Singapore

What is ABSD and who has to pay it?

15%–60%
ABSD rates
30 days
Payment deadline
Singapore PR
Subject to ABSD
Foreigner
Subject to ABSD
The Short Answer

ABSD (Additional Buyer’s Stamp Duty) is a tax imposed on property purchases in Singapore to cool the property market. Buyers who are not Singapore citizens, or who already own residential properties, generally have to pay it.

What the Law Says

The Residential Property Act governs ownership and acquisition of residential property in Singapore, including duties imposed on buyers. While the Act itself does not define ABSD (which is administered under the Stamp Duties Act), it provides the statutory framework for regulating residential property transactions — particularly by non-citizens — which underpins ABSD policy.

ABSD is not defined in the Residential Property Act, but the Act supports its application by restricting certain property acquisitions by non-citizens and requiring government approval in some cases. ABSD is actually imposed under the Stamp Duties Act (Cap. 312), but the Residential Property Act helps determine who qualifies as a restricted buyer — a key factor in ABSD liability.

For example, non-citizens acquiring residential property (except certain permitted types like landed property in Sentosa Cove with approval) fall under regulatory scrutiny that aligns with ABSD policy goals. The law ensures that property ownership remains aligned with national housing priorities.

Statutory Text

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— Residential Property Act, s. 3 — Cap. 274, 2009 Rev Ed

What to Do

1

Check your citizenship/residency status (Singapore citizen, PR, or foreigner)

2

Disclose all existing residential property holdings in Singapore and abroad

3

Calculate applicable ABSD rate using IRAS’s online calculator

4

Pay ABSD within 14 days of signing the Sale and Purchase Agreement (or 30 days if buying from developer)

5

File e-Stamping via IRAS before exercising the option or completing purchase

Sources

statuteResidential Property Act, s. 3 — Cap. 274, 2009 Rev Ed

Not legal advice. This article is general information based on publicly available sources, written for educational purposes. Laws change and individual situations vary. Consult a licensed attorney in your jurisdiction before acting on anything you read here. Last reviewed: 2026-06-08.