Guide · Singapore
ABSD rates 2026: how much cash you really need
Additional Buyer's Stamp Duty (ABSD) is often the single biggest cash item when buying a home in Singapore — especially for PRs and anyone buying a second property. Here are the current rates, how ABSD is calculated, and how it stacks on top of your downpayment and other fees to set the real cash you need.
ABSD rates (from 27 Apr 2023)
Singapore Citizens: 0% on the first residential property, 20% on the second, 30% on the third and beyond.
Permanent Residents: 5% on the first property, 30% on the second, 35% on the third and beyond.
Foreigners: 60% on any residential purchase. (Entities and trusts are higher still.)
ABSD is in addition to the Buyer's Stamp Duty (BSD) that every buyer pays.
How ABSD is calculated
ABSD is charged on the higher of the purchase price or the market valuation.
It's based on your profile on the date of purchase — citizenship and how many residential properties you already own (counting the one you're buying).
For a joint purchase, the highest applicable rate among all buyers applies to the entire price. A Citizen buying with a PR (both first-time), for example, is assessed at the PR's 5%.
How much cash you really need
Your upfront cash isn't just the downpayment — it's the 5% cash downpayment + any cash-over-valuation + BSD + ABSD + legal, valuation and agent fees.
Example — a PR buying a S$1,000,000 first home: ABSD is 5% = S$50,000, plus BSD of about S$24,600, plus the 5% cash downpayment (S$50,000) and the rest of the 25% downpayment (CPF or cash), plus fees.
For a Citizen's first home, ABSD is S$0 — which is why the same purchase needs noticeably less cash. The calculator works out the exact total for your profile.
Can you pay ABSD with CPF, and any reliefs?
CPF Ordinary Account can generally be used for stamp duties including ABSD — but often via reimbursement, so you need the cash available at completion first.
A married couple with at least one Singapore Citizen may be able to claim an ABSD refund on a second property if they sell their first home within the qualifying window — you still pay ABSD upfront and claim it back. Always confirm the current rules with IRAS.
Frequently asked
How much is ABSD for a PR's first property?
5% of the higher of price or valuation. On a S$1,000,000 home that's S$50,000, on top of the Buyer's Stamp Duty.
Do Singapore Citizens pay ABSD on their first home?
No — a Citizen's first residential property is 0% ABSD. The second is 20% and the third or more is 30%.
Is ABSD based on price or valuation?
On the higher of the two. For a joint purchase, the highest ABSD rate among the buyers applies to the whole price.
Can I use CPF to pay ABSD?
Generally yes, but often by reimbursement — you need the cash at completion first. The 5% minimum cash downpayment and any COV must still be cash.
See your own numbers
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Calculate ABSD & cash needed →Estimates only — not financial advice. Final figures depend on the bank’s assessment. Rules current as of 2026-06-10.