA married couple with at least one SC spouse jointly purchasing a residential property, where both the spouses do not own any residential property at the time of purchase, can apply for full ABSD remission.\n(B) Joint Purchase of Second Residential Property by a Married Couple\nA married couple with at least one SC spouse is eligible for ABSD refund on their second property if they sell their first property within 6 months after the date of purchase\/TOP\/CSC, whichever is applicable.\nTable 1: Married Couple who are both SC\nNo. of properties currently owned* by each spouse\nJoint purchase of next residential property\nNo. of properties owned* by each spouse after co-purchase\nABSD rates On\/ after 27 Apr 2023\nRefund of ABSD paid on purchase of second residential property\nSC1\nSC2\nSC1+SC2\nSC1\nSC2\n0\n0\n1\n1\n1\n0%\nNot applicable\n1\n0\n2\n1\n20%\nOnly if the married\ncouple disposes of\nthe first property\nwhich they owned\nindividually or co-owned.\n1\n1\n2\n2\n20%\nCo-owned 1\n2\n2\n20%\n2\n0\n3\n1\n30%\nNot available\nCo-owned 2\n3\n3\n30%\n* Properties owned include those owned wholly, or owned partially or jointly with others.\nTable 2: Married Couple who are SC-SPR\nNo. of properties currently owned* by each spouse\nJoint purchase of next residential property\nNo. of properties owned* by each spouse after co-purchase\nABSD rates On\/ after 27 Apr 2023\nRefund of ABSD paid on purchase of second residential property\nSC\nSPR\nSC + SPR\nSC\nSPR\n0\n0\n1\n1\n1\n0%#\nNot applicable\n1\n0\n2\n1\n20%\nOnly if the married\ncouple disposes of\nthe first property\nwhich they owned\nindividually or co-owned.\n0\n1\n1\n2\n30%\n1\n1\n2\n2\n30%\nCo-owned 1\n2\n2\n30%\n2\n0\n3\n1\n30%\nNot available\nCo-owned 2\n3\n3\n35%\n* Properties owned include those owned wholly, or owned partially or jointly with others.\n# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD\nremission via the e-Stamping Portal.\nTable 3: Married Couple who are SC-FR\nNo. of properties currently owned* by each spouse\nJoint purchase of next residential property\nNo. of properties owned* by each spouse after co-purchase\nABSD rates On\/ after 27 Apr 2023\nRefund of ABSD paid on purchase of second residential property\nSC\nFR\nSC + FR\nSC\nFR\n0\n0\n1\n1\n1\n0%#\nNot applicable\n1\n0\n2\n1\n60%\nOnly if the married\ncouple disposes of\nthe first property\nwhich they owned\nindividually or co-owned.\n0\n1\n1\n2\n60%\n1\n1\n2\n2\n60%\nCo-owned 1\n2\n2\n60%\n2\n0\n3\n1\n60%\nNot available\nCo-owned 2\n3\n3\n60%\n* Properties owned include those owned wholly, or owned partially or jointly with others.\n# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD\nremission via the e-Stamping Portal.\nTable 4: Married Couple who are SPR-FR\nNo. of properties currently owned* by each spouse\nJoint purchase of next residential property\nNo. of properties owned* by each spouse after co-purchase\nABSD rates\nOn\/ after 27 Apr 2023\nRefund of ABSD paid on purchase of second residential property\nSPR\nFR\nSPR + FR\nSPR\nFR\n0\n0\n1\n1\n1\n60%\nNot available\n1\n0\n2\n1\n60%\n0\n1\n1\n2\n60%\n1\n1\n2\n2\n60%\nCo-owned 1\n2\n2\n60%\n2\n0\n3\n1\n60%\nCo-owned 2\n3\n3\n60%\n* Properties owned include those owned wholly, or owned partially or jointly with others.\nForeigners Eligible for ABSD Remission under Free Trade Agreements (FTAs)\nConditions for Remission Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens:\nNationals and Permanent Residents of\nIceland\n,\nLiechtenstein\n,\nNorway\nor\nSwitzerland\nNationals of the\nUnited States of America\nFAQs\nFREQUENTLY ASKED QUESTIONS\nFor purchase by Singapore Citizens (SC)\nFor purchase by SC and others (Singapore Permanent Residents (SPR) and Foreigners (FR))\nFor purchase by non-SC\nProperty Type\nProperty Count\nPayment\nOthers\nSource From IRAS\nDrop us a line to find out more!\n请给我们留言，以了解更多！","attrs_markdown":"[Skip to content](https:\/\/singaporecondominium.sg\/absd\/#fl-main-content)\n\n[Singapore Condominium](https:\/\/singaporecondominium.sg\/)\n\nMenu\n\n- [Singapore Condominium](https:\/\/singaporecondominium.sg\/)\n- [Vela Bay](https:\/\/singaporecondominium.sg\/vela-bay\/)\n- [Tengah Garden Residences](https:\/\/singaporecondominium.sg\/tengah-garden-residences\/)\n- [Pinery Residences](https:\/\/singaporecondominium.sg\/pinery-residences\/)\n- [Parktown Residence](https:\/\/singaporecondominium.sg\/parktown-residence\/)\n- [The Commodore](https:\/\/singaporecondominium.sg\/the-commodore\/)\n- [Buying Guide](https:\/\/singaporecondominium.sg\/buying-guide\/)\n  - [FINANCING](https:\/\/singaporecondominium.sg\/financing\/)\n  - [ABSD](https:\/\/singaporecondominium.sg\/absd\/)\n\n**Additional Buyer's Stamp Duty (ABSD)**\n\n(Updated on 27 Apr 2023)\n\nABSD Rates on the higher of the purchase price or market value\n\nLiable buyers are required to pay ABSD on top of the existing Buyer’s Stamp Duty (BSD)\n\n|   |   |   |   |\n|---|---|---|---|\n| ABSD Rates on\/after 16 Dec 2021 | 1st Residential Property | 2nd Residential Property | 3rd Residential Property |\n| Singapore Citizens (SC) | 0% ABSD | 20% ABSD | 30% ABSD |\n| Singapore Permanent Residents (SPR) | 5% ABSD | 30% ABSD | 35% ABSD |\n| Foreigners (FR) | 60% ABSD |   |   |\n| Entities\/Trustees | 65% ABSD |   |   |\n\n![ABSD\\_Cooling\\_Measures on 27 Apr 2023](https:\/\/singaporecondominium.sg\/wp-content\/uploads\/2023\/04\/ABSD_Cooling_Measures-on-27-Apr-2023.jpg)\n\n**ABSD Rates and Remission for Married Couples**\n\n(A) Joint Purchase Made by a Married Couple who Does Not Own Any Residential Property  \n A married couple with at least one SC spouse jointly purchasing a residential property, where both the spouses do not own any residential property at the time of purchase, can apply for full ABSD remission.\n\n(B) Joint Purchase of Second Residential Property by a Married Couple  \n A married couple with at least one SC spouse is eligible for ABSD refund on their second property if they sell their first property within 6 months after the date of purchase\/TOP\/CSC, whichever is applicable.\n\n**Table 1: Married Couple who are both SC**\n\n|   |   |   |   |   |   |   |\n|---|---|---|---|---|---|---|\n| No. of properties currently owned\\* by each spouse | Joint purchase of next residential property | No. of properties owned\\* by each spouse after co-purchase | ABSD rates On\/ after 27 Apr 2023 | Refund of ABSD paid on purchase of second residential property |   |   |\n| SC1 | SC2 | SC1+SC2 | SC1 | SC2 |   |   |\n| 0 | 0 | 1 | 1 | 1 | 0% | Not applicable |\n| 1 | 0 | 2 | 1 | 20% | Only if the married  couple disposes of  the first property  which they owned  individually or co-owned. |   |\n| 1 | 1 | 2 | 2 | 20% |   |   |\n| Co-owned 1 | 2 | 2 | 20% |   |   |   |\n| 2 | 0 | 3 | 1 | 30% | Not available |   |\n| Co-owned 2 | 3 | 3 | 30% |   |   |   |\n| \\* Properties owned include those owned wholly, or owned partially or jointly with others. |   |   |   |   |   |   |\n\n**Table 2: Married Couple who are SC-SPR**\n\n|   |   |   |   |   |   |   |\n|---|---|---|---|---|---|---|\n| No. of properties currently owned\\* by each spouse | Joint purchase of next residential property | No. of properties owned\\* by each spouse after co-purchase | ABSD rates On\/ after 27 Apr 2023 | Refund of ABSD paid on purchase of second residential property |   |   |\n| SC | SPR | SC + SPR | SC | SPR |   |   |\n| 0 | 0 | 1 | 1 | 1 | 0%\\# | Not applicable |\n| 1 | 0 | 2 | 1 | 20% | Only if the married  couple disposes of  the first property  which they owned  individually or co-owned. |   |\n| 0 | 1 | 1 | 2 | 30% |   |   |\n| 1 | 1 | 2 | 2 | 30% |   |   |\n| Co-owned 1 | 2 | 2 | 30% |   |   |   |\n| 2 | 0 | 3 | 1 | 30% | Not available |   |\n| Co-owned 2 | 3 | 3 | 35% |   |   |   |\n| \\* Properties owned include those owned wholly, or owned partially or jointly with others. |   |   |   |   |   |   |\n| \\# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD  remission via the e-Stamping Portal. |   |   |   |   |   |   |\n\n**Table 3: Married Couple who are SC-FR**\n\n|   |   |   |   |   |   |   |\n|---|---|---|---|---|---|---|\n| No. of properties currently owned\\* by each spouse | Joint purchase of next residential property | No. of properties owned\\* by each spouse after co-purchase | ABSD rates On\/ after 27 Apr 2023 | Refund of ABSD paid on purchase of second residential property |   |   |\n| SC | FR | SC + FR | SC | FR |   |   |\n| 0 | 0 | 1 | 1 | 1 | 0%\\# | Not applicable |\n| 1 | 0 | 2 | 1 | 60% | Only if the married  couple disposes of  the first property  which they owned  individually or co-owned. |   |\n| 0 | 1 | 1 | 2 | 60% |   |   |\n| 1 | 1 | 2 | 2 | 60% |   |   |\n| Co-owned 1 | 2 | 2 | 60% |   |   |   |\n| 2 | 0 | 3 | 1 | 60% | Not available |   |\n| Co-owned 2 | 3 | 3 | 60% |   |   |   |\n| \\* Properties owned include those owned wholly, or owned partially or jointly with others. |   |   |   |   |   |   |\n| \\# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD  remission via the e-Stamping Portal. |   |   |   |   |   |   |\n\n**Table 4: Married Couple who are SPR-FR**\n\n|   |   |   |   |   |   |   |\n|---|---|---|---|---|---|---|\n| No. of properties currently owned\\* by each spouse | Joint purchase of next residential property | No. of properties owned\\* by each spouse after co-purchase | ABSD rates On\/ after 27 Apr 2023 | Refund of ABSD paid on purchase of second residential property |   |   |\n| SPR | FR | SPR + FR | SPR | FR |   |   |\n| 0 | 0 | 1 | 1 | 1 | 60% | Not available |\n| 1 | 0 | 2 | 1 | 60% |   |   |\n| 0 | 1 | 1 | 2 | 60% |   |   |\n| 1 | 1 | 2 | 2 | 60% |   |   |\n| Co-owned 1 | 2 | 2 | 60% |   |   |   |\n| 2 | 0 | 3 | 1 | 60% |   |   |\n| Co-owned 2 | 3 | 3 | 60% |   |   |   |\n| \\* Properties owned include those owned wholly, or owned partially or jointly with others. |   |   |   |   |   |   |\n\n**Foreigners Eligible for ABSD Remission under Free Trade Agreements (FTAs)**\n\nConditions for Remission Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens:\n\n1. Nationals and Permanent Residents of **Iceland**, **Liechtenstein**, **Norway** or **Switzerland**\n2. Nationals of the **United States of America**\n\n**FAQs**\n\nFREQUENTLY ASKED QUESTIONS\n#### For purchase by Singapore Citizens (SC)\n[I am an SC currently owning only one private apartment. I am considering to sell it and buy a terrace house. Do I have to pay ABSD when I buy the terrace house?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nIf you have contracted to sell your only apartment before you execute the Acceptance to the Option to Purchase for the terrace house, you do not need to pay ABSD.\n\nBut if you have not contracted to sell your apartment, your purchase of the terrace house will be your second property on which you need to pay ABSD at 20%.\n\n[I am a SC currently owning a private flat. If I were to downgrade to an HDB resale flat, do I have to pay ABSD on the HDB resale flat?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nAs HDB’s rules require buyers to dispose of their private properties within 6 months from the completion date of HDB resale flats, ABSD remission will be given upfront to purchasers of HDB flats. You do not need to pay ABSD when you buy the flat.\n\n[My wife and I are SC and we jointly own an apartment. We intend to jointly purchase a terrace house that is under construction. Do we need to pay ABSD?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nThe ABSD of 20% is payable as the terrace house will be your second property. However, if you dispose of your apartment within 6 months from the date of TOP\/CSC (whichever is earlier) of the terrace house, you may be eligible for the [refund of ABSD.](https:\/\/www.iras.gov.sg\/irashome\/Other-Taxes\/Stamp-Duty-for-Property\/Claiming-Refunds-Remissions-Reliefs\/Remissions\/Remission-of-ABSD-for-A-Married-Couple\/ \"refund of ABSD.\")\n\n[My wife and I are SC and we jointly own one semi-detached house. I also inherited a 10% share of another property from a deceased relative. If I now buy a condominium unit together with my son who is an SC and does not own any property, do we have to pay ABSD on the purchase of the condominium unit?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nOwnership of a partial interest in a property will add to the count of property owned by you. Thus you would have owned two residential properties before you purchase the condominium unit. The purchase of the condominium unit with your son will be your third residential property. Hence you and your son would have to pay ABSD at 30% on the purchase price\/value of the condominium unit even though this will be your son’s first residential property.\n\n[I am a SC currently owning only a 20% share in a house co-owned with my mother. Should my mother transfer her 80% share of the house to me, do I need to pay ABSD? If I were to buy another private flat after that, what would be the ABSD rate?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nYou would have owned one residential property before your mother transfers her share to you. However, the transfer of the 80% share of the same property to you would not add to the count of properties owned by you and hence you would not be subject to ABSD. BSD is still payable on the acquisition of 80% interest in the property. Your subsequent purchase of the private flat would be your second property which would attract the ABSD rate of 20%.\n\n[I am a SC and I co-own a house with my mother. My husband who is also a SC does not own any residential property. If we buy our first matrimonial home jointly, do we need to pay ABSD?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nThe matrimonial home will be your second property and therefore both of you will have to pay ABSD at 20% even though it will be your spouse’s first property. However, you may be eligible for the ABSD refund if you dispose of your interest in the house that is co-owned with your mother within 6 months from the date of purchase\/TOP\/CSC (whichever is applicable) of your matrimonial home.\n\n[I am a widow and I jointly own a terrace house with my son. We are both SC. We intend to downgrade to a condominium unit. Can we apply for ABSD refund if we dispose of the terrace house within 6 months from the purchase of the condominium unit?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nNo. You will not qualify for ABSD refund as the ABSD refund is a special concession given only to Singaporean married couples, to facilitate their changing of homes.. You will need to dispose of your terrace house if you wish to avoid paying ABSD on your next purchase.\n\n#### For purchase by SC and others (Singapore Permanent Residents (SPR) and Foreigners (FR))\n[I am a SC married to a SPR. We jointly own a private apartment. If we buy another house jointly, what is the ABSD payable by us?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nThe purchase of the house will be your second property for both yourself and your spouse. As your spouse is a SPR, both of you will have to pay ABSD at 30% of the purchase price\/ market value of the house. However, you may be eligible for the [ABSD refund](https:\/\/www.iras.gov.sg\/irashome\/Other-Taxes\/Stamp-Duty-for-Property\/Claiming-Refunds-Remissions-Reliefs\/Remissions\/Remission-of-ABSD-for-A-Married-Couple\/ \"ABSD refund\") if you and your spouse dispose of your first property within 6 months from the date of purchase\/ TOP\/ CSC (whichever is applicable) of your second property.\n\n[I am a SC married to a SPR. We jointly own a 3-room HDB flat. If we upgrade to a 5-room flat, do we need to pay ABSD?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nAs HDB’s rules require buyers to dispose of their existing flats within 6 months from the possession of new HDB flats, ABSD remission will be given upfront. You do not need to pay ABSD when you buy the 5-room HDB flat.\n\n[I am a SC married to a SPR. We jointly own a 5-room HDB flat. If we upgrade to a private flat, do we need to pay ABSD?