What ABSD do foreigners pay on Singapore residential property?

Foreign buyers pay 60% Additional Buyer’s Stamp Duty on any Singapore residential property, a rate unchanged since 27 April 2023. Nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, receive Singapore-Citizen treatment under free trade agreements — meaning 0% on a first property, 20% on a second and 30% on a third, not a blanket exemption.

How much ABSD does a Singapore Citizen pay on a second property?

A Singapore Citizen pays 20% Additional Buyer’s Stamp Duty on a second residential property and 30% on a third or subsequent property. A married couple including at least one Singapore Citizen may claim a refund of the 20% if they sell their first property within six months of buying the second and meet all the other conditions.

Can I get my ABSD refunded?

A married couple including at least one Singapore Citizen can claim a refund of ABSD paid on a second property, provided the second property was bought in both names only, the first property is sold within six months of the purchase, and the refund is applied for within six months of that sale. IRAS does not grant extensions to these timelines.

What is the Seller’s Stamp Duty holding period in Singapore?

For residential property purchased on or after 4 July 2025, the Seller’s Stamp Duty holding period is four years, at 16% in the first year, 12% in the second, 8% in the third and 4% in the fourth. Property purchased between 11 March 2017 and 3 July 2025 remains on a three-year holding period at 12%, 8% and 4%.

What is decoupling in Singapore property?

Decoupling is the transfer of one co-owner’s share of a jointly held private property to the other owner, so that the exiting owner no longer holds any residential property and can buy their next one as a first property — avoiding Additional Buyer’s Stamp Duty of 20% for a Singapore Citizen.

How much does decoupling cost in Singapore?

The main cost is Buyer’s Stamp Duty on the value of the share transferred — $24,600 on a half share of a $2M property — plus legal fees for both parties and refinancing costs. Seller’s Stamp Duty of up to 16% also applies if the property was bought on or after 4 July 2025 and has been held under four years.

Can I decouple an HDB flat?

Generally no. HDB permits part-share transfers only in limited circumstances such as divorce, marriage, death, renunciation of citizenship or demonstrated financial hardship. Decoupling as a stamp duty planning strategy applies to private property.

FAQ

Questions about stamp duties and property taxes

BSD, ABSD and SSD are the three numbers most likely to change the answer entirely, and the three most often quoted from an out-of-date page. Every rate in these guides is checked against IRAS directly and carries the date it was verified, because a rate without a date is not information.

7 questions · drawn from 3 guides · last verified 1 August 2026 · answered by Renee Sim, CEA R042407F

What ABSD do foreigners pay on Singapore residential property?: Foreign buyers pay 60% Additional Buyer’s Stamp Duty on any Singapore residential property, a rate unchanged since 27 April 2023. Nationals and permanent residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, receive Singapore-Citizen treatment under free trade agreements — meaning 0% on a first property, 20% on a second and 30% on a third, not a blanket exemption.
How much ABSD does a Singapore Citizen pay on a second property?: A Singapore Citizen pays 20% Additional Buyer’s Stamp Duty on a second residential property and 30% on a third or subsequent property. A married couple including at least one Singapore Citizen may claim a refund of the 20% if they sell their first property within six months of buying the second and meet all the other conditions.
Can I get my ABSD refunded?: A married couple including at least one Singapore Citizen can claim a refund of ABSD paid on a second property, provided the second property was bought in both names only, the first property is sold within six months of the purchase, and the refund is applied for within six months of that sale. IRAS does not grant extensions to these timelines.
What is the Seller’s Stamp Duty holding period in Singapore?: For residential property purchased on or after 4 July 2025, the Seller’s Stamp Duty holding period is four years, at 16% in the first year, 12% in the second, 8% in the third and 4% in the fourth. Property purchased between 11 March 2017 and 3 July 2025 remains on a three-year holding period at 12%, 8% and 4%.
What is decoupling in Singapore property?: Decoupling is the transfer of one co-owner’s share of a jointly held private property to the other owner, so that the exiting owner no longer holds any residential property and can buy their next one as a first property — avoiding Additional Buyer’s Stamp Duty of 20% for a Singapore Citizen.
How much does decoupling cost in Singapore?: The main cost is Buyer’s Stamp Duty on the value of the share transferred — $24,600 on a half share of a $2M property — plus legal fees for both parties and refinancing costs. Seller’s Stamp Duty of up to 16% also applies if the property was bought on or after 4 July 2025 and has been held under four years.
Can I decouple an HDB flat?: Generally no. HDB permits part-share transfers only in limited circumstances such as divorce, marriage, death, renunciation of citizenship or demonstrated financial hardship. Decoupling as a stamp duty planning strategy applies to private property.

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