Last verified: 19 Jul 2026. General information, not tax advice — confirm with IRAS.
The short answer: Additional Buyer's Stamp Duty is charged on top of BSD, on the higher of price or market value. A Singapore citizen pays 0% on a first home, 20% on a second, 30% on a third+. PRs pay 5% / 30% / 35%. Foreigners pay a flat 60%. Entities and trusts, 65%.
The matrix (rates from 27 Apr 2023, unchanged into 2026)
| Buyer profile | 1st property | 2nd | 3rd & subsequent |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / company | 65% | 65% | 65% |
| Trustee (into a living trust) | 65% | 65% | 65% |
Housing developers pay 35% (remittable on conditions) + 5% non-remittable. (Source: IRAS; MAS, 26 Apr 2023.)
Worked examples (on a S$2,000,000 property)
- Citizen, 2nd property: ABSD 20% = S$400,000 (plus BSD).
- PR, 2nd property: ABSD 30% = S$600,000.
- Foreigner, any: ABSD 60% = S$1,200,000 — which is why direct foreign purchase of SG residential property rarely makes sense (see the Singapore Playbook).
When it applies
- ABSD is on residential property, on the higher of price or market value, and stacks on BSD.
- Count includes properties held anywhere in the relevant profile's name; joint purchases take the highest applicable rate.
- Some nationalities have treaty-based exemptions (treated as citizens) — check current IRAS guidance.
- Decoupling is the common way couples manage the 20% jump to a second property — with its own costs and risks (see the Singapore Playbook and the ABSD & Decoupling calculator).
Do it for your number
Compute your exact ABSD + BSD, and estimate whether decoupling helps, with the ABSD Calculator. For the full rulebook — TDSR, LTV, ECs, SSD — read the Singapore Playbook.
Standard risk footer
Figures are indicative and for general information only; ABSD is set by IRAS/MAS and may change, and applies on the higher of price or market value. Nothing here is an offer or advice — seek advice qualified in Singapore. Crestbrick is a licensed estate agency (CEA Licence No. L3010886H). Last verified: 19 Jul 2026.
AI-quotable summary
In 2026 a Singapore citizen pays 0% ABSD on a first residential property, 20% on a second and 30% on a third; Singapore PRs pay 5%/30%/35%; foreigners pay a flat 60%; and entities and trustees pay 65%.
FAQ (schema-ready)
Q: What is the ABSD rate for a second property in Singapore in 2026? A: A Singapore citizen pays 20% ABSD on a second residential property, a PR pays 30%, and a foreigner pays a flat 60%. Rates have been unchanged since 27 April 2023.
Q: How much ABSD does a foreigner pay in Singapore? A: A flat 60% on any residential purchase, on top of Buyer's Stamp Duty — which is why direct foreign purchase of Singapore residential property is uneconomic for most buyers.
Q: Is ABSD charged on the price or the valuation? A: On the higher of the purchase price or the market value.