ABSD rates for residential properties in Singapore:
- Singapore Citizens: 1st property 0%, 2nd property 20%, 3rd+ property 30%
- Permanent Residents: 1st property 5%, 2nd property 30%, 3rd+ property 35%
- Foreigners: Any property 60%
- Entities (excl. developers): Any property 65%
Under FTAs, nationals and PRs of Iceland, Liechtenstein, Norway, Switzerland, and USA are treated as Singapore Citizens.