The rules that decide the transaction, written out in full
Each guide states the rule, names the authority that issued it, gives the date it took effect, and shows the arithmetic. Where a figure that circulates widely could not be traced to a primary source, it is marked as unverified instead of repeated.
Last updated 2026-08-01
Figures in this guide
- 60%
- ABSD charged by IRAS on any residential property bought by a foreigner, from 27 April 2023IRAS
- 65%
- ABSD on a purchase by an entity, and ABSD (Trust) on a transfer into a living trustIRAS
- 27 Apr 2023
- Effective date of the current ABSD rate tableMOF, MND and MAS joint release
Verified 2026-08-02 against the issuing authority
Start here · PR & foreign ownership
ABSD in Singapore: the full rate table, the counting rules, and the four ways it comes back
Every ABSD rate in force, how IRAS actually counts your properties, and the remissions that exist — with the arithmetic shown.
- The ABSD rates in force took effect on 27 April 2023 and are unchanged as at 2 August 2026: nil / 20% / 30% for citizens, 5% / 30% / 35% for permanent residents, 60% for foreigners, 65% for entities and trustees.
- Any interest in a residential property counts as a whole property in the count, including property received by gift or inheritance. Overseas property is excluded.
- On a joint purchase by parties of different profiles, IRAS applies the highest applicable rate to the entire purchase price — not a blended rate.
16 min · verified 2026-08-02
Read second · PR & foreign ownership
PR and foreigner property rules: what you can buy, and what it costs
What the Residential Property Act lets a foreigner or permanent resident buy without approval, what needs SLA approval, and the full cash arithmetic. Read it
Every guide in publication order
Ordered by where the search demand actually is, not alphabetically. The stamp duty cluster leads because it carries more Singapore search volume than everything else on this site combined.
10 of 10 guides shown
- ABSD in Singapore: the full rate table, the counting rules, and the four ways it comes backEvery ABSD rate in force, how IRAS actually counts your properties, and the remissions that exist — with the arithmetic shown.PR & foreign ownership16 min14 sourcesRead
- PR and foreigner property rules: what you can buy, and what it costsWhat the Residential Property Act lets a foreigner or permanent resident buy without approval, what needs SLA approval, and the full cash arithmetic.PR & foreign ownership16 min14 sourcesRead
- 99-1 and decoupling: the arithmetic, and where IRAS draws the lineHow a part-share transfer works, why a 1% interest counts as a whole property for ABSD, and the statutory provision IRAS uses to reassess arrangements it considers contrived.Decoupling & 99-115 min12 sourcesRead
- Reading the URA Master Plan 2025 without fooling yourselfMaster Plan 2025 was gazetted on 1 December 2025 and is the plan in force. Most property commentary is still quoting the 2019 one. Here is what the map actually says, and what it cannot tell you.Planning & land use18 min12 sourcesRead
- Buying property in trust for your child: the 65% questionABSD (Trust) is 65%, payable in cash within 14 days of execution, and refundable only if three conditions are met. One drafting choice destroys the refund entirely.Trusts & legacy14 min10 sourcesRead
- Selling an inherited property in Singapore: the executor's roadmapWhat a personal representative has to do, in order, before an inherited flat or condominium can be marketed — the grant, the transmission, and the two stamp duty traps.Estate & probate15 min12 sourcesRead
- Buying or selling Singapore property while you live abroadHow a power of attorney for a Singapore conveyance is notarised, apostilled and deposited, what still has to be signed in wet ink, and the order the steps have to happen in.Overseas clients15 min12 sourcesRead
- AML and due diligence: what your property agent must ask you, and whyThe identity documents, the acknowledgment form and the source-of-funds questions are statutory. Here is the rule behind each request, and how to tell a proper one from an improper one.AML & due diligence15 min10 sourcesRead
- The NRI guide to Singapore propertyWhy an NRI is an ordinary foreign buyer in Singapore, which Indian account the money can lawfully come from, and what a Singapore rental actually nets after tax on both sides.India desk15 min12 sourcesRead
- Relocating from China to Singapore: pass, school, property, in that orderMainland Chinese families usually run the Singapore move as three parallel errands. It is one chain, and the property decision belongs at the end of it.China desk18 min12 sourcesRead
Sourced from
IRAS · Singapore Statutes · HDB · URA · SLA · CEA · Family Justice Courts · MOM · RBI · MAS · MOF · CPF Board · MinLaw · MOE · ICA · EDB · CAAS · India Income Tax · SAFE · HCCH
120 references across 10 guides, counted from their reference lists at build time. Not a press strip — nobody has written about this site. These are the bodies whose own published pages each figure was read from.
After the reading
The guides give you the rule. Your position needs four facts.
01How many residential properties you hold any interest in, including partial shares
02Whether each person on the title is a Citizen, Permanent Resident or foreigner
03The date the property was originally acquired — this sets Seller’s Stamp Duty, and for an inherited property it is the deceased’s date, not yours
04Whether CPF was used, and roughly how much
For existing owners
Five-year asset exit and restructuring audit
A written position on what you currently hold: where the CPF accrued interest stands, what Seller's Stamp Duty exposure remains, what the next purchase would cost in ABSD at your profile and count, and whether doing nothing is the better answer.
- CPF principal plus accrued interest, and what it does to net proceeds
- Remaining SSD exposure measured from the correct acquisition date
- The ABSD position on a next purchase, including any remission window
- A plain recommendation, including “hold” where that is the right one