IRAS

The six-month ABSD remission window

Answers:Can I get my ABSD refunded if I sell my first property?

Checked against the source 2026-08-01

The rule

A Singapore Citizen married couple who buy a second residential property before selling their first may apply to IRAS for remission of the ABSD paid, provided the first property is sold within six months of the second purchase completing.

Issued by: IRAS
Applies to: Singapore Citizen married couples upgrading, subject to all conditions being met.
Source: IRAS, official guidance

Where this goes wrong

Assuming the remission is automatic. It is an application with conditions, and the six-month clock does not care why it was missed.

Also from IRAS

Buyer's Stamp Duty: the marginal residential schedule
ABSD for Singapore Citizens: 0%, 20%, 30%
ABSD for Permanent Residents: 5%, 30%, 35%
ABSD for foreigners: 60%, and the FTA exemption
ABSD for entities and trusts: 65%
Seller's Stamp Duty: the four-year holding window

Go deeper

Every statutory fact on this site
Everything on this site sourced from IRAS
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