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IRAS ABSD Calculator 2026

Singapore Foreign Buyer ABSD & BSD Calculator 2026: 60% ABSD, FTA Remission, PR Rates & Stamp Duty

Calculate Singapore residential property BSD and ABSD for foreigners and PRs in 2026. Check the 60% foreigner rate, FTA remission for qualifying US/EFTA persons, 5%/30%/35% PR rates and 14-day stamping deadline.

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

Key Framework Criteria & Principles

Ordinary Foreign Individual

60% ABSD

A foreign individual who does not qualify for PR or FTA treatment generally pays 60% ABSD on the higher of the purchase price or market value for any residential property.

FTA Remission

Singapore-Citizen treatment

Qualifying nationals or Permanent Residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, receive the same stamp-duty treatment as Singapore Citizens under the applicable FTA remission rules.

Singapore Permanent Resident

5% / 30% / 35%

A Singapore PR pays 5% ABSD on a first residential property, 30% on a second and 35% on a third and subsequent residential properties.

Buyer's Stamp Duty

1% to 6%

Residential BSD is progressive. The rate reaches 6% only on the portion of value exceeding S$3 million; the entire property is not taxed at 6%.

Calculator

Purpose

Calculate indicative BSD and ABSD for an individual buyer purchasing a Singapore residential property in 2026, using the higher of purchase price or market value as the duty base.

Inputs

number

Id: purchasePrice

Label: Purchase price

Unit: SGD

Required: true

Minimum: 0

number

Id: marketValue

Label: Market value

Unit: SGD

Required: true

Minimum: 0

select

Id: buyerStatus

Label: Buyer status

Required: true

Options: [{"value":"foreigner","label":"Foreigner — not Singapore PR and not using FTA remission"},{"value":"fta","label":"Qualifying FTA individual"},{"value":"spr","label":"Singapore Permanent Resident"},{"value":"sc","label":"Singapore Citizen"}]

number

Id: residentialPropertyCount

Label: Number of residential properties owned immediately before purchase

Unit: properties

Required: true

Minimum: 0

Maximum: 100

Abidance Rules

ABSD is calculated on the higher of purchase price or market value.
Ordinary foreign individuals pay 60% ABSD on any residential property.
Qualifying FTA individuals receive the same stamp-duty treatment as Singapore Citizens, subject to the FTA remission conditions.
Singapore PRs pay 5% on a first residential property, 30% on a second and 35% on a third or subsequent residential property.
Singapore Citizens are not subject to ABSD on a first residential property, 20% on a second and 30% on a third or subsequent residential property.

Bsd Formula

Base

max(purchasePrice, marketValue)

Tier1

min(base, 180000) * 0.01

Tier2

min(max(base - 180000, 0), 180000) * 0.02

Tier3

min(max(base - 360000, 0), 640000) * 0.03

Tier4

min(max(base - 1000000, 0), 500000) * 0.04

Tier5

min(max(base - 1500000, 0), 1500000) * 0.05

Tier6

max(base - 3000000, 0) * 0.06

Raw Total

tier1 + tier2 + tier3 + tier4 + tier5 + tier6

Rounding

IRAS states that BSD is rounded down to the nearest dollar, subject to a minimum duty of S$1.

Absd Formula

Foreigner

base * 0.60

Spr First Property

base * 0.05

Spr Second Property

base * 0.30

Spr Third Or Subsequent

base * 0.35

Sc First Property

Sc Second Property

base * 0.20

Sc Third Or Subsequent

base * 0.30

Fta

Use the Singapore-Citizen ABSD treatment applicable to the buyer's residential-property count, subject to qualifying FTA remission.

Validation Rules

purchasePrice must be zero or greater.
marketValue must be zero or greater.
residentialPropertyCount must be a whole number of 0 or greater.
The calculator should not apply FTA treatment to a corporate/entity purchaser.

Limitations

This calculator assumes an ordinary individual acquisition of residential property.
It does not calculate Additional Conveyance Duties for property-holding entities.
It does not calculate ABSD on trusts, housing developers or special property-transfer structures.
It does not determine legal FTA eligibility from nationality alone; the buyer must satisfy the applicable remission rules.
It does not calculate mixed-use property apportionment, partial-interest acquisitions, spouse remissions or other special concessions.

Buyer Profiles

Profile: Ordinary foreign individual

Absd Rate: 60%

Basis: Higher of purchase price or market value

Property Count Effect: 60% applies to any residential property; there is no lower first-property foreigner rate.

Profile: Qualifying FTA individual

Absd Rate: Same treatment as Singapore Citizen

Basis: Higher of purchase price or market value

Property Count Effect: The Singapore-Citizen property-count treatment still matters. FTA remission is not inherently a permanent 0% ABSD rule for every future purchase.

