ABSD Singapore: 2026 Rates, Married-Couple Remission and New-Launch Timing

ABSD in Singapore is the extra stamp duty some buyers pay on top of Buyer’s Stamp Duty. For a first-time Singaporean buyer it is nothing. For a PR, a foreigner or anyone who already owns a home, it can be the single biggest cost after the down payment. This guide sets out the current rates, the refund that married couples often rely on, and how the timing works on a new launch such as LinkTown Residences (Hougang Central Residences), the private condo planned above Hougang MRT (NE14).

ABSD rates by buyer profile

ABSD is a flat percentage of the purchase price or market value, whichever is higher. It does not step up in tiers the way BSD does. The rate depends on two things: your residency status and how many residential properties you already own on the date of purchase.

Buyer	1st home	2nd home	3rd and later
Singapore Citizen	0%	20%	30%
Singapore Permanent Resident	5%	30%	35%
Foreigner	60%	60%	60%
Entity or trustee	65%

Source: IRAS ABSD page, rates for purchases on or after 27 April 2023.

Points that change your count

• Every share counts. IRAS counts a property if you own any interest in it, even a 20% share with a sibling.
• HDB flats count. An upgrader who keeps the flat while buying a condo is buying a second property.
• Joint buyers: ABSD is based on the buyer profile with the highest rate, applied to the whole price.
• FTA nationals: nationals of the United States, and nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland, get the same ABSD treatment as Singapore Citizens.

Married couples: remission and refund

Two separate reliefs apply to couples. Both need at least one Singapore Citizen spouse and the property bought in the couple’s names only.

First home for a mixed-residency couple

If neither spouse owns any residential property, a couple that includes a Singapore Citizen can get full ABSD remission on their first joint home. In practice, a Singaporean married to a PR or a foreigner can buy their first home together without ABSD, provided both names are on the title and nobody else is.

Second home, first one to be sold

This is the route many upgraders use. The couple pays ABSD on the new home, then gets it refunded once the first home is sold in time. IRAS’s conditions, in plain terms:

1. Each spouse owned no more than one residential property when the second was bought.
2. ABSD on the second property has been paid.
3. The first property is sold within six months. For a completed home, that is six months from the purchase date. For a home that was uncompleted when bought, it is six months from TOP or CSC, whichever is earlier.
4. The couple is still married and the second property’s ownership has not changed when the first is sold.
5. No other residential property has been bought since.
6. The refund is claimed within six months of the sale (for stampings from 2 July 2023, IRAS can refund automatically if you declared your intention to sell in the e-Stamping form).

IRAS says plainly that the six-month deadline will not be extended, and suggests couples market their first home early at realistic prices. The “date of sale” is when your buyer accepts the option or signs the agreement, not the day the sale completes. Details are on the IRAS married-couple remission page.

ABSD timing on a new launch

New-launch buyers often assume stamp duty waits until the keys. It does not. The sequence for a developer sale usually runs like this:

1. Booking: you pay a 5% booking fee and receive the Option to Purchase.
2. Sale and Purchase Agreement: the developer sends the S&P and you sign it within the time allowed. The 15% payment follows, around eight weeks from the option date.
3. Stamping: BSD and ABSD are due within 14 days of signing the S&P.

So ABSD is paid years before a project like Hougang Central Residences is completed, which is currently expected around 2030/2031. Many buyers pay ABSD in cash; whether any CPF can be applied, and how, depends on your CPF limits, so check with CPF Board and your lawyer. The upside for couples is on the other end: because the refund clock starts at TOP, an upgrader can keep living in the current home through construction. Our guide to stamp duty on a new launch covers BSD and the payment steps in more detail.

Worked example at LinkTown Residences price points

Indicative unit	Price at S$2,500 psf	SC 2nd home (20%)	SPR 1st home (5%)	Foreigner (60%)
1-Bedroom + Study, 506 sq ft	S$1,265,000	S$253,000	S$63,250	S$759,000
2-Bedroom, 678 sq ft	S$1,695,000	S$339,000	S$84,750	S$1,017,000
3-Bedroom, 1,066 sq ft	S$2,665,000	S$533,000	S$133,250	S$1,599,000
4-Bedroom, 1,496 sq ft	S$3,740,000	S$748,000	S$187,000	S$2,244,000

At S$2,600 psf each figure rises by 4%. BSD comes on top: for the 3-bedroom at S$2,665,000 it is S$102,850, and at S$2,600 psf (S$2,771,600) it is S$108,180.

An upgrader couple, step by step

Say two Singapore Citizens own an HDB flat that is past its Minimum Occupation Period, and buy the indicative 3-bedroom at S$2,665,000 in both names. Within 14 days of signing the S&P they pay BSD of S$102,850 plus ABSD of S$533,000. They stay in the flat while the project is built. When TOP is issued, they have six months for a buyer to accept the option on their flat. If every condition is met, the S$533,000 comes back. If they miss the window by a day, it does not.

The same couple could avoid ABSD entirely by securing a buyer for the flat before they accept the option on the condo, which IRAS also points out. The trade-off is finding somewhere to live during construction.

Quick checks before you commit

• List every property you hold any share in, in Singapore or held on trust, and count it.
• If buying with a parent or sibling, check the highest-rate profile among you.
• Couples: confirm both names only, and plan your first-home sale around TOP, not booking.
• Look at the full payment scheme and purchase timeline so the cash lines up.

If you are also weighing loan limits, our TDSR guide explains how banks size a loan. Buyer-specific guides go further: buying a condo as a PR, whether foreigners can buy property and singles buying a condo.

Register to get LinkTown Residences prices and unit sizes as soon as they’re released, so you can work out your own ABSD figure.

Frequently asked questions

What is the ABSD rate for Singapore Citizens in 2026?

0% on a first residential property, 20% on a second and 30% on a third and subsequent property, on the higher of price or market value. These rates have applied since 27 April 2023. Verify with IRAS before you buy.

When is ABSD paid on a new launch condo?

Together with Buyer’s Stamp Duty, within 14 days of signing the Sale and Purchase Agreement, which is only a few weeks after booking. It is not deferred to TOP.

Can a married couple get ABSD back on a second home?

If at least one spouse is a Singapore Citizen, they buy in both names only and meet IRAS’s other conditions, ABSD can be refunded when the first home is sold within six months. For an uncompleted home, the six months run from TOP or CSC, whichever is earlier.

Does an HDB flat count for ABSD?

Yes. An HDB flat, including a partial share, counts as a residential property. Keeping your flat while buying a condo makes the condo your second property.