ABSD in Singapore 2026: the foreign buyer's complete guide.2026 新加坡 ABSD:外国买家完整指南。

What is ABSD, in one paragraph一段话讲清 ABSD 是什么

Additional Buyer's Stamp Duty is a tax levied on residential property purchases in Singapore, applied on top of the standard Buyer's Stamp Duty. It was introduced in December 2011 as a cooling measure, and the rate is set by two variables: the buyer's residency status, and the number of residential properties the buyer already owns. The 60% foreigner rate has been in place since the 27 April 2023 cooling measures, a doubling from the previous 30%, which itself had doubled from 15% in December 2021.额外买方印花税(ABSD)是新加坡对住宅购置征收的一项税,叠加在标准买方印花税(BSD)之上。它在 2011 年 12 月作为降温措施推出,税率由两个变量决定:买家的身份状态、以及买家已经持有的住宅套数。60% 的外国人税率自 2023 年 4 月 27 日的降温措施以来一直执行,较之前的 30% 翻了一倍,而 30% 又是从 2021 年 12 月的 15% 翻倍而来。

ABSD rates in 2026, by buyer profile2026 年 ABSD 税率(按买家身份)

These are the rates applied to the purchase price of residential property as of May 2026. Rates apply to the entire purchase price, not on bands like BSD.下表为截至 2026 年 5 月、按住宅购置价适用的税率。ABSD 按完整购置价计算,不像 BSD 那样分段累进。

Notice that for foreigners and entities, the count of existing properties does not change the rate: every purchase is taxed at the same headline rate. The "stack" only applies to Singaporeans and PRs.请注意:对外国人和公司主体而言,已持有几套并不影响税率,每一笔购置都按同一基准税率征收。"层级递增"只适用于新加坡公民和永久居民。

BSD vs ABSD: what's the difference?BSD 与 ABSD:有什么区别?

BSD is paid by every buyer regardless of residency. It is calculated on bands: 1% on the first S$180,000, then 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$1.5M, and 6% on any portion above S$3M (for residential). On a S$2M property, BSD comes to S$69,600. ABSD is a separate, flat-rate surcharge on the full purchase price, determined by who is buying. Both must be paid; they are not alternatives.BSD 由所有买家缴纳,与身份无关。它按段计征:首 S$18 万为 1%、其后 S$18 万为 2%、其后 S$64 万为 3%、其后 S$50 万为 4%、其后 S$150 万为 5%,住宅超过 S$300 万的部分为 6%。一套 S$2M 的物业,BSD 合计 S$69,600。ABSD 则是按完整购置价征收的单一统一税率,取决于买家身份。两者都要缴,不是二选一。

A worked example: S$2M condo, foreign buyer完整算例:外国买家购入 S$2M 公寓

A foreigner without Singapore PR buys a S$2,000,000 condo. The math:一位尚未取得新加坡永久居民身份的外国人,购入一套 S$2,000,000 的公寓。算法如下:

• BSD: tier calculation → S$69,600分段计算 → S$69,600
• ABSD at 60%:按 60%: 0.60 × S$2,000,000 = S$1,200,000
• Total stamp duty印花税合计: S$1,269,600
• As a share of purchase price:占购置价比例: 63.48%

The S$2M Newton case in my homepage FAQ: that was a real January 2024 transaction. The client was a Shanghai-based fintech founder; we structured the purchase under her individual name rather than her company's, because the entity ABSD rate is 65%, five points worse than the individual foreigner rate. On a S$2M property that's a S$100,000 swing for one line on the Option to Purchase.主页 FAQ 里那套 Newton 区的 S$2M,是 2024 年 1 月的真实成交。客户是一位在上海的 fintech 创始人。我们最终把交易架构在她个人名下,而非公司名下,因为公司主体 ABSD 是 65%,比个人外国人税率高五个百分点。在一套 S$2M 物业上,这意味着仅 OTP 上的一行字就值 S$10 万。

