What is the latest additional buyer's stamp duty

The latest Additional Buyer's Stamp Duty (ABSD) rates, effective from 27th April 2023, are as follows:

1. Singapore Citizens:
- 2nd residential property: 20% of the purchase price or market value, whichever is higher.
- 3rd and subsequent residential properties: 30% of the purchase price or market value, whichever is higher.

2. Singapore Permanent Residents:
- 1st residential property: 5% of the purchase price or market value, whichever is higher.
- 2nd residential property: 30% of the purchase price or market value, whichever is higher.

3. Foreigners:
- Any residential property: 60% of the purchase price or market value, whichever is higher.