Calculate Additional Buyer's Stamp Duty (ABSD)
Understand your ABSD obligations for Singapore property purchases. Real-time calculations based on IRAS rates for citizens, PRs, and foreigners.
ABSD Calculation Disclaimer
This calculator estimates Additional Buyer's Stamp Duty (ABSD) based on current IRAS rates. Results are estimates only. Always verify with your property lawyer or tax advisor for final ABSD liability.
Actual results may vary based on:
- Property transaction structure
- Buyer entity type (individual, company, trust)
- Citizenship/PR status verification
- IRAS interpretation of specific cases
Understanding ABSD
What is ABSD?
ABSD (Additional Buyer's Stamp Duty) is a tax imposed by the Singapore government on property purchases to cool the property market and prioritize home ownership for citizens.
Introduced in December 2011 and revised multiple times (most recently in April 2023), ABSD rates vary significantly based on buyer profile and number of properties owned.
ABSD is paid on top of Buyer's Stamp Duty (BSD) and must be paid within 14 days of signing the Sale & Purchase Agreement.
Current Rates
ABSD Rates (2026)
| Buyer Profile | 1st Property | 2nd Property | 3rd+ Property |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity (Company) | 65% | 65% | 65% |
Rates apply to residential properties. Different rates for industrial/commercial properties.
Calculation Method
How to Calculate ABSD
Formula: ABSD = Property Purchase Price × ABSD Rate
Singaporean buying second property
$1,000,000 × 20% = $200,000 ABSD
PR buying first property
$800,000 × 5% = $40,000 ABSD
Foreigner buying property
$1,500,000 × 60% = $900,000 ABSD
Exemptions & Refunds
ABSD Exemptions & Refunds
Selling First Property
If you buy a second property, you can get ABSD refund if you sell your first property within 6 months.
Full refund if sold within 6 months
Decoupling
Transfer property ownership to spouse to reset ABSD count. Complex strategy with TDSR and CPF implications.
No refund, but reduces future ABSD
Upgrading to Executive Condo (EC)
Special ABSD treatment for upgrading from HDB to EC within certain conditions.
Conditional exemptions apply
Need expert guidance?
Find a verified property agent with a proven track record in your town.
Frequently Asked Questions
Related Resources
TDSR Calculator
Check loan eligibility before calculating ABSD costs
Stamp Duty Calculator
Calculate BSD and SSD alongside ABSD for total transaction costs
Property Affordability Calculator
Factor in ABSD when determining your realistic property budget
Decoupling Strategy
Learn how to minimize ABSD through property decoupling
Second Property Planning
Navigate ABSD, TDSR, and cash requirements for multi-property ownership
Upgrade Planning
Understand ABSD timing strategies: sell first vs buy first
Model ABSD Scenarios with TDSR & CPF Analysis
ABSD is just one constraint. LEVR™ helps you model second property, decoupling, and upgrade scenarios with full TDSR, CPF, and cashflow visibility.
Get started free with core features. No credit card required.