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nThe purchase of the house will be your second property for both yourself and your spouse. As your spouse is a SPR, both of you will have to pay ABSD at 30% of the purchase price\/ market value of the house. However, you may be eligible for the [ABSD refund](https:\/\/www.iras.gov.sg\/irashome\/Other-Taxes\/Stamp-Duty-for-Property\/Claiming-Refunds-Remissions-Reliefs\/Remissions\/Remission-of-ABSD-for-A-Married-Couple\/ \"ABSD refund\") for second residential property if you and your spouse dispose of the HDB flat within 6 months of the date of purchase\/ TOP\/ CSC (whichever is applicable) of your private flat.\n\n[I am a SC married to a SPR. Both of us do not own any property in Singapore. If we jointly purchase our first matrimonial home, do we need to pay ABSD?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nSPRs are required to pay ABSD at 5% if they buy their first residential property on their own or jointly with SC. However, if both you and your SPR spouse do not own any property and the matrimonial home is the only residential property owned by you and your spouse, you are eligible for the [ABSD remission for spouses.](https:\/\/www.iras.gov.sg\/irashome\/Other-Taxes\/Stamp-Duty-for-Property\/Claiming-Refunds-Remissions-Reliefs\/Remissions\/Remission-of-ABSD-for-A-Married-Couple\/ \"ABSD remission for spouses.\")\n\n[I am a SC and my wife is a FR. We jointly own one apartment which is our first matrimonial home and no other property. Would we be eligible for the ABSD remission if we upgrade to a terrace house and sell the apartment within 6 months of our purchase of the terrace house?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nIf you are able to fulfil all the conditions for ABSD refund for purchase of second property, the ABSD of 60% paid will be refunded to you upon application.\n\n#### For purchase by non-SC\n[I am a SPR buying my first HDB resale flat. Do I need to pay ABSD?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nFrom 12 Jan 2013, SPR buying their first residential property including HDB flat would have to pay ABSD at 5%.\n\n[I am a SPR owning one private apartment. If I downgrade to a HDB resale flat, do I need to pay ABSD on the HDB flat?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nAs HDB’s rules require buyers to dispose of all their private properties within 6 months from the completion date of the HDB resale flats, the ABSD remission will be given upfront. You only need to pay ABSD at 5% instead of 30% when you buy the HDB flat.\n\n[I am a SPR. I am also a citizen of United States of America. There is a Free Trade Agreement signed between USA and Singapore. Which ABSD rate will apply to me when I buy my first residential property in Singapore?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nYou will be accorded the same treatment as a SC. You do not need to pay ABSD on your first property purchase. The ABSD rates of 20% and 30% will apply when you buy the second and additional residential properties respectively.\n\n[If I am in the process of obtaining my SC or SPR at the time of purchase, can I later apply for a remission to enjoy lower ABSD rates based on my new residency status?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nThe applicable ABSD rate is based on the nationality of the buyer on the date of purchase. You must have been granted the residency status by the Immigration and Checkpoint Authority (ICA) as at the date of purchase in order to enjoy lower ABSD liability. The date of issue reflected in the IC collection slip would be taken as when the residency status was granted.\n\n#### Property Type\n[I am buying a HDB shop with living quarters. Is ABSD payable?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nABSD is payable only on the apportioned value of the living quarters. You may get a professional valuer to value the living quarters.\n\n[I am buying a strata shop unit. Is ABSD payable?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nIf the strata unit is permitted to be used as a shop by a Written Permission given under section 14(4) of the Planning Act for a period exceeding 10 years, ABSD is not payable.\n\n[I am buying a mixed-use development on land zoned ‘Residential’. Is ABSD payable?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nAs the land is zoned ‘Residential’ and hence the development is capable of being developed or used for fully residential purposes, ABSD is payable.\n\n[I am buying a semi-detached house which has been approved as a child care centre for three years. Is ABSD payable?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nABSD is payable as this is a residential property and the use as a child care centre is only a temporary permitted use.\n\n#### Property Count\n[I am a SC owning one house in Malaysia but none in Singapore. Is ABSD payable when I buy my first residential property in Singapore?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nOnly residential properties in Singapore are included in the property count which is used to determine ABSD liability. As this is your first residential property in Singapore, ABSD is not payable.\n\n[I only own a three-storey shophouse which comprises a ground floor shop and two separate residential units on the second and third storeys. They are held under one title. What is the count of residential properties owned by me?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nAs the two residential units are physically separate units, they are counted as two units owned by you even though they do not have separate titles.\n\n[I am a SC. My only house has been gazetted to be compulsorily acquired by the Government. If I buy another residential property now, do I need to pay ABSD?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nProperties gazetted for compulsory acquisition will be excluded from the count of properties. As such, your count of properties owned is zero and hence ABSD will not be payable on your purchase of the next residential property.\n\n#### Payment\n[When must BSD and ABSD be paid?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nBSD and ABSD must be paid within 14 days from the date of the signed Contract or Agreement. Where the Contract or Agreement is executed (signed) overseas, BSD and ABSD must be paid within 30 days of the receipt of the Contract or Agreement in Singapore. A document is considered to be duly stamped only when stamp duty is fully paid. Audit checks will be conducted by IRAS to ensure that BSD and ABSD are duly paid. Under the Stamp Duties Act, a penalty of 4 times the amount of unpaid duty can be imposed.\n\n[What if I do not have enough funds to pay ABSD? Can ABSD be deferred or paid by instalments?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nStamp duty is an upfront cost that a buyer has to consciously set aside when he decides to purchase a property. It must be paid in full and cannot be deferred. Inadequate payment or late payment of stamp duty is tantamount to non-stamping and penalties would apply.\n\n[How do I pay ABSD?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nWhere BSD and ABSD are payable on the same document, you should pay both BSD and ABSD using the same form named Buyer’s Stamp Duty (and ABSD, if applicable) available at our e-Stamping portal (https:\/\/estamping.iras.gov.sg) The form is located under the header of ‘Sale and Purchase \/ Transfer’.\n\n#### Others\n[If a seller were to backdate the date of offer of his Option upon the request of the buyer to avoid paying ABSD, is this an offence?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nYes, it is an offence under Section 62 of Stamp Duties Act to evade stamp duty by executing a document where facts and circumstances are not fully and truly set forth. Any person guilty of such an offence shall be liable on conviction to a fine not exceeding \\$10,000 or to imprisonment for a term not exceeding 3 years or to both.