Profile: Singapore Permanent Resident

Absd Rate: 5% / 30% / 35%

Basis: Higher of purchase price or market value

Property Count Effect: 1st residential property = 5%; 2nd = 30%; 3rd and subsequent = 35%.

Profile: Singapore Citizen

Absd Rate: 0% / 20% / 30%

Basis: Higher of purchase price or market value

Property Count Effect: No ABSD on first residential property; 20% on second; 30% on third and subsequent.

Bsd Rates2026

Tier: First S$180,000

Rate: 1%

Marginal Duty: 1% of this tranche

Tier: Next S$180,000

Rate: 2%

Marginal Duty: 2% of this tranche

Tier: Next S$640,000

Rate: 3%

Marginal Duty: 3% of this tranche

Tier: Next S$500,000

Rate: 4%

Marginal Duty: 4% of this tranche

Tier: Next S$1,500,000

Rate: 5%

Marginal Duty: 5% of this tranche

Tier: Remaining amount above S$3,000,000

Rate: 6%

Marginal Duty: 6% of this tranche

Bsd Examples

Property Value: 1000000

Calculation: S$1,800 + S$3,600 + S$19,200 = S$24,600

Bsd: 24600

Property Value: 2000000

Calculation: S$1,800 + S$3,600 + S$19,200 + S$20,000 + S$25,000 = S$69,600

Bsd: 69600

Property Value: 3000000

Calculation: S$1,800 + S$3,600 + S$19,200 + S$20,000 + S$75,000 = S$119,600

Bsd: 119600

Property Value: 4500000

Calculation: S$119,600 + (S$1,500,000 × 6%) = S$209,600

Bsd: 209600

Scenario Examples

Scenario: Ordinary foreigner buys a S$2,000,000 residential property

Assumption: Purchase price and market value are both S$2,000,000.

Bsd: 69600

Absd: 1200000

Total Stamp Duty: 1269600

Scenario: Qualifying US national buys a S$2,000,000 first residential property

Assumption: Buyer qualifies for FTA remission and is treated as a Singapore Citizen for ABSD purposes.

Bsd: 69600

Absd: 0

Total Stamp Duty: 69600

Scenario: Qualifying US national buys a second residential property

Assumption: Buyer satisfies FTA remission conditions and therefore receives the Singapore-Citizen second-property ABSD treatment.

Bsd: 69600

Absd: 400000

Total Stamp Duty: 469600

Scenario: Singapore PR buys a second residential property worth S$2,000,000

Assumption: The buyer owns one residential property immediately before the acquisition.

Bsd: 69600

Absd: 600000

Total Stamp Duty: 669600

Fta Remission

Eligible Persons

Nationals and Permanent Residents of Iceland
Nationals and Permanent Residents of Liechtenstein
Nationals and Permanent Residents of Norway
Nationals and Permanent Residents of Switzerland
Nationals of the United States of America

Treatment

Qualifying persons are accorded the same stamp-duty treatment as Singapore Citizens under the respective FTAs.

Important Correction

FTA treatment should not be summarised as a blanket 0% ABSD entitlement on a buyer's first property. Because qualifying persons receive Singapore-Citizen stamp-duty treatment, the buyer's residential-property count can affect the ABSD rate on later purchases.

First Property

For a qualifying FTA individual buying a first residential property, the Singapore-Citizen treatment generally produces 0% ABSD.

Second Property

For a qualifying FTA individual buying a second residential property, the Singapore-Citizen treatment is 20% ABSD.

Third Or Subsequent

For a qualifying FTA individual buying a third or subsequent residential property, the Singapore-Citizen treatment is 30% ABSD.

Application

IRAS states that eligible foreigners can stamp through myTax Portal (Stamp Duty Login) to obtain the remission certificate.

Trust Cases

Where a trust instrument is involved, IRAS provides a separate online remission process and may require the trust instrument and OTP or Sale and Purchase Agreement.

Entity Position

The FTA remission described on IRAS's individual-foreigner page should not be extended to a company or other entity purchaser merely because its shareholders or owners have a qualifying nationality or residency status.

Valuation And Stamping

Duty Base

BSD and ABSD for ordinary residential acquisitions are based on the higher of the purchase price or market value.

Market Value

Market value can therefore increase the stamp-duty base even where the contractual purchase price is lower.

Stamp Date

For a purchase with an OTP, the relevant purchase date for BSD purposes is generally the date the OTP is exercised. Where there is no OTP, it is generally the date the Sale and Purchase Agreement is signed; other transfer situations can have different purchase-date rules.

Payment Deadline

For a document executed in Singapore, stamp duty is generally due within 14 days after the document is signed/executed. For a document signed overseas, the general deadline is 30 days after receipt in Singapore.

Payment Channel

Stamp duty can be paid through IRAS myTax Portal (Stamp Duty Login) and other official payment channels.

