ABSD Remission Calculator Singapore 2026
Calculate your BSD & ABSD, check remission eligibility, and see your potential refund — free tool with real-time results in SGD.
ABSD Remission Eligibility Calculator
Based on IRAS rates effective April 2023. For reference only — consult IRAS or a conveyancing lawyer for your situation.
Understanding ABSD Remission for Singapore Property Buyers
The Additional Buyer’s Stamp Duty (ABSD) is a significant upfront cost for Singaporeans purchasing a second or subsequent residential property. Introduced in 2011 and progressively tightened, ABSD now stands at 20% for a Singapore Citizen buying a second home — on top of the Buyer’s Stamp Duty (BSD). For a S$1.5 million condo, that’s S$300,000 in ABSD alone, payable within 14 days of signing the Option to Purchase (OTP).
However, IRAS provides an ABSD remission scheme specifically for married couples who are upgrading their home — allowing them to reclaim the ABSD paid, subject to conditions. This calculator helps you assess eligibility, calculate the upfront cost, and understand the timeline for selling your existing property. Not financial advice. All figures are for educational reference only. ABSD rates are based on IRAS guidelines effective April 2023 and verified as at Q3 2026.
What Is ABSD and Why Does It Exist?
ABSD is a property cooling measure administered by the Inland Revenue Authority of Singapore (IRAS). It applies to residential property purchases in Singapore and is layered on top of BSD. The rates differ by buyer profile: Singapore Citizens pay 0% on their first home, 20% on their second, and 30% on their third or subsequent property. Permanent Residents pay 5% on their first home and 30% on their second. Foreigners pay a flat 60% on any purchase. These rates were last updated in April 2023 as part of a coordinated cooling package. The proceeds go toward stabilising Singapore’s property market and managing household debt levels.
What Is ABSD Remission?
ABSD remission is a concession that allows eligible married couples to get a full refund of the ABSD they paid on their new property, provided they sell their existing home within a stipulated period. The logic: a couple upgrading from one home to another should not be penalised as though they are property investors accumulating assets. The remission recognises that they temporarily hold two properties during the transition. Critically, the ABSD must still be paid upfront — the remission is a refund after the fact, not an exemption at the point of purchase. You will need cash or CPF Ordinary Account savings to fund this ABSD upfront before claiming it back later.
How to Use This ABSD Remission Calculator
- Enter purchase price: Key in the purchase price of the new property you intend to buy. This will be used to compute both the BSD (tiered rates) and your ABSD (flat percentage on full price).
- Select Buyer 1 status: Choose your citizenship/residency status — Singapore Citizen, Permanent Resident, or Foreigner. This directly affects your ABSD rate.
- Select Buyer 2 (spouse) status: If buying jointly with your spouse, select their status. Joint purchases use the highest applicable ABSD rate among all buyers. If you’re buying alone, select “None”.
- Properties currently owned: Select how many residential properties you (and your spouse, combined) currently own. Owning exactly 1 is the key condition for ABSD remission eligibility.
- New property type: Select “Completed / Resale” or “Under Construction / BUC”. This determines your remission timeline — 6 months for resale, or 3 years from TOP for new launches.
The calculator instantly shows your BSD, ABSD payable upfront, potential remission amount, and whether you qualify. It also displays the net cost after a successful remission.
Pro tip: Use our Stamp Duty Calculator for a full BSD breakdown, and our TDSR/MSR Calculator to check your borrowing limit before committing to a purchase.
Contents — Click to Expand
What Is ABSD and How Is It Calculated?
Additional Buyer’s Stamp Duty (ABSD) is a government-imposed tax on residential property purchases in Singapore, payable within 14 days of signing the Option to Purchase (OTP) or Sales and Purchase Agreement. Unlike Buyer’s Stamp Duty (BSD), which is tiered and applies to all buyers, ABSD is a flat percentage applied to the full purchase price and varies by buyer profile and number of properties already owned.
As at Q3 2026, the ABSD rates are:
| Buyer Profile | 1st Property | 2nd Property | 3rd+ Property |
|---|---|---|---|
| Singapore Citizen (SC) | 0% | 20% | 30% |
| Permanent Resident (PR) | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Singapore-incorporated Entity | 65% | 65% | 65% |
For joint purchases, the ABSD rate is based on the higher of the two buyer profiles. So an SC married to a PR buying their second property together would be assessed at 20% (SC rate), not 30% (PR rate), since 20% is the applicable rate when the primary buyer is an SC.
BSD is calculated separately on a tiered basis: 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1.5 million, and 6% on any amount above S$3 million (rates updated in Budget 2024). For a S$1.5 million property, BSD totals approximately S$42,600. Use our Stamp Duty Calculator for the precise BSD figure on any purchase price.
