What Is ABSD? Additional Buyer's Stamp Duty Explained

Additional Buyer's Stamp Duty (ABSD) is one of the most-tested — and most misunderstood — topics in the RES exam's tax section. It is also the single duty most likely to shock a real buyer at the point of purchase, because the rates run into the tens of thousands of dollars. This guide gives you the plain-English version: who pays, the current rate table by buyer profile, how ABSD differs from BSD, and exactly how it shows up in the exam.

What ABSD is

ABSD is a stamp duty charged on top of the standard Buyer’s Stamp Duty (BSD) when someone buys residential property in Singapore. It was introduced as a property cooling measure to moderate demand, especially from investors and foreign buyers. Unlike BSD — which every buyer pays on a rising percentage scale — ABSD is targeted: the rate depends on who the buyer is and how many residential properties they already own.

Two things decide the rate: the buyer's profile (Singapore Citizen, Singapore PR, foreigner or entity) and the count of residential properties they hold, counting the one being bought. Like BSD, ABSD is charged on the higher of purchase price or market value, and it is payable within 14 days of signing.

ABSD rates by buyer profile (on or after 27 Apr 2023)

Read the table across, not down. A Singapore Citizen pays nothing on their first home but 20% on a second and 30% on a third. A Singapore PR is charged from the very first property. A foreigner pays a flat 60% regardless of how many properties they own, and an entity or trust pays 65% — the highest bands, deliberately, to steer residential property toward owner-occupiers.

How ABSD differs from BSD

Candidates often blur the two duties together, so keep the distinction sharp:

• BSD applies to every property buyer (residential and non-residential) on a progressive percentage scale. It is unavoidable.
• ABSD applies only to residential property and only to certain buyer profiles or repeat purchases. A Singapore Citizen buying their first home pays BSD but zero ABSD.
• A buyer's total upfront duty is BSD + ABSD, both calculated on the higher of price or valuation.

Note the wider stamp-duty family too: Seller’s Stamp Duty (SSD) is charged when you sell within the holding period, and affordability is separately capped by TDSR and MSR. ABSD, BSD, SSD and TDSR/MSR routinely appear in the same Section B case study.

Worked example

Reliefs and refunds worth knowing

Married-couple ABSD refund

A married couple with at least one Singapore Citizen who buy a second residential property can apply for a full ABSD refund if they sell their first residential property within 6 months of the second purchase (for a completed property; conditions apply). This is the relief that lets genuine upgraders move without being penalised as multi-property investors.

Profile is fixed at purchase

ABSD is assessed on the buyer's profile and property count at the point of purchase. If a PR later becomes a citizen, the ABSD already paid is not refunded. And where a couple has mixed profiles, the highest applicable rate for either spouse applies to the whole purchase, unless an FTA or refund relief brings it down.

Why it's tested in the RES exam

Expect Section B scenarios — "an SPR buying their second property", "a married SC-and-foreigner couple", "a US citizen's first purchase" — asking which duties apply and how much. Work every ABSD question the same way:

• Confirm the property is residential (no ABSD on commercial or industrial).
• Fix the buyer profile — and check for the five FTA nationalities.
• Count the residential properties owned, including the one being bought.
• Read the rate off the table and apply it to the higher of price or value.

Lock these rates cold with our one-page RES cheat sheet, check your maths on the ABSD calculator, then drill scenarios in the taxes & stamp duty topics and put it to the test in a free timed mock. Ready to start? Create a free account — the first 15 questions in every topic are free.

Figures current as at 2026 and aligned to the public CEA syllabus — not financial or legal advice. Confirm the latest with IRAS.