When ABSD doesn't apply (remissions)何时可减免 ABSD

A few remission paths exist. The two most commonly used by foreign buyers are:确实有若干种减免路径。外国买家最常用到的两种是:

• Free Trade Agreement nationals自贸协定(FTA)国民: Citizens and PRs of Iceland, Liechtenstein, Norway, Switzerland and the United States are taxed at Singapore Citizen rates rather than the 60% foreigner rate. This is the single largest exemption available and the reason American buyers often outbid mainland Chinese buyers on equivalent units.冰岛、列支敦士登、挪威、瑞士与美国的公民及永久居民,按新加坡公民税率征税,而非 60% 外国人税率。这是规模最大的单一减免,也解释了为什么在同一套房上,美籍买家经常能出价超过中国大陆买家。
• Married couple, matrimonial home已婚夫妇的夫妻共同住宅: When a Singaporean spouse co-purchases jointly with a foreign spouse, full ABSD remission is available on the matrimonial home, subject to conditions (no other residential property owned, the property is jointly purchased and held, and a Letter of Undertaking is filed).当新加坡公民配偶与外国籍配偶共同购买夫妻共同住宅时,可申请 ABSD 全额减免,需满足条件(双方均无其他住宅产权、物业由二人共同购买并持有、并提交承诺书)。
• Developer ABSD发展商 ABSD is a separate scheme for developers buying en-bloc residential land and does not apply to individual purchases.是发展商整体收购住宅土地的另一套机制,不适用于个人买家。

Buyer profiles: quick reference买家身份快速对照

Where you sit on the residency stack matters more than the headline 60% suggests. The most common foreigner profiles I work with in 2026:你处于身份阶梯的哪一档,比 60% 这个表面数字更重要。我在 2026 年最常服务的几类外国买家:

• Mainland Chinese national, no Singapore ties中国大陆护照、无新加坡身份: pays the full 60%. This is the largest single buyer demographic affected by the 2023 measures. The complete walkthrough is in my Chinese buyer's step-by-step process: eligibility, financing, ABSD, conveyancing.完整缴 60%。这是受 2023 年降温措施影响最大的单一买家群体。详细流程见我的中国买家完整流程:资格、贷款、ABSD、产权转让。
• Chinese-national PR中国籍永久居民: drops to PR rates (5% on first property, 30% on second). The PR application itself takes 6–18 months; for most clients, this lever is too slow to pull mid-deal.降至永久居民税率(第一套 5%、第二套 30%)。但 PR 申请本身需要 6–18 个月,对大多数客户来说,在交易过程中临时启动这条路径已经来不及。
• Foreign spouse of a Singaporean新加坡公民的外国籍配偶: full remission on a jointly-purchased matrimonial home. Worth confirming in writing with IRAS before you start viewing.共同购买夫妻共同住宅可全额减免。开始看房前建议先与 IRAS 书面确认。
• American national美籍人士: Singapore Citizen rates apply. Strongest position among non-resident buyers.适用新加坡公民税率。是非居民买家中最有利的身份。

What this means before you start viewing看房之前要知道的事

For a foreign buyer, the working capital number is not the listing price. It is the listing price plus roughly 63% (stamp duty plus around 0.3% legal). On a S$2M target, that is closer to S$3.27M cash-out at completion before any furniture or holding cost. The single most useful thing before viewing is a 15-minute call to confirm which profile you actually fall into, whether any remission applies, and whether the budget number you have in mind is the listing or the all-in. Get that wrong and you waste two months viewing units in the wrong tier.对外国买家而言,真正要规划的资金不是挂牌价,而是挂牌价加约 63%(印花税再加约 0.3% 律师费)。以 S$2M 为目标,实际到交割时的现金支出接近 S$327 万,还没算家具与持有成本。看房之前最有用的一件事,就是花 15 分钟电话确认:你到底属于哪种身份、是否能享有任何减免、以及你心里那个预算数字是挂牌价还是含税总价。这一步错了,你会白白看两个月错价位的房子。