\n\n[I bought a condominium unit from a developer who has offered me 15% direct cash discount and this discount is also stated in the document to be stamped. Should I pay stamp duty on the purchase price before or after discount?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nThe amount of [direct cash discount](https:\/\/www.iras.gov.sg\/IRASHome\/Other-Taxes\/Stamp-Duty-for-Property\/Working-out-your-Stamp-Duty\/Buying-or-Acquiring-Property\/What-is-the-Duty-that-I-Need-to-Pay-as-a-Buyer-or-Transferee-of-Residential-Property\/Buyer-s-Stamp-Duty--BSD-\/ \"direct cash discount\") may be deducted from the purchase price to determine what is the amount of consideration for stamp duty purpose. This is provided that the nett price is still reflective of the market value.\n\n[I did not have to pay ABSD on the purchase of my new flat because I managed to sell my previous property just before the purchase of my new flat. However, my buyer has now aborted the purchase of my previous property. Do I need to pay ABSD on my new flat now?](https:\/\/singaporecondominium.sg\/absd\/) [*Expand*](https:\/\/singaporecondominium.sg\/absd\/)\n\nYou are to disclose to IRAS the failed sale of your previous property and the circumstances of the aborted sale. Whether ABSD would be clawed back from you and what further action would be taken by IRAS would depend on the circumstances of the case. For information, the Commissioner of Stamp Duties may invoke the anti-avoidance provision under Section 33A of the Stamp Duties Act if there is reason to suspect that the sale of your previous property was fictitious and was schemed to avoid or reduce payment of ABSD.\n##### Source From IRAS\n\n### Drop us a line to find out more\\!\n**请给我们留言，以了解更多！**\n\n[Get In Touch 保持联系](https:\/\/wa.me\/6597881579)\n\n- [HDB NEW EC 新执行共管公寓](https:\/\/www.hdbec.sg\/)\n- [RESALE EC 二手执行共管公寓](http:\/\/resaleec.sg\/)\n\nSingaporeCondominium.Sg © Copyright 2019. All rights reserved.\n\nWhatsApp us","attrs_readable_markdown":"**Additional Buyer's Stamp Duty (ABSD)**\n\n(Updated on 27 Apr 2023)\n\nABSD Rates on the higher of the purchase price or market value\n\nLiable buyers are required to pay ABSD on top of the existing Buyer’s Stamp Duty (BSD)\n\n|   |   |   |   |\n|---|---|---|---|\n| ABSD Rates on\/after 16 Dec 2021 | 1st Residential Property | 2nd Residential Property | 3rd Residential Property |\n| Singapore Citizens (SC) | 0% ABSD | 20% ABSD | 30% ABSD |\n| Singapore Permanent Residents (SPR) | 5% ABSD | 30% ABSD | 35% ABSD |\n| Foreigners (FR) | 60% ABSD |   |   |\n| Entities\/Trustees | 65% ABSD |   |   |\n\n![ABSD\\_Cooling\\_Measures on 27 Apr 2023](https:\/\/singaporecondominium.sg\/wp-content\/uploads\/2023\/04\/ABSD_Cooling_Measures-on-27-Apr-2023.jpg)\n\n**ABSD Rates and Remission for Married Couples**\n\n(A) Joint Purchase Made by a Married Couple who Does Not Own Any Residential Property  \n A married couple with at least one SC spouse jointly purchasing a residential property, where both the spouses do not own any residential property at the time of purchase, can apply for full ABSD remission.\n\n(B) Joint Purchase of Second Residential Property by a Married Couple  \n A married couple with at least one SC spouse is eligible for ABSD refund on their second property if they sell their first property within 6 months after the date of purchase\/TOP\/CSC, whichever is applicable.\n\n**Table 1: Married Couple who are both SC**\n\n|   |   |   |   |   |   |   |\n|---|---|---|---|---|---|---|\n| No. of properties currently owned\\* by each spouse | Joint purchase of next residential property | No. of properties owned\\* by each spouse after co-purchase | ABSD rates On\/ after 27 Apr 2023 | Refund of ABSD paid on purchase of second residential property |   |   |\n| SC1 | SC2 | SC1+SC2 | SC1 | SC2 |   |   |\n| 0 | 0 | 1 | 1 | 1 | 0% | Not applicable |\n| 1 | 0 | 2 | 1 | 20% | Only if the married  couple disposes of  the first property  which they owned  individually or co-owned. |   |\n| 1 | 1 | 2 | 2 | 20% |   |   |\n| Co-owned 1 | 2 | 2 | 20% |   |   |   |\n| 2 | 0 | 3 | 1 | 30% | Not available |   |\n| Co-owned 2 | 3 | 3 | 30% |   |   |   |\n| \\* Properties owned include those owned wholly, or owned partially or jointly with others. |   |   |   |   |   |   |\n\n**Table 2: Married Couple who are SC-SPR**\n\n|   |   |   |   |   |   |   |\n|---|---|---|---|---|---|---|\n| No. of properties currently owned\\* by each spouse | Joint purchase of next residential property | No. of properties owned\\* by each spouse after co-purchase | ABSD rates On\/ after 27 Apr 2023 | Refund of ABSD paid on purchase of second residential property |   |   |\n| SC | SPR | SC + SPR | SC | SPR |   |   |\n| 0 | 0 | 1 | 1 | 1 | 0%\\# | Not applicable |\n| 1 | 0 | 2 | 1 | 20% | Only if the married  couple disposes of  the first property  which they owned  individually or co-owned. |   |\n| 0 | 1 | 1 | 2 | 30% |   |   |\n| 1 | 1 | 2 | 2 | 30% |   |   |\n| Co-owned 1 | 2 | 2 | 30% |   |   |   |\n| 2 | 0 | 3 | 1 | 30% | Not available |   |\n| Co-owned 2 | 3 | 3 | 35% |   |   |   |\n| \\* Properties owned include those owned wholly, or owned partially or jointly with others. |   |   |   |   |   |   |\n| \\# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD  remission via the e-Stamping Portal. |   |   |   |   |   |   |\n\n**Table 3: Married Couple who are SC-FR**\n\n|   |   |   |   |   |   |   |\n|---|---|---|---|---|---|---|\n| No. of properties currently owned\\* by each spouse | Joint purchase of next residential property | No. of properties owned\\* by each spouse after co-purchase | ABSD rates On\/ after 27 Apr 2023 | Refund of ABSD paid on purchase of second residential property |   |   |\n| SC | FR | SC + FR | SC | FR |   |   |\n| 0 | 0 | 1 | 1 | 1 | 0%\\# | Not applicable |\n| 1 | 0 | 2 | 1 | 60% | Only if the married  couple disposes of  the first property  which they owned  individually or co-owned. |   |\n| 0 | 1 | 1 | 2 | 60% |   |   |\n| 1 | 1 | 2 | 2 | 60% |   |   |\n| Co-owned 1 | 2 | 2 | 60% |   |   |   |\n| 2 | 0 | 3 | 1 | 60% | Not available |   |\n| Co-owned 2 | 3 | 3 | 60% |   |   |   |\n| \\* Properties owned include those owned wholly, or owned partially or jointly with others. |   |   |   |   |   |   |\n| \\# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD  remission via the e-Stamping Portal. |   |   |   |   |   |   |\n\n**Table 4: Married Couple who are SPR-FR**\n\n|   |   |   |   |   |   |   |\n|---|---|---|---|---|---|---|\n| No. of properties currently owned\\* by each spouse | Joint purchase of next residential property | No. of properties owned\\* by each spouse after co-purchase | ABSD rates On\/ after 27 Apr 2023 | Refund of ABSD paid on purchase of second residential property |   |   |\n| SPR | FR | SPR + FR | SPR | FR |   |   |\n| 0 | 0 | 1 | 1 | 1 | 60% | Not available |\n| 1 | 0 | 2 | 1 | 60% |   |   |\n| 0 | 1 | 1 | 2 | 60% |   |   |\n| 1 | 1 | 2 | 2 | 60% |   |   |\n| Co-owned 1 | 2 | 2 | 60% |   |   |   |\n| 2 | 0 | 3 | 1 | 60% |   |   |\n| Co-owned 2 | 3 | 3 | 60% |   |   |   |\n| \\* Properties owned include those owned wholly, or owned partially or jointly with others. |   |   |   |   |   |   |\n\n**Foreigners Eligible for ABSD Remission under Free Trade Agreements (FTAs)**\n\nConditions for Remission Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens:\n\n1. Nationals and Permanent Residents of **Iceland**, **Liechtenstein**, **Norway** or **Switzerland**\n2. Nationals of the **United States of America**\n\n**FAQs**\n\nFREQUENTLY ASKED QUESTIONS\n\nFor purchase by Singapore Citizens (SC)\n\nFor purchase by SC and others (Singapore Permanent Residents (SPR) and Foreigners (FR))\n\nFor purchase by non-SC\n\nProperty Type\n\nProperty Count\n\nPayment\n\nOthers\n\nSource From IRAS\n\n### Drop us a line to find out more\\!\n**请给我们留言，以了解更多！**","meta_canonical":null}

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Last Crawled	2026-04-08 08:22:25 (3 days ago)