ABSD Remission Conditions for Married Couples
ABSD remission for married couples is governed by the Stamp Duties Act and administered by IRAS. As at 2026, the following conditions must all be met for a couple to qualify:
- Both buyers are legally married at the time of purchase.
- At least one spouse must be a Singapore Citizen (SC). SC + PR and SC + Foreigner couples are eligible, but PR + PR or PR + Foreigner couples are not.
- The couple must currently own exactly one residential property (counted across both spouses, including overseas property in some cases).
- The new property must be purchased jointly by both spouses — it cannot be in only one name.
- The new property will be used as the couple’s matrimonial home.
- The existing property must be sold within the stipulated period: 6 months after the completion of the new resale property purchase, or 3 years from the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC) date if the new property is under construction.
- An ABSD remission application must be submitted to IRAS within 6 months of selling the existing property.
The remission is not automatic — couples must actively apply. Missing the sale deadline means forfeiting the right to remission entirely, even if the ABSD was already paid upfront. Singles, unmarried couples, and couples without at least one SC do not qualify.
ABSD vs Investing: Is a Second Property Worth It?
Before committing to a second property purchase, Singapore investors should weigh ABSD against alternative investment returns. A married SC couple paying 20% ABSD on a S$1.5 million condo is effectively setting aside S$300,000 as an interest-free loan to IRAS — money that earns nothing while waiting to be refunded after the existing home is sold. Even if the remission is eventually granted, there is an opportunity cost to this capital outlay.
Compare this to parking the same S$300,000 in alternatives during the 6-month to 3-year transitional window. At current Singapore Savings Bond rates or fixed deposit rates of around 2.5–3.5% per annum (as at Q3 2026), S$300,000 could earn S$7,500–S$10,500 in the first year. S-REITs yielding 5–7% on a diversified portfolio would return S$15,000–S$21,000 annually with far lower transaction costs. Our Best S-REITs 2026 guide outlines the top picks for Singapore investors. The Buy vs Rent Calculator can help you model the longer-term financial case for property ownership versus renting and investing the difference.
How to Apply for ABSD Remission in Singapore
If you meet all eligibility conditions and have sold your existing property within the required period, you can apply for the ABSD remission via the IRAS myTax Portal (mytax.iras.gov.sg). The application must be submitted within 6 months of the date you sell your existing property. Required documents typically include the completed sale and purchase agreement for the new property, proof of marriage, and the completion documents for the sale of your existing home.
IRAS will process the claim and refund the ABSD directly to the bank account provided. Processing times typically range from 4 to 12 weeks depending on document completeness. If you paid ABSD using CPF OA funds, the refund will be returned to your CPF OA account (not paid in cash), per CPF Board rules. Always retain all original documents for at least 5 years in case of an IRAS audit.
A key risk to manage: if you are unable to sell your existing property within the stipulated period due to market conditions, you lose the remission. This makes it critical to plan the sale of your existing home carefully — ideally securing an OTP for the existing property before or shortly after exercising the OTP on your new one. Our HDB Affordability Calculator can help you estimate what your existing HDB might fetch and whether the timeline is feasible.
Using CPF OA to Pay ABSD Upfront
ABSD can be paid using cash or CPF Ordinary Account (OA) savings — but with important caveats. CPF OA funds can only be used for private residential property purchases, not for industrial or commercial property. For HDB purchases, CPF can be used for BSD but not ABSD. For private property, you can draw on your OA to cover ABSD upfront — but if you subsequently receive an ABSD remission, the refund goes back into your CPF OA account, not into cash. This means you won’t receive the refund as liquid cash even though you originally paid the ABSD in a way that reduced your OA balance.
This CPF interaction matters for financial planning. Your CPF OA earns 2.5% per annum (with 3.5% on the first S$20,000). If you deplete your OA to pay ABSD and then receive the refund back into CPF, you effectively had your OA working hard to fund an interest-free government loan during the transition period. Use our Retirement Planning Calculator to model how a CPF OA drawdown for ABSD affects your long-term retirement outlook.
S-REITs as a Property Alternative Without ABSD
For Singaporeans who want exposure to property income and capital appreciation without the ABSD burden, Singapore REITs (S-REITs) are the natural alternative. Buying units of a listed S-REIT involves no ABSD, no BSD, no legal fees, and no mortgage — just the brokerage commission. S-REITs trade on the SGX and are accessible through platforms like Endowus and FSMOne, both of which offer REIT funds in a CPF-IS eligible format, meaning you can invest your CPF OA in a diversified REIT portfolio rather than tying it up in direct property.
