What is Additional Buyer's Stamp Duty?

Additional Buyer's Stamp Duty ( in short ABSD ) is a tax payable when you purchase or acquire a residential properties on top of the existing buyer's stamp duty. ABSD rate that you need to pay depends on your nationality.

See below table on rate applicable:

Buyer's Citizen Type	Rate of 1st Property Purchase	2nd Property Purchase	3rd and subsequent Property Purchase
Singapore Citizen	Not Applicable	7%	10%
Singapore Permanent Resident (SPR)	5%	10%	10%
Foreigners & Non-Individuals	15%	15%	15%

Example Computation of ABSD:

Assuming a foreigner buying a residential property ( condominium ) at a market price of $2 million. The ABSD rate of 15% will apply to this particular buyer.

ABSD Payable: 15% on $2,000,000 = $300,000
BSD Payable : $54,600 

Total Stamp Duty Payable = $54,600 + $300,000 = $354,600

You may visit IRAS: Computation of ABSD for more details.