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Boilerpipe Text	Additional Buyer's Stamp Duty (ABSD) (Updated on 27 Apr 2023) ABSD Rates on the higher of the purchase price or market value Liable buyers are required to pay ABSD on top of the existing Buyer’s Stamp Duty (BSD) ABSD Rates on/after 16 Dec 2021 1st Residential Property 2nd Residential Property 3rd Residential Property Singapore Citizens (SC) 0% ABSD 20% ABSD 30% ABSD Singapore Permanent Residents (SPR) 5% ABSD 30% ABSD 35% ABSD Foreigners (FR) 60% ABSD Entities/Trustees 65% ABSD ABSD Rates and Remission for Married Couples (A) Joint Purchase Made by a Married Couple who Does Not Own Any Residential Property A married couple with at least one SC spouse jointly purchasing a residential property, where both the spouses do not own any residential property at the time of purchase, can apply for full ABSD remission. (B) Joint Purchase of Second Residential Property by a Married Couple A married couple with at least one SC spouse is eligible for ABSD refund on their second property if they sell their first property within 6 months after the date of purchase/TOP/CSC, whichever is applicable. Table 1: Married Couple who are both SC No. of properties currently owned* by each spouse Joint purchase of next residential property No. of properties owned* by each spouse after co-purchase ABSD rates On/ after 27 Apr 2023 Refund of ABSD paid on purchase of second residential property SC1 SC2 SC1+SC2 SC1 SC2 0 0 1 1 1 0% Not applicable 1 0 2 1 20% Only if the married couple disposes of the first property which they owned individually or co-owned. 1 1 2 2 20% Co-owned 1 2 2 20% 2 0 3 1 30% Not available Co-owned 2 3 3 30% * Properties owned include those owned wholly, or owned partially or jointly with others. Table 2: Married Couple who are SC-SPR No. of properties currently owned* by each spouse Joint purchase of next residential property No. of properties owned* by each spouse after co-purchase ABSD rates On/ after 27 Apr 2023 Refund of ABSD paid on purchase of second residential property SC SPR SC + SPR SC SPR 0 0 1 1 1 0%# Not applicable 1 0 2 1 20% Only if the married couple disposes of the first property which they owned individually or co-owned. 0 1 1 2 30% 1 1 2 2 30% Co-owned 1 2 2 30% 2 0 3 1 30% Not available Co-owned 2 3 3 35% * Properties owned include those owned wholly, or owned partially or jointly with others. # Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD remission via the e-Stamping Portal. Table 3: Married Couple who are SC-FR No. of properties currently owned* by each spouse Joint purchase of next residential property No. of properties owned* by each spouse after co-purchase ABSD rates On/ after 27 Apr 2023 Refund of ABSD paid on purchase of second residential property SC FR SC + FR SC FR 0 0 1 1 1 0%# Not applicable 1 0 2 1 60% Only if the married couple disposes of the first property which they owned individually or co-owned. 0 1 1 2 60% 1 1 2 2 60% Co-owned 1 2 2 60% 2 0 3 1 60% Not available Co-owned 2 3 3 60% * Properties owned include those owned wholly, or owned partially or jointly with others. # Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD remission via the e-Stamping Portal. Table 4: Married Couple who are SPR-FR No. of properties currently owned* by each spouse Joint purchase of next residential property No. of properties owned* by each spouse after co-purchase ABSD rates On/ after 27 Apr 2023 Refund of ABSD paid on purchase of second residential property SPR FR SPR + FR SPR FR 0 0 1 1 1 60% Not available 1 0 2 1 60% 0 1 1 2 60% 1 1 2 2 60% Co-owned 1 2 2 60% 2 0 3 1 60% Co-owned 2 3 3 60% * Properties owned include those owned wholly, or owned partially or jointly with others. Foreigners Eligible for ABSD Remission under Free Trade Agreements (FTAs) Conditions for Remission Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens: Nationals and Permanent Residents of Iceland , Liechtenstein , Norway or Switzerland Nationals of the United States of America FAQs FREQUENTLY ASKED QUESTIONS For purchase by Singapore Citizens (SC) For purchase by SC and others (Singapore Permanent Residents (SPR) and Foreigners (FR)) For purchase by non-SC Property Type Property Count Payment Others Source From IRAS Drop us a line to find out more! 请给我们留言，以了解更多！
Markdown	[Skip to content](https://singaporecondominium.sg/absd/#fl-main-content) [Singapore Condominium](https://singaporecondominium.sg/) Menu - [Singapore Condominium](https://singaporecondominium.sg/) - [Vela Bay](https://singaporecondominium.sg/vela-bay/) - [Tengah Garden Residences](https://singaporecondominium.sg/tengah-garden-residences/) - [Pinery Residences](https://singaporecondominium.sg/pinery-residences/) - [Parktown Residence](https://singaporecondominium.sg/parktown-residence/) - [The Commodore](https://singaporecondominium.sg/the-commodore/) - [Buying Guide](https://singaporecondominium.sg/buying-guide/) - [FINANCING](https://singaporecondominium.sg/financing/) - [ABSD](https://singaporecondominium.sg/absd/) Additional Buyer's Stamp Duty (ABSD) (Updated on 27 Apr 2023) ABSD Rates on the higher of the purchase price or market value Liable buyers are required to pay ABSD on top of the existing Buyer’s Stamp Duty (BSD) \| \| \| \| \| \|---\|---\|---\|---\| \| ABSD Rates on/after 16 Dec 2021 \| 1st Residential Property \| 2nd Residential Property \| 3rd Residential Property \| \| Singapore Citizens (SC) \| 0% ABSD \| 20% ABSD \| 30% ABSD \| \| Singapore Permanent Residents (SPR) \| 5% ABSD \| 30% ABSD \| 35% ABSD \| \| Foreigners (FR) \| 60% ABSD \| \| \| \| Entities/Trustees \| 65% ABSD \| \| \| ![ABSD\_Cooling\_Measures on 27 Apr 2023](https://singaporecondominium.sg/wp-content/uploads/2023/04/ABSD_Cooling_Measures-on-27-Apr-2023.jpg) ABSD Rates and Remission for Married Couples (A) Joint Purchase Made by a Married Couple who Does Not Own Any Residential Property A married couple with at least one SC spouse jointly purchasing a residential property, where both the spouses do not own any residential property at the time of purchase, can apply for full ABSD remission. (B) Joint Purchase of Second Residential Property by a Married Couple A married couple with at least one SC spouse is eligible for ABSD refund on their second property if they sell their first property within 6 months after the date of purchase/TOP/CSC, whichever is applicable. Table 1: Married Couple who are both SC \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\| \| No. of properties currently owned\* by each spouse \| Joint purchase of next residential property \| No. of properties owned\* by each spouse after co-purchase \| ABSD rates On/ after 27 Apr 2023 \| Refund of ABSD paid on purchase of second residential property \| \| \| \| SC1 \| SC2 \| SC1+SC2 \| SC1 \| SC2 \| \| \| \| 0 \| 0 \| 1 \| 1 \| 1 \| 0% \| Not applicable \| \| 1 \| 0 \| 2 \| 1 \| 20% \| Only if the married couple disposes of the first property which they owned individually or co-owned. \| \| \| 1 \| 1 \| 2 \| 2 \| 20% \| \| \| \| Co-owned 1 \| 2 \| 2 \| 20% \| \| \| \| \| 2 \| 0 \| 3 \| 1 \| 30% \| Not available \| \| \| Co-owned 2 \| 3 \| 3 \| 30% \| \| \| \| \| \* Properties owned include those owned wholly, or owned partially or jointly with others. \| \| \| \| \| \| \| Table 2: Married Couple who are SC-SPR \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\| \| No. of properties currently owned\* by each spouse \| Joint purchase of next residential property \| No. of properties owned\* by each spouse after co-purchase \| ABSD rates On/ after 27 Apr 2023 \| Refund of ABSD paid on purchase of second residential property \| \| \| \| SC \| SPR \| SC + SPR \| SC \| SPR \| \| \| \| 0 \| 0 \| 1 \| 1 \| 1 \| 0%\# \| Not applicable \| \| 1 \| 0 \| 2 \| 1 \| 20% \| Only if the married couple disposes of the first property which they owned individually or co-owned. \| \| \| 0 \| 1 \| 1 \| 2 \| 30% \| \| \| \| 1 \| 1 \| 2 \| 2 \| 30% \| \| \| \| Co-owned 1 \| 2 \| 