ABSD Remission for Married Couples: Conditions, Deadlines and New-Launch Timing

ABSD remission for married couples is what makes it possible for many families to buy their next home before selling the current one. The couple pays Additional Buyer’s Stamp Duty on the new home, sells the old one on time, and IRAS refunds the ABSD. Miss a condition and the money stays with IRAS. This guide walks through each condition and shows how the timing works on a new launch such as LinkTown Residences (Hougang Central Residences), where completion is expected around 2030/2031.

Two reliefs, not one

	First home together	Second home, first one sold
Who	Married couple with at least one Singapore Citizen; neither owns any residential property	Married couple with at least one Singapore Citizen; each owns no more than one residential property
Names on title	Both spouses only	Both spouses only
How it works	Remission claimed at stamping; no ABSD paid	ABSD paid upfront, refunded after the first home is sold in time

The first relief matters most to a citizen married to a PR or foreigner, who would otherwise pay the higher rate on their first home. Our guide to PR stamp duty on a condo sets out that rate. The rest of this guide is about the second, the refund route.

The refund conditions, one by one

Summarised from IRAS’s married-couple remission page:

1. Property count. On the date the second home is bought, neither spouse owns an interest in more than one residential property.
2. ABSD paid. ABSD on the second home has been paid in full.
3. First home sold on time. Within six months of buying a completed second home, or within six months of TOP or CSC (whichever is earlier) if the second home was uncompleted when bought.
4. Still married, same owners. When the first home is sold, the couple is still married and there has been no change of ownership in the second home.
5. Nothing else bought. No other residential property has been bought or acquired since the second home.
6. Claim in time. The refund is claimed within six months of the first home’s date of sale, unless it is refunded automatically.

Which couples qualify

Based on IRAS’s rate tables for married couples (updated 27 April 2023):

Couple	Refund route open?
Citizen + citizen	Yes
Citizen + PR, or citizen + foreigner	Yes, but ABSD is paid first at the higher rate between them (30% for a PR spouse’s second property, 60% with a foreign spouse)
PR + PR, or PR + foreigner	No
Couple plus a parent or child on the title	No; the home must be in the couple’s names only
One spouse already owns two properties	No

Dates that decide the outcome

• Date of purchase of the second home: when you accept the Option to Purchase, or the S&P date if there is no option.
• Date of sale of the first home: when your buyer accepts the option, or signs the S&P. Completion can be weeks later and does not move the deadline.
• TOP or CSC for an uncompleted second home: whichever is issued first starts the six-month clock. Our TOP vs CSC guide explains the difference.

IRAS’s FAQs are blunt: poor market conditions, festive periods, children’s exams or bad advice from an agent will not earn an extension. It suggests marketing the first home early and at a realistic price, or selling first.

Worked timeline at LinkTown Residences

Two Singapore Citizens own a Hougang HDB flat past its Minimum Occupation Period. They book the indicative 3-bedroom at S$2,665,000 in both names.

Step	Assumed timing	What happens
Booking (Option to Purchase)	Launch, expected 2027	5% booking fee (S$133,250) in cash
S&P signed	A few weeks later	BSD S$102,850 and ABSD S$533,000 due within 14 days
Construction	About three to four years	They keep living in the flat; progressive payments continue
TOP issued	Completion expected 2030/2031	Six-month clock starts
Flat sold	Buyer accepts the option within six months of TOP	Refund of S$533,000 follows, automatic if declared at stamping

The refund route means S$533,000 sits with IRAS through construction. Before relying on it, the couple should check:

• Cash or CPF for the ABSD. Check with CPF Board and your lawyer what can be used; many couples pay it in cash.
• Loan tier. If a loan on the flat is still outstanding, the condo loan is a second housing loan: LTV 45% and at least 25% cash.
• Sale timing. An HDB resale takes time from listing to the buyer’s option. Our HDB resale process guide sets out the steps, and a bridging loan can help with cash between sale and purchase.

Check the stamp duty on other prices here:

Claiming the refund

For stamping submitted on or after 2 July 2023, declare in the e-Stamping form for the new home that you intend to sell the first and claim the refund. IRAS then refunds within about six weeks of the sale being stamped, if the conditions are met. Otherwise, apply through myTax Portal under “Apply for Refund” within six months of the date of sale.

Related reliefs

• Single citizens aged 55 and above have a similar refund for a lower-value replacement home, for purchases from 16 February 2024. Our guide for singles buying a condo covers their other rules.
• Selling first avoids ABSD entirely if your buyer has exercised the option on your flat before you buy. IRAS points to this route for couples unsure they can sell within six months.

The HDB upgrader guide compares buy-first and sell-first in more depth, and our note on decoupling property explains why transferring a share between spouses carries its own costs and risks.

Register to get LinkTown Residences prices and timing as soon as they’re released, so you can plan your first-home sale around TOP.

Frequently asked questions

What is ABSD remission for married couples?

It is relief from Additional Buyer’s Stamp Duty for married couples that include a Singapore Citizen. A couple buying their first home together with no other property can get full remission upfront. A couple buying a second home pays ABSD first and can have it refunded if the first home is sold within the IRAS timeline.

How long do we have to sell our first home?

Six months. For a completed second home, it runs from the purchase date. For a home that was uncompleted when bought, such as a new launch, it runs from the date of TOP or CSC, whichever is earlier. IRAS says the deadline will not be extended.

When does the sale of our first home count as done?

IRAS uses the date your buyer accepts the Option to Purchase, or the date of the Sale and Purchase Agreement if there is no option. Legal completion can come later.

Do we need to apply for the refund?

For stamping forms submitted on or after 2 July 2023, IRAS refunds automatically within about six weeks of the first home’s sale being stamped, if you declared your intention to sell and claimed the refund in the e-Stamping form. Otherwise, apply via myTax Portal within six months of the sale.