ABSD rates in Singapore, current and historic
What are the ABSD rates in Singapore?
ABSD is 60% for a foreigner, 20% for a citizen's second home, and 0% for a citizen's first. The rates have changed five times since 8 Dec 2011.
In force today
| 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% |
What changed, and when
From 16 Dec 2021 to 26 Apr 2023
| Buyer | First home | Second home | Third home or more |
|---|---|---|---|
| Singapore citizens | 0% | 17% | 25% |
| Permanent residents | 5% | 25% | 30% |
| Foreigners | 30% | 30% | 30% |
| Companies and trusts | 35% | 35% | 35% |
Source: IRAS, Additional Buyer's Stamp Duty (ABSD), table "16 Dec 2021 to 26 Apr 2023", read 2026-09-27. Last checked against the published rules on 27 Sept 2026.
From 6 Jul 2018 to 15 Dec 2021
| Buyer | First home | Second home | Third home or more |
|---|---|---|---|
| Singapore citizens | 0% | 12% | 15% |
| Permanent residents | 5% | 15% | 15% |
| Foreigners | 20% | 20% | 20% |
| Companies and trusts | 25% | 25% | 25% |
Source: IRAS, Additional Buyer's Stamp Duty (ABSD), table "6 Jul 2018 to 15 Dec 2021", read 2026-09-27. Last checked against the published rules on 27 Sept 2026.
From 12 Jan 2013 to 5 Jul 2018
| Buyer | First home | Second home | Third home or more |
|---|---|---|---|
| Singapore citizens | 0% | 7% | 10% |
| Permanent residents | 5% | 10% | 10% |
| Foreigners | 15% | 15% | 15% |
| Companies and trusts | 15% | 15% | 15% |
Source: IRAS, Additional Buyer's Stamp Duty (ABSD), table "12 Jan 2013 to 5 Jul 2018", read 2026-09-27. Last checked against the published rules on 27 Sept 2026.
From 8 Dec 2011 to 11 Jan 2013
| Buyer | First home | Second home | Third home or more |
|---|---|---|---|
| Singapore citizens | 0% | 0% | 3% |
| Permanent residents | 0% | 3% | 3% |
| Foreigners | 10% | 10% | 10% |
| Companies and trusts | 10% | 10% | 10% |
Source: MOF, "Additional Buyer's Stamp Duty for a Stable and Sustainable Property Market", 7 Dec 2011, read 2026-09-27. Last checked against the published rules on 27 Sept 2026.
Work it out on the matching calculator.
Where these rates come from
- ABSD: 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.
Every figure on this page is read from our versioned rules, checked against IRAS, MAS and the CPF Board on 18 Sept 2026.
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 rates
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- SSD rates in Singapore, current and historic
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