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Joel Goh

IRAS

ABSD for entities and trusts: 65%

Answers:How much ABSD does a company or a trust pay?

Checked against the source 2026-08-01

The rule

Entities and trusts pay 65% Additional Buyer's Stamp Duty on residential property.

Issued by
IRAS
Applies to
Entities and trusts acquiring residential property.

Worked through

A residential purchase at $1,800,000, by a company or a trust.

ABSD for entities and trusts: 65% — worked example. A residential purchase at $1,800,000, by a company or a trust.
Buyer's Stamp Duty (everyone pays this)$59,600
ABSD on a first residential property$1,170,000
Total stamp duty on a first purchasePayable within 14 days of the document being signed.$1,229,600

ABSD here is a flat percentage of the full price and does not step with the number of properties owned — $1,170,000 on the first purchase and on every one after it.

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 numbers

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.