2 \| 30% \| \| \| \| \| 2 \| 0 \| 3 \| 1 \| 30% \| Not available \| \| \| Co-owned 2 \| 3 \| 3 \| 35% \| \| \| \| \| \* Properties owned include those owned wholly, or owned partially or jointly with others. \| \| \| \| \| \| \| \| \# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD remission via the e-Stamping Portal. \| \| \| \| \| \| \| Table 3: Married Couple who are SC-FR \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\| \| No. of properties currently owned\* by each spouse \| Joint purchase of next residential property \| No. of properties owned\* by each spouse after co-purchase \| ABSD rates On/ after 27 Apr 2023 \| Refund of ABSD paid on purchase of second residential property \| \| \| \| SC \| FR \| SC + FR \| SC \| FR \| \| \| \| 0 \| 0 \| 1 \| 1 \| 1 \| 0%\# \| Not applicable \| \| 1 \| 0 \| 2 \| 1 \| 60% \| Only if the married couple disposes of the first property which they owned individually or co-owned. \| \| \| 0 \| 1 \| 1 \| 2 \| 60% \| \| \| \| 1 \| 1 \| 2 \| 2 \| 60% \| \| \| \| Co-owned 1 \| 2 \| 2 \| 60% \| \| \| \| \| 2 \| 0 \| 3 \| 1 \| 60% \| Not available \| \| \| Co-owned 2 \| 3 \| 3 \| 60% \| \| \| \| \| \* Properties owned include those owned wholly, or owned partially or jointly with others. \| \| \| \| \| \| \| \| \# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD remission via the e-Stamping Portal. \| \| \| \| \| \| \| Table 4: Married Couple who are SPR-FR \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\| \| No. of properties currently owned\* by each spouse \| Joint purchase of next residential property \| No. of properties owned\* by each spouse after co-purchase \| ABSD rates On/ after 27 Apr 2023 \| Refund of ABSD paid on purchase of second residential property \| \| \| \| SPR \| FR \| SPR + FR \| SPR \| FR \| \| \| \| 0 \| 0 \| 1 \| 1 \| 1 \| 60% \| Not available \| \| 1 \| 0 \| 2 \| 1 \| 60% \| \| \| \| 0 \| 1 \| 1 \| 2 \| 60% \| \| \| \| 1 \| 1 \| 2 \| 2 \| 60% \| \| \| \| Co-owned 1 \| 2 \| 2 \| 60% \| \| \| \| \| 2 \| 0 \| 3 \| 1 \| 60% \| \| \| \| Co-owned 2 \| 3 \| 3 \| 60% \| \| \| \| \| \* Properties owned include those owned wholly, or owned partially or jointly with others. \| \| \| \| \| \| \| Foreigners Eligible for ABSD Remission under Free Trade Agreements (FTAs) Conditions for Remission Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens: 1. Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland 2. Nationals of the United States of America FAQs FREQUENTLY ASKED QUESTIONS #### For purchase by Singapore Citizens (SC) [I am an SC currently owning only one private apartment. I am considering to sell it and buy a terrace house. Do I have to pay ABSD when I buy the terrace house?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) If you have contracted to sell your only apartment before you execute the Acceptance to the Option to Purchase for the terrace house, you do not need to pay ABSD. But if you have not contracted to sell your apartment, your purchase of the terrace house will be your second property on which you need to pay ABSD at 20%. [I am a SC currently owning a private flat. If I were to downgrade to an HDB resale flat, do I have to pay ABSD on the HDB resale flat?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) As HDB’s rules require buyers to dispose of their private properties within 6 months from the completion date of HDB resale flats, ABSD remission will be given upfront to purchasers of HDB flats. You do not need to pay ABSD when you buy the flat. [My wife and I are SC and we jointly own an apartment. We intend to jointly purchase a terrace house that is under construction. Do we need to pay ABSD?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) The ABSD of 20% is payable as the terrace house will be your second property. However, if you dispose of your apartment within 6 months from the date of TOP/CSC (whichever is earlier) of the terrace house, you may be eligible for the [refund of ABSD.](https://www.iras.gov.sg/irashome/Other-Taxes/Stamp-Duty-for-Property/Claiming-Refunds-Remissions-Reliefs/Remissions/Remission-of-ABSD-for-A-Married-Couple/ "refund of ABSD.") [My wife and I are SC and we jointly own one semi-detached house. I also inherited a 10% share of another property from a deceased relative. If I now buy a condominium unit together with my son who is an SC and does not own any property, do we have to pay ABSD on the purchase of the condominium unit?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) Ownership of a partial interest in a property will add to the count of property owned by you. Thus you would have owned two residential properties before you purchase the condominium unit. The purchase of the condominium unit with your son will be your third residential property. Hence you and your son would have to pay ABSD at 30% on the purchase price/value of the condominium unit even though this will be your son’s first residential property. [I am a SC currently owning only a 20% share in a house co-owned with my mother. Should my mother transfer her 80% share of the house to me, do I need to pay ABSD? If I were to buy another private flat after that, what would be the ABSD rate?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) You would have owned one residential property before your mother transfers her share to you. However, the transfer of the 80% share of the same property to you would not add to the count of properties owned by you and hence you would not be subject to ABSD. BSD is still payable on the acquisition of 80% interest in the property. Your subsequent purchase of the private flat would be your second property which would attract the ABSD rate of 20%. [I am a SC and I co-own a house with my mother. My husband who is also a SC does not own any residential property. If we buy our first matrimonial home jointly, do we need to pay ABSD?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) The matrimonial home will be your second property and therefore both of you will have to pay ABSD at 20% even though it will be your spouse’s first property. However, you may be eligible for the ABSD refund if you dispose of your interest in the house that is co-owned with your mother within 6 months from the date of purchase/TOP/CSC (whichever is applicable) of your matrimonial home. [I am a widow and I jointly own a terrace house with my son. We are both SC. We intend to downgrade to a condominium unit. Can we apply for ABSD refund if we dispose of the terrace house within 6 months from the purchase of the condominium unit?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) No. You will not qualify for ABSD refund as the ABSD refund is a special concession given only to Singaporean married couples, to facilitate their changing of homes.. You will need to dispose of your terrace house if you wish to avoid paying ABSD on your next purchase. #### For purchase by SC and others (Singapore Permanent Residents (SPR) and Foreigners (FR)) [I am a SC married to a SPR. We jointly own a private apartment. If we buy another house jointly, what is the ABSD payable by us?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) The purchase of the house will be your second property for both yourself and your spouse. As your spouse is a SPR, both of you will have to pay ABSD at 30% of the purchase price/ market value of the house. However, you may be eligible for the [ABSD refund](https://www.iras.gov.sg/irashome/Other-Taxes/Stamp-Duty-for-Property/Claiming-Refunds-Remissions-Reliefs/Remissions/Remission-of-ABSD-for-A-Married-Couple/ "ABSD refund") if you and your spouse dispose of your first property within 6 months from the date of purchase/ TOP/ CSC (whichever is applicable) of your second property. [I am a SC married to a SPR. We jointly own a 3-room HDB flat. If we upgrade to a 5-room flat, do we need to pay ABSD?