IRAS
ABSD for Singapore Citizens: 0%, 20%, 30%
Answers:How much ABSD does a Singapore Citizen pay?
Checked against the source 2026-08-01
The rule
Singapore Citizens pay 0% Additional Buyer's Stamp Duty on a first residential property, 20% on a second, and 30% on a third or subsequent property.
- Issued by
- IRAS
- Applies to
- Singapore Citizens acquiring residential property.
- Source
- IRAS, official guidance
Where this goes wrong
Forgetting ABSD is a flat percentage of the FULL price, not tiered. On a S$1.8m second property it is S$360,000 — roughly six times the BSD.
Worked through
A residential purchase at $1,800,000, by a Singapore Citizen.
| Buyer's Stamp Duty (everyone pays this) | $59,600 |
|---|---|
| ABSD on a first residential property | $0 |
| ABSD on a second | $360,000 |
| ABSD on a third or subsequent | $540,000 |
| Total stamp duty on a first purchasePayable within 14 days of the document being signed. | $59,600 |
ABSD is a flat percentage of the FULL price, not tiered like BSD. Moving from a first property to a second changes the bill by $360,000.
Computed with the same functions as the calculators on this site. An illustration, not tax advice — confirm your own position with IRAS or your conveyancing lawyer before you commit to anything.
Run this on your own numbersAlso from IRAS
Go deeper
Rules change, and a figure without a date is worth nothing. Ask whether this is still current before you rely on it for a decision.