The average S-REIT dividend yield in Singapore in 2026 is approximately 5.5–7%, significantly higher than the rental yield on private residential property after accounting for property tax, maintenance, insurance, and vacancy periods. S-REITs also offer better liquidity — you can sell your REIT units within days versus months for a physical property sale. For S-REIT investors evaluating specific trusts, our Gearing Ratio Calculator and Passive Income Singapore 2026 guide are useful starting points. S-REITs don’t replace the emotional satisfaction of owning a home, but for pure investment returns relative to cost of entry, they often win on paper.
Frequently Asked Questions
What is ABSD remission for married couples in Singapore?
ABSD remission is a scheme that allows eligible married couples to get a full refund of the ABSD they paid when buying a second residential property, provided they sell their existing home within the required period. To qualify, at least one spouse must be a Singapore Citizen, the couple must currently own exactly one property, and they must buy the new property jointly as their matrimonial home. The ABSD must be paid upfront first — the remission is a refund applied for after the existing property is sold.
How much ABSD does a Singapore Citizen pay on a second property in 2026?
A Singapore Citizen buying a second residential property pays 20% ABSD on the full purchase price. For a S$1 million property, that is S$200,000 in ABSD, payable within 14 days of signing the OTP. If the buyer qualifies for married couple remission, this full S$200,000 is refundable after the existing property is sold within the stipulated window. The BSD is a separate calculation and is not refundable under the remission scheme.
Can a Singapore Citizen married to a foreigner get ABSD remission?
Yes, a Singapore Citizen married to a foreigner can apply for ABSD remission, provided all other conditions are met: they currently own exactly one property, buy the new one jointly, and sell the existing property within the required period. However, the ABSD rate applied upfront will be 20% (based on the SC spouse’s second-property rate, which is lower than the foreigner rate of 60%). The remission refunds the 20% paid — the foreigner’s higher rate does not apply when an SC is co-purchasing.
How long do I have to sell my existing property for ABSD remission?
The timeline depends on the type of new property you are buying. If you purchase a completed resale property, you must sell your existing property within 6 months of completing the purchase. If you purchase a property under construction (BUC or new launch), you have 3 years from the Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC) date of the new property. Missing this deadline forfeits your right to remission, even if you paid the ABSD upfront.
If ABSD remission is available, why do I still need to pay upfront?
ABSD remission is a refund scheme, not an exemption. The IRAS requires the ABSD to be paid within 14 days of signing the OTP or S&P agreement, regardless of your remission eligibility. You apply for the refund only after you have successfully sold your existing property. This means you need sufficient cash or CPF OA savings to fund the ABSD upfront — potentially S$200,000 to S$400,000 for a typical private property — before you get it back months or years later.
Can I use CPF to pay ABSD and get the refund in cash?
You can use CPF Ordinary Account (OA) funds to pay ABSD on private residential property purchases. However, if you receive an ABSD remission refund, the refund is returned to your CPF OA — not paid in cash. This is an important nuance: if you need cash liquidity, you should pay the ABSD in cash rather than CPF, so that the refund comes back as cash. Consult a conveyancing lawyer and CPF Board guidance before deciding on the payment method.
Is ABSD remission available to singles or unmarried couples?
No. ABSD remission is only available to legally married couples. Singles and unmarried couples do not qualify, regardless of their citizenship status. A single Singapore Citizen buying a second property must pay the full 20% ABSD with no avenue for remission. This makes the second-property decision significantly more expensive for single buyers, and many Singaporean investors choose S-REITs or other financial assets as an alternative route to property exposure.
Does owning overseas property affect my ABSD count in Singapore?
Yes, in many cases. IRAS counts residential properties worldwide, not just those in Singapore. If you own an overseas residential property and are buying a property in Singapore, you may be considered a second-property buyer for ABSD purposes even if you do not own any Singapore property. The definition of “residential property” for ABSD purposes is broadly stated under the Stamp Duties Act. Seek legal advice specific to your situation before assuming overseas property does not count.
Are there alternatives to buying a second property that avoid ABSD?
Yes. Singapore REITs (S-REITs) are the most common alternative for investors seeking property income without the ABSD burden. S-REITs are listed on the SGX and pay distributions (similar to dividends) quarterly or semi-annually, with average yields of 5–7% in 2026. There is no stamp duty on REIT purchases, no renovation costs, and no property management responsibilities. Other alternatives include REITs-focused ETFs (such as the Lion-Phillip S-REIT ETF), property unit trusts, and real estate private equity funds accessible through platforms like Endowus or FSMOne.
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