How much ABSD to pay

The Additional Buyer's Stamp Duty (ABSD) rates for residential properties are as follows:

Singapore Citizens
- 1st Property Purchase: 0%
- 2nd Property Purchase: 20%
- 3rd and subsequent Property Purchase: 30%

Singapore Permanent Resident buyers:
- 1st Property Purchase: 5%
- 2nd Property Purchase: 30%
- 3rd and subsequent Property Purchase: 35%

Foreigners excluding Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland and Nationals of the United States of America:
- Any property purchase: 60%

Entities (Excl. Developers):
- Any Property Purchase: 65%

If a property is purchased by buyers of different profiles (e.g. one Singapore Citizen and one foreigner, or first-time property owner and 2nd property owner), then the ABSD will be calculated based on the buyer profile with the highest ABSD rate.

Hope this helps!