Additional Buyer Stamp Duty for Singapore Residential Property Purchase

Additional Buyer Stamp Duty (ABSD) is applicable for all residential property purchase and is on top of the Buyer Stamp Duty.  Your residential status in Singapore, whether it is a Singapore Citizens (SC) or a Singapore Permanent Resident (SPR) or a Foreginer (FR) together with the number of Singapore residential property you hold when you purchase this property will determine the ABSD rate.

Profile of BuyerABSD
SC buying first residential propertyNo ABSD
SC buying second residential property12 %
SC buying third and subsequent residential property15 %
SPR buying first residential property5 %
SPR buying second and subsequent residential property15 %
Foreigners (FR) buying any residential property20 %

For more details please visit IRAS website for clarification.