Additional Buyer’s Stamp Duty (ABSD) for Private Residential | Singapore Real Estate Consultant

Source: IRAS

	1st Purchase	2nd Purchase	3rd & Subsequent Purchase
Singapore Citizens*	0%	12%	15%
Permanent Residents	5%	15%	15%
Foreigners	20%	20%	20%
Entities	25%	25%	25%

*Under the respective FTAs, Nationals or Permanent Residents of the following countries will be given the same Stamp Duty treatment as Singapore Citizens:
1) Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland
2) Nationals of the United States of America