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) As HDB’s rules require buyers to dispose of their existing flats within 6 months from the possession of new HDB flats, ABSD remission will be given upfront. You do not need to pay ABSD when you buy the 5-room HDB flat. [I am a SC married to a SPR. We jointly own a 5-room HDB flat. If we upgrade to a private flat, do we need to pay ABSD?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) The purchase of the house will be your second property for both yourself and your spouse. As your spouse is a SPR, both of you will have to pay ABSD at 30% of the purchase price/ market value of the house. However, you may be eligible for the [ABSD refund](https://www.iras.gov.sg/irashome/Other-Taxes/Stamp-Duty-for-Property/Claiming-Refunds-Remissions-Reliefs/Remissions/Remission-of-ABSD-for-A-Married-Couple/ "ABSD refund") for second residential property if you and your spouse dispose of the HDB flat within 6 months of the date of purchase/ TOP/ CSC (whichever is applicable) of your private flat. [I am a SC married to a SPR. Both of us do not own any property in Singapore. If we jointly purchase our first matrimonial home, do we need to pay ABSD?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) SPRs are required to pay ABSD at 5% if they buy their first residential property on their own or jointly with SC. However, if both you and your SPR spouse do not own any property and the matrimonial home is the only residential property owned by you and your spouse, you are eligible for the [ABSD remission for spouses.](https://www.iras.gov.sg/irashome/Other-Taxes/Stamp-Duty-for-Property/Claiming-Refunds-Remissions-Reliefs/Remissions/Remission-of-ABSD-for-A-Married-Couple/ "ABSD remission for spouses.") [I am a SC and my wife is a FR. We jointly own one apartment which is our first matrimonial home and no other property. Would we be eligible for the ABSD remission if we upgrade to a terrace house and sell the apartment within 6 months of our purchase of the terrace house?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) If you are able to fulfil all the conditions for ABSD refund for purchase of second property, the ABSD of 60% paid will be refunded to you upon application. #### For purchase by non-SC [I am a SPR buying my first HDB resale flat. Do I need to pay ABSD?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) From 12 Jan 2013, SPR buying their first residential property including HDB flat would have to pay ABSD at 5%. [I am a SPR owning one private apartment. If I downgrade to a HDB resale flat, do I need to pay ABSD on the HDB flat?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) As HDB’s rules require buyers to dispose of all their private properties within 6 months from the completion date of the HDB resale flats, the ABSD remission will be given upfront. You only need to pay ABSD at 5% instead of 30% when you buy the HDB flat. [I am a SPR. I am also a citizen of United States of America. There is a Free Trade Agreement signed between USA and Singapore. Which ABSD rate will apply to me when I buy my first residential property in Singapore?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) You will be accorded the same treatment as a SC. You do not need to pay ABSD on your first property purchase. The ABSD rates of 20% and 30% will apply when you buy the second and additional residential properties respectively. [If I am in the process of obtaining my SC or SPR at the time of purchase, can I later apply for a remission to enjoy lower ABSD rates based on my new residency status?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) The applicable ABSD rate is based on the nationality of the buyer on the date of purchase. You must have been granted the residency status by the Immigration and Checkpoint Authority (ICA) as at the date of purchase in order to enjoy lower ABSD liability. The date of issue reflected in the IC collection slip would be taken as when the residency status was granted. #### Property Type [I am buying a HDB shop with living quarters. Is ABSD payable?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) ABSD is payable only on the apportioned value of the living quarters. You may get a professional valuer to value the living quarters. [I am buying a strata shop unit. Is ABSD payable?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) If the strata unit is permitted to be used as a shop by a Written Permission given under section 14(4) of the Planning Act for a period exceeding 10 years, ABSD is not payable. [I am buying a mixed-use development on land zoned ‘Residential’. Is ABSD payable?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) As the land is zoned ‘Residential’ and hence the development is capable of being developed or used for fully residential purposes, ABSD is payable. [I am buying a semi-detached house which has been approved as a child care centre for three years. Is ABSD payable?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) ABSD is payable as this is a residential property and the use as a child care centre is only a temporary permitted use. #### Property Count [I am a SC owning one house in Malaysia but none in Singapore. Is ABSD payable when I buy my first residential property in Singapore?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) Only residential properties in Singapore are included in the property count which is used to determine ABSD liability. As this is your first residential property in Singapore, ABSD is not payable. [I only own a three-storey shophouse which comprises a ground floor shop and two separate residential units on the second and third storeys. They are held under one title. What is the count of residential properties owned by me?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) As the two residential units are physically separate units, they are counted as two units owned by you even though they do not have separate titles. [I am a SC. My only house has been gazetted to be compulsorily acquired by the Government. If I buy another residential property now, do I need to pay ABSD?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) Properties gazetted for compulsory acquisition will be excluded from the count of properties. As such, your count of properties owned is zero and hence ABSD will not be payable on your purchase of the next residential property. #### Payment [When must BSD and ABSD be paid?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) BSD and ABSD must be paid within 14 days from the date of the signed Contract or Agreement. Where the Contract or Agreement is executed (signed) overseas, BSD and ABSD must be paid within 30 days of the receipt of the Contract or Agreement in Singapore. A document is considered to be duly stamped only when stamp duty is fully paid. Audit checks will be conducted by IRAS to ensure that BSD and ABSD are duly paid. Under the Stamp Duties Act, a penalty of 4 times the amount of unpaid duty can be imposed. [What if I do not have enough funds to pay ABSD? Can ABSD be deferred or paid by instalments?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) Stamp duty is an upfront cost that a buyer has to consciously set aside when he decides to purchase a property. It must be paid in full and cannot be deferred. Inadequate payment or late payment of stamp duty is tantamount to non-stamping and penalties would apply. [How do I pay ABSD?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) Where BSD and ABSD are payable on the same document, you should pay both BSD and ABSD using the same form named Buyer’s Stamp Duty (and ABSD, if applicable) available at our e-Stamping portal (https://estamping.iras.gov.sg) The form is located under the header of ‘Sale and Purchase / Transfer’. #### Others [If a seller were to backdate the date of offer of his Option upon the request of the buyer to avoid paying ABSD, is this an offence?