IRAS
ABSD for Permanent Residents: 5%, 30%, 35%
Answers:How much ABSD does a Singapore PR pay?
Checked against the source 2026-08-01
The rule
Singapore Permanent Residents pay 5% ABSD on a first residential property, 30% on a second, and 35% on a third or subsequent property.
- Issued by
- IRAS
- Applies to
- Singapore Permanent Residents acquiring residential property.
- Source
- IRAS, official guidance
Worked through
A residential purchase at $1,800,000, by a Singapore Permanent Resident.
| Buyer's Stamp Duty (everyone pays this) | $59,600 |
|---|---|
| ABSD on a first residential property | $90,000 |
| ABSD on a second | $540,000 |
| ABSD on a third or subsequent | $630,000 |
| Total stamp duty on a first purchasePayable within 14 days of the document being signed. | $149,600 |
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 $450,000.
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.