BSD + ABSD in one calculation. No surprises at the lawyer's office.
Reference
ABSD Rates 2026 (Current)
Effective from 27 April 2023 cooling measures
Buyer Profile
1st Property
2nd Property
3rd+ Property
Singapore Citizen
0%
20%
30%
Permanent Resident
5%
30%
35%
Foreigner
60%
60%
60%
Entity / Company
65%
65%
65%
BSD Rates (Buyer's Stamp Duty)
First $180,0001%
Next $180,0002%
Next $640,0003%
Next $500,0004%
Next $1,500,0005%
Above $3,000,0006%
ABSD Remission
Singapore Citizens who buy a second property and sell their first within 6 months may apply for ABSD remission. Married couples may also qualify if one spouse is a SC.
ABSD is not a single rate you look up once. It moves with who you are and what you already own. A first-time Singapore Citizen sits in one band; a citizen buying a second property sits higher; PRs and foreigners higher still. So when someone says "ABSD is X percent", the honest answer is that it depends.
Property count matters as much as citizenship. Own one HDB flat and buying your second home? That counts. Co-own a condo with a sibling, even a small share? That counts too. IRAS assesses what is under your name, not what you feel you own.
Citizenship status - Singapore Citizen, Permanent Resident or foreigner, each on a different band
Property count - first, second, or third and beyond shifts the band again
Joint ownership - a shared name on an existing property still counts towards your total
Mixed profiles - buying with someone on a different status is assessed at the higher rate
Before you start
What to have on hand before you calculate
No paperwork needed - just know these facts. Get one wrong and the estimate is wrong with it.
Your buyer profile - Singapore Citizen, PR, foreigner, or an entity/trust. This alone sets your rate tier.
Your co-buyer's status, if any - mixed profiles are assessed at the higher of the two rates, so enter that higher profile here and confirm the outcome with IRAS.
How many residential properties you or your co-buyer already hold, in Singapore or overseas.
The exercise date of your Option to Purchase or S&P Agreement. ABSD follows the date you exercise, not the date you complete.
Purchase price or valuation, whichever is higher - that is what the rate is applied to.
Any decoupling or trust arrangement - these change which profile and property count apply to you, so settle that first, then calculate on the resulting position.
The case that trips people up most often: a married couple, one Singaporean and one PR, buying their second property together.
Before you sign
Reading your estimate before you exercise the Option
An OTP is binding once exercised - there is no quiet undo afterwards. Your estimate is built on what you entered: citizenship, existing property count, and whether you are buying alone or with someone. Change any one and the number changes with it.
Re-run it right before signing, not weeks earlier, so it reflects your current property count and status
Confirm who is named on the purchase - joint buyers change the outcome
Check any sale timing you are relying on if you plan to sell an existing property within the remission window
Ask your lawyer to confirm the figure against your actual OTP terms - this is a planning number, not a legal opinion
The calculator has two jobs at two different moments: stopping you walking into a viewing blind, and sanity-checking the figure again right before you commit.
Limits
When an estimate is not enough
This calculator takes your citizenship, property count and purchase price and returns a clear ABSD figure fast. What it cannot do is read your IC or your marriage certificate. Decoupling between spouses, buying under a trust, or inheriting a share of a property you did not know you co-owned all change your ABSD profile in ways a calculator cannot fully capture.
Treat the number as a starting estimate, not the final word, if any of these apply:
You are unsure whether a property counts towards your existing count
You are buying with someone who is not your spouse, such as a sibling or parent
There is a decoupling or part-purchase plan before the new purchase
Your citizenship status changed recently, or you hold two nationalities
In those cases, confirm the figure with IRAS, a conveyancing lawyer, or a CEA-registered agent before you commit.
Upgrading
HDB upgraders: the ABSD timing trap
Still own your flat but found a condo you like? If you sign the Option to Purchase before your flat is sold, you are buying a second property - and ABSD applies, even though you think of it as upgrading rather than investing.
