Additional Buyer’s Stamp Duty (ABSD)
Foreigners under Free Trade Agreements (FTAs) will be accorded with the same treatment as Singapore Citizens:
- Nationals & PRs of Switzerland, Liechtenstein, Norway, Iceland
- Nationals of United States of America
| CITIZENSHIP | BUYER’S STAMP DUTY (BSD) | ADDITIONAL BUYER’S STAMP DUTY (ABSD) – on top of the *3% / 4% | ||
| 1ST PROPERTY | 2ND PROPERTY | ≥ 3RD PROPERTY | ||
| SGP CITIZENS | *3% / 4% | NA | 7% | 10% |
| SGP PERMANENT RESIDENTS | *3% / 4% | 5% | 10% | 10% |
| FOREIGNERS & CORPORATE ENTITIES | *3% / 4% | 15% | 15% | 15% |
* 3% BSD for properties $1m and below. 4% BSD for properties above $1m.