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) Yes, it is an offence under Section 62 of Stamp Duties Act to evade stamp duty by executing a document where facts and circumstances are not fully and truly set forth. Any person guilty of such an offence shall be liable on conviction to a fine not exceeding \$10,000 or to imprisonment for a term not exceeding 3 years or to both. [I bought a condominium unit from a developer who has offered me 15% direct cash discount and this discount is also stated in the document to be stamped. Should I pay stamp duty on the purchase price before or after discount?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) The amount of [direct cash discount](https://www.iras.gov.sg/IRASHome/Other-Taxes/Stamp-Duty-for-Property/Working-out-your-Stamp-Duty/Buying-or-Acquiring-Property/What-is-the-Duty-that-I-Need-to-Pay-as-a-Buyer-or-Transferee-of-Residential-Property/Buyer-s-Stamp-Duty--BSD-/ "direct cash discount") may be deducted from the purchase price to determine what is the amount of consideration for stamp duty purpose. This is provided that the nett price is still reflective of the market value. [I did not have to pay ABSD on the purchase of my new flat because I managed to sell my previous property just before the purchase of my new flat. However, my buyer has now aborted the purchase of my previous property. Do I need to pay ABSD on my new flat now?](https://singaporecondominium.sg/absd/) [Expand](https://singaporecondominium.sg/absd/) You are to disclose to IRAS the failed sale of your previous property and the circumstances of the aborted sale. Whether ABSD would be clawed back from you and what further action would be taken by IRAS would depend on the circumstances of the case. For information, the Commissioner of Stamp Duties may invoke the anti-avoidance provision under Section 33A of the Stamp Duties Act if there is reason to suspect that the sale of your previous property was fictitious and was schemed to avoid or reduce payment of ABSD. ##### Source From IRAS ### Drop us a line to find out more\! 请给我们留言，以了解更多！ [Get In Touch 保持联系](https://wa.me/6597881579) - [HDB NEW EC 新执行共管公寓](https://www.hdbec.sg/) - [RESALE EC 二手执行共管公寓](http://resaleec.sg/) SingaporeCondominium.Sg © Copyright 2019. All rights reserved. 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Readable Markdown	Additional Buyer's Stamp Duty (ABSD) (Updated on 27 Apr 2023) ABSD Rates on the higher of the purchase price or market value Liable buyers are required to pay ABSD on top of the existing Buyer’s Stamp Duty (BSD) \| \| \| \| \| \|---\|---\|---\|---\| \| ABSD Rates on/after 16 Dec 2021 \| 1st Residential Property \| 2nd Residential Property \| 3rd Residential Property \| \| Singapore Citizens (SC) \| 0% ABSD \| 20% ABSD \| 30% ABSD \| \| Singapore Permanent Residents (SPR) \| 5% ABSD \| 30% ABSD \| 35% ABSD \| \| Foreigners (FR) \| 60% ABSD \| \| \| \| Entities/Trustees \| 65% ABSD \| \| \| ![ABSD\_Cooling\_Measures on 27 Apr 2023](https://singaporecondominium.sg/wp-content/uploads/2023/04/ABSD_Cooling_Measures-on-27-Apr-2023.jpg) ABSD Rates and Remission for Married Couples (A) Joint Purchase Made by a Married Couple who Does Not Own Any Residential Property A married couple with at least one SC spouse jointly purchasing a residential property, where both the spouses do not own any residential property at the time of purchase, can apply for full ABSD remission. (B) Joint Purchase of Second Residential Property by a Married Couple A married couple with at least one SC spouse is eligible for ABSD refund on their second property if they sell their first property within 6 months after the date of purchase/TOP/CSC, whichever is applicable. Table 1: Married Couple who are both SC \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\| \| No. of properties currently owned\* by each spouse \| Joint purchase of next residential property \| No. of properties owned\* by each spouse after co-purchase \| ABSD rates On/ after 27 Apr 2023 \| Refund of ABSD paid on purchase of second residential property \| \| \| \| SC1 \| SC2 \| SC1+SC2 \| SC1 \| SC2 \| \| \| \| 0 \| 0 \| 1 \| 1 \| 1 \| 0% \| Not applicable \| \| 1 \| 0 \| 2 \| 1 \| 20% \| Only if the married couple disposes of the first property which they owned individually or co-owned. \| \| \| 1 \| 1 \| 2 \| 2 \| 20% \| \| \| \| Co-owned 1 \| 2 \| 2 \| 20% \| \| \| \| \| 2 \| 0 \| 3 \| 1 \| 30% \| Not available \| \| \| Co-owned 2 \| 3 \| 3 \| 30% \| \| \| \| \| \* Properties owned include those owned wholly, or owned partially or jointly with others. \| \| \| \| \| \| \| Table 2: Married Couple who are SC-SPR \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\| \| No. of properties currently owned\* by each spouse \| Joint purchase of next residential property \| No. of properties owned\* by each spouse after co-purchase \| ABSD rates On/ after 27 Apr 2023 \| Refund of ABSD paid on purchase of second residential property \| \| \| \| SC \| SPR \| SC + SPR \| SC \| SPR \| \| \| \| 0 \| 0 \| 1 \| 1 \| 1 \| 0%\# \| Not applicable \| \| 1 \| 0 \| 2 \| 1 \| 20% \| Only if the married couple disposes of the first property which they owned individually or co-owned. \| \| \| 0 \| 1 \| 1 \| 2 \| 30% \| \| \| \| 1 \| 1 \| 2 \| 2 \| 30% \| \| \| \| Co-owned 1 \| 2 \| 2 \| 30% \| \| \| \| \| 2 \| 0 \| 3 \| 1 \| 30% \| Not available \| \| \| Co-owned 2 \| 3 \| 3 \| 35% \| \| \| \| \| \* Properties owned include those owned wholly, or owned partially or jointly with others. \| \| \| \| \| \| \| \| \# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD remission via the e-Stamping Portal. \| \| \| \| \| \| \| Table 3: Married Couple who are SC-FR \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\| \| No. of properties currently owned\* by each spouse \| Joint purchase of next residential property \| No. of properties owned\* by each spouse after co-purchase \| ABSD rates On/ after 27 Apr 2023 \| Refund of ABSD paid on purchase of second residential property \| \| \| \| SC \| FR \| SC + FR \| SC \| FR \| \| \| \| 0 \| 0 \| 1 \| 1 \| 1 \| 0%\# \| Not applicable \| \| 1 \| 0 \| 2 \| 1 \| 60% \| Only if the married couple disposes of the first property which they owned individually or co-owned. \| \| \| 0 \| 1 \| 1 \| 2 \| 60% \| \| \| \| 1 \| 1 \| 2 \| 2 \| 60% \| \| \| \| Co-owned 1 \| 2 \| 2 \| 60% \| \| \| \| \| 2 \| 0 \| 3 \| 1 \| 60% \| Not available \| \| \| Co-owned 2 \| 3 \| 3 \| 60% \| \| \| \| \| \* Properties owned include those owned wholly, or owned partially or jointly with others. \| \| \| \| \| \| \| \| \# Remitted ABSD of 5% (based on the buyer’s profile with the highest ABSD rate). Your legal representative can apply for full ABSD remission via the e-Stamping Portal. \| \| \| \| \| \| \| Table 4: Married Couple who are SPR-FR \| \| \| \| \| \| \| \| \|---\|---\|---\|---\|---\|---\|---\| \| No. of properties currently owned\* by each spouse \| Joint purchase of next residential property \| No. of properties owned\* by each spouse after co-purchase \| ABSD rates On/ after 27 Apr 2023 \| Refund of ABSD paid on purchase of second residential property \| \| \| \| SPR \| FR \| SPR + FR \| SPR \| FR \| \| \| \| 0 \| 0 \| 1 \| 1 \| 1 \| 60% \| Not available \| \| 1 \| 0 \| 2 \| 1 \| 60% \| \| \| \| 0 \| 1 \| 1 \| 2 \| 60% \| \| \| \| 1 \| 1 \| 2 \| 2 \| 60% \| \| \| \| Co-owned 1 \| 2 \| 2 \| 60% \| \| \| \| \| 2 \| 0 \| 3 \| 1 \| 60% \| \| \| \| Co-owned 2 \| 3 \| 3 \| 60% \| \| \| \| \| \* Properties owned include those owned wholly, or owned partially or jointly with others. \| \| \| \| \| \| \| Foreigners Eligible for ABSD Remission under Free Trade Agreements (FTAs) Conditions for Remission Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens: 1. Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland 2. Nationals of the United States of America FAQs FREQUENTLY ASKED QUESTIONS For purchase by Singapore Citizens (SC) For purchase by SC and others (Singapore Permanent Residents (SPR) and Foreigners (FR)) For purchase by non-SC Property Type Property Count Payment Others Source From IRAS ### Drop us a line to find out more\! 请给我们留言，以了解更多！
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