The 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
- 1st Property Purchase: 5%
- 2nd Property Purchase: 30%
- 3rd and subsequent Property Purchase: 35%
Foreigners:
- Any property purchase: 60%
Entities (Excl. Developers):
- Any Property Purchase: 65%