IRAS
ABSD for foreigners: 60%, and the FTA exemption
Answers:How much ABSD does a foreigner pay in Singapore?
Checked against the source 2026-08-01
The rule
Foreign buyers pay 60% Additional Buyer's Stamp Duty on residential property. Nationals of the United States, Switzerland, Liechtenstein, Norway and Iceland receive Singapore-citizen treatment under free trade agreements.
- Issued by
- IRAS
- Applies to
- Foreign persons acquiring residential property, subject to the FTA exemption.
- Source
- IRAS, official guidance
Where this goes wrong
Missing the FTA exemption. It turns on nationality, not residence, and is worth S$1.2m on a S$2m purchase.
Worked through
A residential purchase at $1,800,000, by a foreign buyer with no FTA entitlement.
| Buyer's Stamp Duty (everyone pays this) | $59,600 |
|---|---|
| ABSD on a first residential property | $1,080,000 |
| Total stamp duty on a first purchasePayable within 14 days of the document being signed. | $1,139,600 |
ABSD here is a flat percentage of the full price and does not step with the number of properties owned — $1,080,000 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 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.