Late Payment

Late payment can attract penalties. IRAS currently states that a delay not exceeding 3 months attracts a penalty of S$10 or the duty payable, whichever is greater; a delay exceeding 3 months attracts a penalty of S$25 or 4 times the duty payable, whichever is greater.

Important Correction

The original page's wording '14 days of executing the SPA or OTP' was too broad. Where an OTP exists, BSD is generally triggered by exercise of the OTP, not merely signing the OTP.

Property Scope

Residential

ABSD applies to acquisitions of residential property under the stamp-duty rules. IRAS also provides specific rules for residential land and mixed-use property.

Mixed Use

A mixed-use property is not automatically treated as wholly residential. IRAS determines residential and non-residential components using the applicable property-definition rules.

Excluded From Simple Calculator

Property-holding entity acquisitions and Additional Conveyance Duties
Housing-developer transactions
Trust acquisitions requiring separate ABSD treatment
Partial-interest acquisitions with special remission or ownership rules
Mixed-use properties requiring residential/non-residential apportionment
Special matrimonial remissions
Special HDB or Executive Condominium acquisition remissions
Other reliefs, concessions or statutory remissions

Documents

Ordinary Purchase

Option to Purchase or Sale and Purchase Agreement
Buyer identity and nationality/residency evidence as appropriate
Property valuation or market-value information where relevant to the duty base
Stamping information required for the IRAS transaction
Mortgage documentation where financing is used

Fta Remission

Valid passport or other evidence establishing the relevant FTA nationality or Permanent Resident status
OTP or Sale and Purchase Agreement where applicable
Stamp-duty transaction details
Any other supporting documents requested by IRAS

Important Correction

A bank loan approval letter and CPF usage authorisation are transaction or financing documents, not universal legal prerequisites for ABSD remission. The actual remission evidence depends on the FTA and transaction.

Decision Guide

❓ Is the acquisition a Singapore residential property?

💡 Action / Assessment: If yes, BSD applies and ABSD may apply depending on buyer profile and transaction.

❓ Are you an ordinary foreign individual?

💡 Action / Assessment: The standard ABSD rate is 60% for any residential property.

❓ Are you a Singapore PR?

💡 Action / Assessment: Check whether the purchase is your first, second or third/subsequent residential property because the ABSD rate changes.

❓ Are you a qualifying US national or qualifying Icelandic, Liechtenstein, Norwegian or Swiss national/PR?

💡 Action / Assessment: Check the FTA remission. Qualifying persons receive Singapore-Citizen stamp-duty treatment, subject to the applicable remission rules.

❓ Do you own another residential property already?

💡 Action / Assessment: Count your existing residential properties before calculating ABSD. This can change the rate for PRs, Singapore Citizens and qualifying FTA persons.

❓ Is market value higher than the purchase price?

💡 Action / Assessment: Use market value as the duty base because IRAS calculates BSD and ABSD using the higher of purchase price or market value.

❓ Has the OTP been granted?

💡 Action / Assessment: For ordinary purchase stamping, the key purchase date is generally when the OTP is exercised. Do not automatically use the OTP signing date.

❓ Is the buyer a company, trustee or property-holding entity?

💡 Action / Assessment: Do not use this simple individual-buyer calculator. Entity, trust and property-holding structures can attract different ABSD or Additional Conveyance Duties.

❓ Is the property mixed-use?

💡 Action / Assessment: Check IRAS's residential-property definition and any required apportionment rather than assuming 100% of the property is subject to residential BSD/ABSD.

Common Mistakes & Legal Misconceptions

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Frequently Asked Questions (FAQ)

An ordinary foreign individual who is neither a Singapore Permanent Resident nor eligible for FTA treatment generally pays 60% ABSD on the higher of the purchase price or market value of any residential property. BSD is separate and is calculated progressively on the same higher-of-price-or-value basis.

IRAS states that nationals and Permanent Residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States of America, can be accorded the same stamp-duty treatment as Singapore Citizens under the respective FTAs, subject to the applicable remission conditions.

No. The FTA treatment is the same stamp-duty treatment as Singapore Citizens, rather than a permanent first-property-only 0% rule. A qualifying FTA buyer generally has 0% ABSD on a first residential property, but the Singapore-Citizen rates of 20% on a second and 30% on a third or subsequent residential property can apply to later purchases.

BSD is progressive: 1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the next S$500,000, 5% on the next S$1.5 million and 6% on the remaining amount above S$3 million. The 6% rate applies only to the excess above S$3 million, not to the entire property value.

Use the higher of the purchase price or market value. If the property's market value is higher than the contractual price, the higher market value becomes the duty base for the ordinary BSD and ABSD calculation.

For a document executed in Singapore, stamp duty is generally due within 14 days after the document is signed or executed. For a purchase involving an OTP, the purchase date for BSD is generally the date the OTP is exercised. If the document is signed overseas, the general stamping period is 30 days after receipt in Singapore. Late payment can trigger IRAS penalties.