The rate follows your citizenship and your existing property count, not your intention. IRAS does not account for a flat you plan to sell next month: if it is still under your name on the date you exercise the option, ABSD is calculated on that basis.
Remission is possible if you sell your first home within the set window after buying the second, but the conditions are specific and a missed deadline or paperwork step can sink it. Confirm the current rule with IRAS before you commit to a purchase date.
Sequence changes the bill. Run it both ways - sell first, or buy first - before you sign anything. Our upgrade planner maps the timeline, and this calculator shows the ABSD on each purchase price in plain dollars.
FAQ
Frequently Asked Questions
No. Singapore citizens buying their first residential property pay 0% ABSD. ABSD kicks in from the second property onwards - 20% for citizens, 30% for PRs on their first property, and 60% for foreigners.
Yes. Married Singapore citizen couples who buy a second property (e.g., condo) before selling their HDB can apply for ABSD remission if they sell the HDB within 6 months of the new purchase. The 20% ABSD is refunded. Planning to sell and upgrade? Use our upgrade planner to map out the timeline.
BSD and ABSD are calculated separately on the purchase price (or market value, whichever is higher). You pay both. For example, on a $1.5M condo: BSD is about $49,600 and ABSD (if 20%) is $300,000 - total stamp duty $349,600.
Permanent Residents pay 5% ABSD on their first property and 30% on their second and subsequent properties. This is significantly higher than citizens (0% first, 20% second) - making PR status a major factor in property planning.
No. ABSD must be paid in cash or CPF on top of your property purchase. Banks do not include ABSD in the loan amount. Budget for it separately - use our condo affordability calculator to see total costs including ABSD.
Yes. If your flat is still under your name when you exercise the Option to Purchase, IRAS treats the condo as a second property. It does not matter that you plan to sell the flat soon - the rate is set by what you own on that exact date. Remission may be available if you sell within the set window afterwards, but the conditions are specific, so check the current rule on IRAS before picking a purchase date.
Yes. When two people buy together, ABSD is charged at the rate of the owner with the higher liability - so a citizen buying with a PR or foreigner is assessed on the higher band. Existing properties count too: if either of you already co-owns a home, even a small share, that adds to the property count IRAS uses.
It can, but only in specific situations. Decoupling removes one owner's name from an existing title, which can free that person to buy a new home without triggering the higher band. Timing and how the original property was financed both matter, and the transfer itself can attract its own stamp duty. Work out the profile and property count you would end up with, calculate on that basis, then confirm with IRAS or a conveyancing lawyer before acting.
Singapore Citizens pay 0% ABSD on their first residential property, 20% on their second property, and 30% on their third and subsequent properties. These rates were last updated in the April 2023 cooling measures.
BSD is calculated on a progressive scale: 1% on the first $180,000, 2% on the next $180,000, 3% on the next $640,000, 4% on the next $500,000, 5% on the next $1.5M, and 6% on the remainder above $3M. For a $1M property, BSD is approximately $24,600.
Yes. Singapore Citizens who buy a second property and sell their first within 6 months can apply for ABSD remission. Married couples where one spouse is an SC may also qualify. The remission must be applied for within 6 months of the sale.
Foreigners pay 60% ABSD on any residential property purchase in Singapore. This rate was increased from 30% in the April 2023 cooling measures. There are no remissions available for foreign buyers.
ABSD comes down to two things: your citizenship status and how many residential properties you already own. Citizens, PRs and foreigners each sit on different bands, and your first home costs less than your second or third. Even a small share in another property counts towards your total, which is why two buyers looking at the same unit can owe very different amounts.
Twice. Once early, before you start viewing, so your shortlist reflects the full cash you will need. Then again right before you exercise the Option to Purchase, because ABSD is set by what you own on that exact date - if you have sold, bought, or added a name in between, the figure moves.
Now that you know your stamp duty...
Plan the rest of your purchase - calculate your full budget including loan, CPF, grants, and total cash needed.