ABSD Singapore 2026: Rates for Citizens, PRs and Foreigners (with Examples)
ABSD Singapore rates for 2026 in one table: Singapore Citizens, PRs, foreigners and FTA nationals, how joint purchases work, the married-couple refund, and worked examples at new launch prices.
ABSD Singapore rules decide whether your next home costs you nothing extra in stamp duty or several hundred thousand dollars more. Additional Buyer’s Stamp Duty is paid on top of Buyer’s Stamp Duty, and the rate depends on two things only: who is buying, and how many residential properties they already own.
This guide sets out the ABSD rates, explains how joint purchases and the married-couple refund work, and then runs the numbers at the illustrative price points for LinkTown Residences (also searched as Hougang Central Residences), the new private condo planned at the Hougang Central integrated development. For Buyer’s Stamp Duty tiers and payment timing, see our BSD and ABSD guide for new launches.
ABSD Singapore rates for 2026
| Buyer profile | 1st residential property | 2nd | 3rd and after |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| Singapore Permanent Resident (SPR) | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity (company) or trustee | 65% (developers buying sites for housing have separate rules) | ||
Two points trip people up. First, an HDB flat counts as a residential property. An HDB upgrader who keeps the flat and buys a condo is buying a second property. Second, partial ownership counts. If you co-own a flat with a parent or sibling, even a small share, that is a property in your count.
FTA nationals: same treatment as Singapore Citizens
Under Singapore’s free trade agreements, nationals of the United States, and nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland, receive the same ABSD treatment as Singapore Citizens. In practice, a US citizen buying a first home in Singapore pays 0% ABSD rather than 60%. The relief is usually given as a remission, so your lawyer applies for it when stamping. Our guide for foreigners buying a condo covers eligibility and financing in more detail.
How ABSD is worked out
- Base: ABSD, like BSD, is calculated on the purchase price or the market value, whichever is higher.
- Flat rate: unlike BSD, ABSD is not tiered. It is a single percentage of the whole price.
- Timing: for a new launch, stamp duty is generally due within 14 days of exercising the Option to Purchase (signing the Sale and Purchase Agreement). That is years before TOP, so it must come from cash or CPF on day one.
- Count at the date of purchase: IRAS looks at what you own when you buy, not what you plan to sell later.
Joint purchases and married couples
When two or more people buy together, ABSD is based on the buyer profile that attracts the highest rate. A Singapore Citizen who buys with a foreign friend pays the foreigner rate on the whole price, not half of it.
Married couples have specific reliefs, as set out in IRAS’s married-couple tables:
| Couple | Neither owns a home, first joint purchase | Second property (joint) |
|---|---|---|
| SC + SC | 0% | 20%, refundable if first home is sold in time |
| SC + SPR | 0% after remission (5% charged, then remitted) | 20% to 30%, depending on who owns what; refund may apply |
| SC + foreigner | 0% after remission (60% charged, then remitted) | 60%; refund may apply if first home is sold in time |
| SPR + foreigner | 60% (no remission) | 60% |
The SC + SPR row matters for many couples looking at new launches. As long as neither spouse owns a home, they can buy their first home together without ABSD. If you are a PR buying on your own, read our guide for PRs buying a new launch condo.
The married-couple ABSD refund
A married couple with at least one Singapore Citizen spouse who jointly buy a second home pays ABSD upfront, then can claim a refund if they sell the first property within the deadline. For a completed home, that is within 6 months of the purchase date. For an uncompleted new launch, it is generally within 6 months after TOP or CSC, whichever is earlier. IRAS states that extensions are not given, and other conditions apply: the couple must still be married and must not have bought another home in the meantime.
This is the route many HDB upgraders use: keep the flat while the condo is being built, then sell after TOP. The catch is cash flow, because the 20% has to be paid within 14 days. Our HDB upgrader guide walks through the sequence.
ABSD examples at LinkTown Residences price points
LinkTown Residences has no official prices yet. Analysts expect an average of about S$2,500 to S$2,600 psf. The figures below use indicative sizes from the developers’ Parktown Residence at S$2,500 psf. They are illustrations, not quotes.
| Illustrative unit | Price (est.) | BSD | ABSD: SC 2nd home (20%) | ABSD: SPR 1st home (5%) | ABSD: foreigner (60%) |
|---|---|---|---|---|---|
| 1-Bedroom + Study, 506 sq ft | S$1.27m | S$35,400 | S$254,000 | S$63,500 | S$762,000 |
| 2-Bedroom Premium, 678 sq ft | S$1.70m | S$54,600 | S$340,000 | S$85,000 | S$1,020,000 |
| 3-Bedroom Premium, 1,066 sq ft | S$2.67m | S$103,100 | S$534,000 | S$133,500 | S$1,602,000 |
A Singapore Citizen buying a first home pays only the BSD column. For the same 2-bedroom, a citizen who still owns an HDB flat would pay S$54,600 BSD plus S$340,000 ABSD, a total of S$394,600 within two weeks of signing. That single number explains why the sell-first versus buy-first decision is so important for upgraders.
ABSD calculator
Use the calculator below to test your own price and profile. It uses the published tiers and rates. You can also find it, with the progressive payment and loan tools, on our LinkTown Residences calculators page.
Stamp duty calculator (BSD + ABSD)
Estimates for illustration only, based on published IRAS/MAS rules. Rates change; confirm with IRAS, your bank and your lawyer.
Common ABSD mistakes
- Forgetting a small share. A share in a parent’s flat or an inherited property counts.
- Assuming the refund is automatic. You must apply, and only eligible married couples qualify. Singles and unmarried co-buyers do not get this refund.
- Missing the deadline. Start marketing the old home early. Selling close to the deadline at a poor price is still better than losing the refund.
- Splitting a purchase to reduce ABSD. IRAS has clawed back ABSD, with surcharges, from arrangements designed to avoid it. Structure your purchase on legal advice, not a hack.
Will ABSD Singapore rates change? What to watch in 2027
ABSD rates were last raised on 27 April 2023. Changes are usually announced without notice and take effect almost immediately, which is why they are often released late at night. Keep an eye on Budget 2027 and on any property measures announced by the Ministry of Finance, and check the IRAS ABSD page before you book a unit. If rules change after your Option to Purchase is issued, transitional provisions may apply, and your lawyer can advise.
Sales for LinkTown Residences are expected to open in early 2027. If you would like us to run your ABSD, BSD and loan numbers against the actual price list once it is released, register your interest.
General information only, not tax or legal advice. ABSD rates, remissions and refund conditions are as published by IRAS; verify with IRAS and your conveyancing lawyer. Prices shown are illustrative estimates, not official LinkTown Residences prices. Information as at Sep 2026. Published by an independent licensed salesperson, not the developer.
