ABSD and BSD in 2026: a guide to Singapore stamp duties

Two stamp duties, not one

When you buy property in Singapore you may pay two separate stamp duties: Buyer's Stamp Duty (BSD), which every buyer pays, and Additional Buyer's Stamp Duty (ABSD), which only some buyers pay. They are calculated separately and added together. Knowing which applies to you - and at what rate - is the difference between an accurate budget and a costly surprise at completion.

Buyer's Stamp Duty (BSD)

BSD is payable on every purchase of property in Singapore - residential or commercial, new launch or resale - by any buyer, regardless of nationality or how many properties they already own.

It is charged on a tiered basis: the purchase price (or the assessed market value, whichever is higher) is split into bands, and a rising percentage applies to each band. Higher-value properties attract a higher top rate.

• BSD applies to the whole purchase, residential or not.
• It is tiered - the rate steps up across price bands.
• It is based on the higher of the price paid or the assessed market value.

The exact bands and rates are set by IRAS and have been adjusted over the years. Confirm the current BSD bands with IRAS before you budget.

Additional Buyer's Stamp Duty (ABSD)

ABSD is the larger and more situational charge. It is an extra percentage on top of BSD, and the rate depends on two things: your profile - Singapore Citizen, Permanent Resident, foreigner, or an entity - and how many residential properties you already own.

The general shape of the rules:

• A Singapore Citizen buying their first residential property typically pays no ABSD.
• ABSD rises with each additional residential property a buyer already owns.
• Permanent Residents generally pay ABSD even on a first property, at a lower rate than on subsequent ones.
• Foreigners pay a flat, high ABSD rate on any residential purchase.
• Entities such as companies and trusts pay the highest rates.

ABSD rates have been revised several times and are among the most-changed property rules in Singapore. Confirm the rate for your exact profile and property count with IRAS - this is the figure that most often makes or breaks a purchase budget.

The property count that drives the rate

ABSD turns on your count of residential properties, and a few things commonly trip buyers up:

• A property you only partly own still counts as one you own.
• An overseas property generally does not count towards your Singapore ABSD - but confirm the current treatment.
• Selling your existing home before buying the next is treated very differently from buying a second while keeping the first.

Because the count drives the rate, getting it right matters more than almost anything else in the calculation.

Buying as a couple

When a married couple buys together, ABSD is generally assessed on whichever buyer's profile produces the higher rate. So if one spouse already owns a property, a joint purchase can attract ABSD even if the other spouse owns nothing. This is the single biggest reason couples look at strategies such as decoupling or buying under one name - covered in our property-strategy guides.

There is, for married couples, an ABSD remission route when replacing a matrimonial home - buying the replacement and selling the previous one within a set window. The conditions and timeline are specific; Confirm the remission conditions with IRAS before relying on them.

When is stamp duty paid?

Both BSD and ABSD generally fall due shortly after you exercise the Option to Purchase (for a resale unit) or sign the Sale & Purchase Agreement (for a new launch) - typically within 14 days. They are payable upfront, in cash or from CPF subject to CPF rules, and they are not part of your home loan. Budget for them as a day-one cost.

The practical takeaway

• Everyone pays BSD; only some buyers pay ABSD.
• ABSD depends on your residency profile and how many residential properties you already own - and it can be a very large sum.
• For couples, one spouse's existing property can pull ABSD onto a joint purchase.
• Every rate here can change. Treat any figure you read - including in this guide - as needing verification against IRAS before you commit.

Stamp duty is the most rules-driven part of a Singapore purchase. The structure above rarely changes; the rates do. Confirm the current figures with IRAS, and a licensed salesperson or your conveyancing lawyer can sanity-check your specific situation.