ABSD Remission for Married Couples Upgrading: Rules, Timeline and Pitfalls
How ABSD remission works for married couples who buy a new launch before selling their HDB flat: IRAS conditions, the six-month deadline and the mistakes that cost couples the refund.
If you are a married couple planning to buy a new launch before selling your current home, the ABSD remission is the rule that makes it affordable. You pay Additional Buyer’s Stamp Duty (ABSD) upfront on the new home, then claim it back once your first home is sold within the time limit. Miss the deadline or break one condition, and the ABSD is gone for good.
This guide sets out the IRAS conditions, how the timeline works for an uncompleted condo such as LinkTown Residences (also searched as Hougang Central Residences), and the pitfalls we see couples overlook.
What the ABSD remission for married couples actually is
For Singapore Citizens, ABSD on a second residential property is 20%. On a new launch, that is a large sum due within 14 days of signing the Sale and Purchase Agreement, on top of Buyer’s Stamp Duty (BSD). The remission, which people also call the ABSD refund, exists so that couples changing homes are not penalised for owning two homes for a short, transitional period.
It is not a waiver. You pay the ABSD first, then get it back once you have sold the first property and met every condition. That means you need the cash (or CPF, where allowed) to fund the ABSD for the whole period, which can be several years for a new launch.
Separately, if you have already contracted to sell your only home before you accept the Option to Purchase (OTP) for the new one, IRAS’s own FAQ says no ABSD is payable at all. The remission is for couples who buy first and sell later.
The IRAS conditions, one by one
Under the Stamp Duties (Spouses) (Remission of ABSD) Rules, as described on the IRAS website, all of these must be met:
- At least one spouse is a Singapore Citizen, and the second property is bought in both spouses’ names only. Adding a parent or child to the title rules you out.
- Each spouse owned no more than one residential property on the date of purchase of the second property.
- ABSD has been paid on the second property.
- The first residential property is sold within the time limit: six months after the purchase date for a completed property, or six months after the TOP or CSC (whichever is earlier) for a property that was uncompleted when bought. The first property can be co-owned or owned by one spouse.
- You are still married, and there has been no change of ownership in the second property, when the first property is sold.
- You have not bought or acquired any other residential property since buying the second one.
- The refund application is made within six months after the date of sale of the first property (unless it is refunded automatically, below).
IRAS defines the “date of sale” of your first home as the date the buyer accepts the OTP, or the date of the Sale and Purchase Agreement if there is no OTP. So what counts is when your buyer commits, not when the sale legally completes. That matters for HDB sellers, where completion takes weeks after the resale application.
Mixed-residency couples, for example a Singapore Citizen married to a Singapore PR or a foreigner, should check IRAS’s published table of ABSD rates and remissions for married couples, because the rate you pay upfront depends on both profiles.
How the timeline works for a new launch
This is where new launch buyers have an advantage. For an uncompleted property, the six-month clock starts at TOP or CSC, whichever is earlier, not at booking. For a project like LinkTown Residences, where completion is expected around 2030 to 2031 (the exact TOP date is not announced), you could stay in your current home through the construction years and sell nearer to key collection.
| Stage | What happens | ABSD position |
|---|---|---|
| Booking (OTP) | Pay 5% booking fee in cash | No ABSD yet |
| S&P signed (about 8 weeks later) | Pay 15%; stamp the purchase | BSD and 20% ABSD due within 14 days |
| Construction (about 4 to 5 years) | Progressive payments; you live in your current home | ABSD paid and held by IRAS |
| TOP (expected ~2030/31) | The six-month clock starts | Market your first home well before this |
| Within six months of TOP | Your buyer accepts the OTP for your first home | ABSD refunded if all conditions are met |
Six months sounds generous, but it is tight in practice. IRAS says plainly that poor market conditions, festive periods or an old property are not grounds for more time, and encourages couples to start marketing early at realistic prices. Build in slack: list your flat before TOP is issued, and remember that a developer can obtain TOP earlier than buyers expect.
What it means in dollars
Using illustrative prices from our price estimate (not official prices), here is what a Singapore Citizen couple would pay upfront when buying before selling:
| Illustrative unit | Price (est.) | BSD (not refunded) | 20% ABSD (refundable if conditions met) |
|---|---|---|---|
| 2-Bedroom, 678 sq ft | S$1,695,000 | S$54,350 | S$339,000 |
| 3-Bedroom, 1,066 sq ft | S$2,665,000 | S$102,850 | S$533,000 |
Remission covers ABSD only. BSD, legal fees and interest on money tied up in ABSD are real costs. Check your figures with our stamp duty calculator, and see our BSD and ABSD guide for how the rates are built up.
How the ABSD refund is paid
IRAS now refunds ABSD automatically for eligible couples: for purchase stamping submitted on or after 2 July 2023, if you declared in the e-Stamping form that you intend to sell your first property and claim the refund, the ABSD is refunded within six weeks from the stamping of the sale of your first property. If that declaration was not made, apply through myTax Portal (Stamp Duty login, “Apply for Refund”) within six months of the sale date. The portal service is desktop-only.
Tip: when your lawyer stamps the new launch purchase, confirm that the intention to sell and claim the refund has been declared.
Pitfalls that cost couples the refund
- Adding a third name. Buying with a parent or child, even for loan eligibility, breaks the “both names only” rule.
- Buying another property in between. Any further residential purchase, including an overseas one you forget to consider, after the second purchase disqualifies you.
- Changing ownership of the new home. Decoupling or transferring a share before the first home is sold breaks the conditions.
- Divorce or separation before the sale. The couple must still be married when the first property is sold.
- Waiting for TOP to start selling. An HDB flat needs time to market, and the six-month window is not extended.
- Forgetting the loan side. While you still hold a home loan on your first property, the LTV for the new loan can drop to 45%. See our home loan guide.
- Selling too early and triggering other costs. If your first home is a private property bought recently, check whether Seller’s Stamp Duty applies to its sale.
Sell HDB, buy condo: which order suits you?
Many searches for “sell HDB buy condo timeline” come down to one question: can you afford to fund the ABSD for four or five years? If you can, buying first lets you stay put until the new home is ready. If not, contracting to sell first avoids ABSD altogether but means finding somewhere to live until completion. Our HDB upgrader guide works through both paths with Hougang resale figures, and progressive payment explains when each instalment falls due.
General information only, not tax or legal advice. ABSD remission conditions are as published by IRAS; verify your own case with IRAS, CPF and your bank or lawyer. Prices shown are illustrative estimates, not official. Information as at Sep 2026. Published by an independent licensed salesperson, not the developer.
