ABSD rates for residential properties:
- Singapore Citizens: 1st property 0%, 2nd 20%, 3rd+ 30%
- Singapore PRs: 1st property 5%, 2nd 30%, 3rd+ 35%
- Foreigners: Any property 60%
- Entities: Any property 65%
- Nationals/PRs of Iceland, Liechtenstein, Norway, Switzerland, USA treated as Singapore Citizens.