ABSD calculator: additional buyer's stamp duty in Singapore
Additional buyer's stamp duty depends on who is buying and how many homes they will own after this purchase. Enter both to see the rate and the amount, with the buyer's stamp duty that is due as well.
Rates in force on 6 Nov 2026
Work out your ABSD
On S$1,500,000, as a citizen buying a second residential property, for a purchase on 6 Nov 2026.
BSD rates in force from 15 Feb 2023; ABSD rates in force from 27 Apr 2023.
What are the ABSD rates in Singapore?
Since 27 Apr 2023, Singapore citizens pay 0% on a first home, 20% on a second and 30% on a third or more; permanent residents pay 5% on a first home, 30% on a second and 35% on a third or more; foreigners pay 60% on any purchase; companies and trusts pay 65% on any purchase. The count includes the home being bought.
| Buyer | First home | Second home | Third home or more |
|---|---|---|---|
| Singapore citizens | 0% | 20% | 30% |
| Permanent residents | 5% | 30% | 35% |
| Foreigners | 60% | 60% | 60% |
| Companies and trusts | 65% | 65% | 65% |
Worked examples
How much ABSD does a Singapore citizen pay on a S$1,500,000 second home?
A Singapore citizen buying a second home at S$1,500,000 pays S$300,000 in additional buyer's stamp duty (20%), on top of S$44,600 in buyer's stamp duty.
How much ABSD does a permanent resident pay on a S$1,200,000 first home?
A permanent resident buying a first home at S$1,200,000 pays S$60,000 in additional buyer's stamp duty (5%), on top of S$32,600 in buyer's stamp duty.
How much ABSD does a Singapore citizen pay on a S$2,500,000 third home?
A Singapore citizen buying a third home at S$2,500,000 pays S$750,000 in additional buyer's stamp duty (30%), on top of S$94,600 in buyer's stamp duty.
Full rate history: ABSD rates, current and every past version.
Where these rates come from
- Additional buyer's stamp duty: rates in force since 27 Apr 2023. Source: IRAS, Additional Buyer's Stamp Duty from 27 Apr 2023. Last checked against the published rules on 18 Sept 2026.
- Buyer's stamp duty: rates in force since 15 Feb 2023. Source: IRAS, Buyer's Stamp Duty rates for residential property from 15 Feb 2023. Last checked against the published rules on 18 Sept 2026.
Rates are versioned data in config/rules.yaml, checked against IRAS and MAS publications on 2026-09-18; the newest version applied here took effect 2024-08-20. Rules change with each cooling-measure round.
Indicative figures only, not tax, legal or financial advice. Confirm stamp duty with IRAS and loan limits with your bank or HDB before you commit.
Other calculators
- Stamp duty calculator
Buyer's stamp duty and additional buyer's stamp duty together, for any price and buyer.
- Cash and CPF needed to buy
The upfront bill: minimum cash, the rest in CPF or cash, stamp duty and legal fees, after the loan.
- How much can I borrow? TDSR and LTV
Loan-to-value, total debt servicing and mortgage servicing limits, and the lower of them.
- Mortgage repayment calculator
Monthly instalment, total interest over the tenure, the balance year by year, and the stress-test instalment.
- HDB grant calculator
The Enhanced CPF Housing Grant, the Family or Singles Grant, and the Proximity Housing Grant, added up.
- HDB resale levy calculator
What you pay on a second subsidised flat: the fixed amount by flat type, or the graded levy for a first flat sold before the fixed-levy date.
- Net proceeds on sale
What you keep after seller's stamp duty, commission, legal fees, the loan and the CPF refund.
Know the home? Value it from a postal code and the same figures are worked out on its indicative value.