Whether ABSD applies—and at what rate—depends on three key factors at the date of the property purchase:
Individuals include natural persons, while entities cover trust arrangements, business trusts, associations, partnerships, or trustees acting in their official capacity. If a property is co-purchased by parties of different profiles, the highest applicable ABSD rate among them applies to the full purchase price.
ABSD rates vary based on your status at the time of purchase:
Existing home ownership—including partial, joint, trust-held, or inherited properties—affects your ABSD liability. Every residential property held at the signing date is counted. Properties outside Singapore or gazetted for compulsory acquisition are excluded.
Table shown below reflects the rates based on buyer profile and property count:
| Buyer Profile | 1st Property | 2nd Property | 3rd or More |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore Permanent Resident | 5% | 30% | 35% |
| Foreigner (Individual) | 60% | 60% | 60% |
| Entity / Trustee | 65% | 65% | 65% |
| Housing Developers | 35% (plus an additional 5% non-remittable) | 35% (plus an additional 5% non-remittable) | 35% (plus an additional 5% non-remittable) |
For housing developers, ABSD remains at 35% with an additional 5% non-remittable charge.
Calculation formula:
ABSD Payable = Applicable Rate × Taxable Base
Example:
You’re a Singapore PR buying a second residential property valued at SGD 1,600,000.
Total stamp duty includes both BSD and ABSD—expect up to 36% combined on high-value buys.
You cannot use your CPF savings to pay ABSD upfront. However, once you’ve paid in full, you may apply for a one-time reimbursement from your CPF Ordinary Account, subject to eligibility and CPF housing withdrawal limits.
Failing to pay on time may lead to:
Singaporean couples purchasing their first married residence may receive ABSD remission, even if one spouse is a foreigner or PR—provided they remain owner-occupiers.
Citizens of certain countries—such as USA, Norway, Switzerland, Iceland, and Liechtenstein—may receive preferential ABSD treatment if covered under specific Free Trade Agreements.
If married couples or single Singaporeans over 55 upgrade to a lower-value residential property and sell their previous home within 6 months, ABSD remission may apply. This concession extends to singles over 55 from February 2024 onward.
Qualified housing developers or properties transferred into specific living trusts may qualify for partial or full ABSD remission subject to prescribed conditions and trustee refund applications.
ABSD forms a significant portion of total stamp duties when purchasing residential property in Singapore—especially for second or later purchases or non-citizens. Knowing your buyer profile, property count, and correct ABSD rate is essential for accurate financial planning. Use IRAS’s e-Stamping system for calculations, and consult relevant authorities or professionals for personalized advice.
ABSD 是一种 附加印花税，适用于购买住宅物业时，需在标准买方印花税（BSD）之外额外缴付，目的是调控投资购房需求，保证本地住宅市场定价合理。
如共同购买，银行会按所有买家中 ABSD 最高的一档来征税。
| 买家身份 | 第 1 套房 | 第 2 套房 | 第 3 套及以上 |
|---|---|---|---|
| 新加坡公民 (SC) | 0% | 20% | 30% |
| 永久居民 (PR) | 5% | 30% | 35% |
| 外国人 (FR) | 60% | 60% | 60% |
| 法团/实体（公司、信托等） | 65% | 65% | 65% |
| 房地产开发商 | 35% +5%* | 35% +5%* | 35% +5%* |
| 活信托 (On or after 9 May 2022) | 65% | 65% | 65% |
* 开发商需额外支付 5% 不可退还款项。
计算公式：
ABSD 应付金额 = 计税基数 × ABSD 税率
例如：外国人购入市值 $1,000,000 的公寓，ABSD = 1,000,000 × 60% = $600,000。
| 延迟时长 | 罚款或税款倍数说明 |
|---|---|
| ≤ 3 个月 | ≥ $10 或应缴金额的 100% |
| > 3 个月 | ≥ $25 或应缴金额的 400% |
| 超过处罚通知后 | 可能遭起诉或更严重罚款 |
此外，规避印花税行为将遭 IRAS 追缴印花税、50% 罚息、再加高达 4 倍税务罚款。
ABSD 是届时购屋成本的重要组成部分，对首套房影响有限，但买第二套及以上、自用升级、或以公司/外国人身份购房将增加显著成本。确保掌握适用税率、计税时间点及优惠条件，方能做到财务规划优化建议。建议借助 IRAS 网站确认最新政策，并建议以专业税务或律师咨询为准。
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