Can an occupier of an HDB flat purchase a property without ABSD?

Yes, an occupier of an HDB flat can purchase a private property without incurring the Additional Buyer's Stamp Duty (ABSD) under certain conditions.

If the occupier is designated as an "essential occupier" during the HDB flat application process, they are not considered a property owner. After fulfilling the 5-year Minimum Occupation Period (MOP) of the HDB flat, this essential occupier can purchase a private property without paying ABSD, as it would be considered their first property purchase.

This strategy allows the occupier to avoid the ABSD that would otherwise be applicable for a second property purchase.