ABSD Calculator (Singapore)

Estimate Additional Buyer's Stamp Duty (ABSD), which depends on your residency status and how many residential properties you own.

What you'll need

• Purchase price or market value (higher of)
• Residency status
• Number of residential properties owned

How it works

ABSD is charged on top of BSD, as a percentage of the higher of price or market value. The rate rises with the number of properties you own and is highest for foreigners and entities.

ABSD is a property-market cooling measure; the current rates apply to purchases on or after 27 April 2023. Three things determine the rate: your residency profile (Singapore Citizen, Permanent Resident, foreigner, or an entity such as a company or trustee), how many residential properties you already have an interest in at the time of purchase, and the value of the property being bought.

The property count is broader than many people expect. Any interest in a residential property is generally counted — including a part-share held jointly with someone else and, in some situations, property held through a trust or overseas. Owning an HDB flat counts too. Because the count is taken at the point you buy, buying a new home before selling the old one usually means paying the higher-count rate upfront (married couples may qualify for remission in specific circumstances — see the good-to-know section below).

For joint purchases, IRAS applies the profile that attracts the highest applicable ABSD rate among all the buyers. If a Singapore Citizen with no existing property buys together with a foreigner, for example, the 60% foreigner rate applies to the whole purchase — not just half of it.

Like BSD, ABSD is computed on the higher of the purchase price or the market value, and it is payable shortly after the purchase documents are signed. The two duties are separate line items that stack, not alternatives.

Current Singapore rules

BSD and ABSD combined: an illustration

Because ABSD sits on top of BSD, the total stamp duty bill differs sharply by buyer profile. The comparison below uses a $1,000,000 residential purchase, where BSD works out to $24,600 for every buyer (see the worked example below for the tier-by-tier arithmetic).

Worked example

A citizen buying a second property at $1,000,000 pays ABSD of 20% = $200,000, on top of BSD. Some FTA nationals are treated as citizens.

Here is the full arithmetic, with BSD computed tier by tier:

1. Basis: the higher of price or market value — assume $1,000,000 here.
2. BSD on the first $180,000 at 1% = $1,800
3. BSD on the next $180,000 at 2% = $3,600
4. BSD on the remaining $640,000 at 3% = $19,200
5. Total BSD = $1,800 + $3,600 + $19,200 = $24,600
6. ABSD at 20% (citizen, second property) = $1,000,000 × 20% = $200,000
7. Total stamp duty = $24,600 + $200,000 = $224,600

The same purchase as a first property for the same citizen buyer would attract only the $24,600 BSD, since the first-property ABSD rate for citizens is 0%.

Important assumptions

• Charged on the higher of price or market value
• Counts residential properties owned (including overseas in some cases — check IRAS)
• Certain FTA nationals are accorded citizen rates

Cases not fully modelled:

• ABSD remission for married couples (e.g. matrimonial home)
• Trust/entity-specific rules in full
• Reliefs requiring application to IRAS

Common mistakes and good to know

• Treating ABSD as a replacement for BSD. The two duties stack. A budget that only allows for one of them can understate the upfront cash needed by a large margin.
• Using the price alone as the basis. Both duties are computed on the higher of the price or the market value. Many people overlook that this matters most for below-market transfers, such as sales between family members.
• Forgetting part-shares. A joint or fractional interest in a residential property generally counts as a property when working out which rate tier applies to your next purchase.
• Assuming the lower-rate co-buyer's profile applies. For a joint purchase, the profile with the highest applicable rate governs the whole purchase price, not just that buyer's share.
• Buy-first-sell-later timing. The property count is taken at the point of purchase. Remission for married couples replacing a matrimonial home exists, but it is subject to IRAS conditions and application — it is not automatic for every profile.
• Ignoring the seller's side of a plan. If a plan involves selling a residential property acquired on or after 4 July 2025 within four years, Seller's Stamp Duty of 16%/12%/8%/4% by year of sale may apply as well.
• Assuming all foreigners pay 60%. Nationals of certain Free Trade Agreement countries are accorded the same treatment as Singapore Citizens — worth checking the IRAS list before working off the 60% rate.

How the calculator helps

The free PlanLiaoMah property tool models exactly what this page describes: choose your buyer profile and the number of residential properties you already own, enter the price (or the higher market value), and it computes BSD tier by tier and ABSD at the matching rate, then shows the combined stamp duty within the upfront cost of the purchase. It runs in your browser, needs no sign-up, and is available in English and Chinese.

Official sources and verification

• IRAS — Additional Buyer's Stamp Duty (ABSD)
• IRAS — Buyer's Stamp Duty (BSD)

Direct links to the relevant official pages. Rules and rates change; last checked 21 July 2026. Always confirm against the official source.

Frequently asked questions

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