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ABSD Property Tool

Singapore Foreigner ABSD (60%) & Property Stamp Duty Calculator 2026

Calculate Singapore Foreigner Additional Buyer's Stamp Duty (ABSD 60%) & Buyer's Stamp Duty (BSD). Review US, Switzerland, Norway, Iceland & Liechtenstein FTA 0% ABSD rules.

Overview & Statutory Background

Foreign buyers purchasing residential property in Singapore are subject to an Additional Buyer's Stamp Duty (ABSD) rate of 60%, plus progressive Buyer's Stamp Duty (BSD) ranging from 1% to 6%. However, under bilateral Free Trade Agreements (FTAs), nationals and Permanent Residents of the United States of America, Switzerland, Norway, Iceland, and Liechtenstein are accorded the same stamp duty treatment as Singapore Citizens. This grants them a 0% ABSD rate on their first residential property purchase in Singapore. Use this tool to compute total stamp duties and check FTA remission eligibility.

Key Pass Highlights & Statutory Criteria

Foreigner ABSD Rate

60% Flat Tax

Verified

FTA 0% ABSD Nations

US, CH, NO, IS, LI

Verified

PR 1st Property ABSD

5% ABSD

Verified

Top BSD Rate

6% (>S$3M Property)

Verified

Foreigner ABSD & Property Stamp Duty Calculator 2026

Compute 60% Foreigner ABSD vs FTA 0% Remission (US, Swiss, Norwegian, Icelandic, Liechtenstein)

Property Price (S$)

Buyer Nationality & Status

Property Order

Total Stamp Duty Payable (BSD + ABSD):

S$944,600

BSD: S$44,600 | ABSD (60%): S$900,000

Evaluation Criteria & Points Breakdown

Standard Foreigner ABSD Rate

60% Stamp Duty

Foreign buyers (non-PR, non-FTA) pay 60% ABSD on the purchase price or market value of residential property.

FTA Remission (US & EFTA Passport Holders)

0% ABSD Remission

Citizens of USA, Switzerland, Norway, Iceland, and Liechtenstein pay 0% ABSD on their 1st Singapore home.

Permanent Resident (PR) ABSD Rates

5% / 30% / 35%

Singapore PRs pay 5% ABSD on 1st property, 30% on 2nd property, and 35% on 3rd or subsequent properties.

Progressive Buyer's Stamp Duty (BSD)

1% to 6% BSD

All buyers pay BSD: 1% (first S$180k), 2% (next S$180k), 3% (next S$640k), 4% (next S$500k), 5% (next S$1.5M), and 6% (above S$3M).

Mandatory Eligibility Requirements

ABSD applies to all residential property purchases (condominiums, landed homes, mixed-use residential units) in Singapore.

US citizens and EFTA nationals (Switzerland, Norway, Iceland, Liechtenstein) must apply for FTA ABSD Remission via IRAS myTax Portal.

FTA Remission applies strictly to individual purchases; entity or corporate purchases by foreign firms pay 65% ABSD.

Stamp duty must be paid within 14 days of executing the Sale & Purchase Agreement (SPA) or Option to Purchase (OTP).

Step-by-Step Application & Issuance Process

Select Property & Execute Option to Purchase (OTP)

Buyer pays Option Fee (typically 1%) and receives signed OTP from seller.

Calculate BSD & Foreigner ABSD

Compute Buyer's Stamp Duty (1-6%) and ABSD (60% standard foreigner, 0% FTA remission, 5% PR).

Submit IRAS FTA ABSD Remission (If US/EFTA)

Conveyancing lawyer files FTA remission request on IRAS myTax Portal with passport proof.

Pay Stamp Duties Within 14 Days

Pay total BSD + ABSD to IRAS within 14 days of OTP exercise.

Complete Property Conveyancing

Law firm completes legal title transfer and registers ownership with Singapore Land Authority (SLA).

Required Document Checklist

•Signed Option to Purchase (OTP) or Sale & Purchase Agreement (SPA)

•Passport and NRIC / Foreign Identification Number (FIN) copies of all buyers

•Proof of Nationality (US / Swiss / Norwegian / Icelandic / Liechtenstein passport for FTA remission)

•IRAS ABSD Remission Application Form (for FTA passport holders)

•Bank Loan Approval Letter (AIP) & Central Provident Fund (CPF) usage authorization (if applicable)

Frequently Asked Questions (FAQ)

Foreign buyers purchasing residential property in Singapore pay an Additional Buyer's Stamp Duty (ABSD) rate of 60%, plus progressive Buyer's Stamp Duty (BSD) ranging from 1% to 6%.

Citizens and Permanent Residents of the United States of America, Switzerland, Norway, Iceland, and Liechtenstein qualify for ABSD remission under FTAs, paying 0% ABSD on their first residential property purchase in Singapore.

Singapore PRs pay 5% ABSD on their first residential property, 30% ABSD on their second property, and 35% ABSD on their third or subsequent properties.

BSD is calculated progressively: 1% for first S$180k, 2% for next S$180k, 3% for next S$640k, 4% for next S$500k, 5% for next S$1.5M, and 6% for portion exceeding S$3,000,000.

No. US, Swiss, Norwegian, Icelandic, and Liechtenstein buyers must explicitly apply for ABSD Remission via their conveyancing lawyer on the IRAS myTax Portal upon executing the sale contract.

Stamp duty must be paid to IRAS within 14 days of executing the Sale and Purchase Agreement (or exercising the Option to Purchase) in Singapore.