A Singapore PR buying residential property pays Additional Buyer's Stamp Duty (ABSD) of 5% on a first home, 30% on a second, and 35% on a third or later one, on top of Buyer's Stamp Duty. That ABSD bill sits between a citizen, who pays nothing on a first home, and a foreigner, who pays a flat 60% on any purchase. After purchase, a PR pays the same annual property tax as a citizen, based on the property's Annual Value. These ABSD property tax figures for a Singapore PR come from IRAS and apply as of 2026.
This guide sets out the ABSD rates by buyer profile and property count, the Buyer's Stamp Duty tiers that every buyer pays, the owner-occupier and non-owner-occupier property tax rates, and the married-couple ABSD remission that can refund the duty on a second home. Every figure is taken from the Inland Revenue Authority of Singapore (IRAS).
Key Takeaways
- PR ABSD: a Singapore PR pays 5% ABSD on a first residential property, 30% on a second, and 35% on a third or subsequent one (rates effective 27 April 2023, per IRAS).
- Versus citizen and foreigner: a citizen pays 0% on a first home, 20% on a second and 30% on a third; a foreigner pays a flat 60% on any residential purchase.
- Buyer's Stamp Duty: every buyer also pays BSD, from 1% up to 6% on the value of the property, regardless of residency status.
- Annual property tax: a PR pays the same property tax as a citizen, charged on the Annual Value with lower owner-occupier rates if you live in the home.
- Married-couple remission: a married couple with at least one Singapore Citizen can claim back the ABSD on a second home if they sell their first within the IRAS time limit.
ABSD Rates for PR, Citizen and Foreigner
ABSD is a duty on top of Buyer's Stamp Duty, charged on the higher of the purchase price or market value. Your rate depends on your residency status and how many residential properties you already own or hold an interest in. The rates below took effect on 27 April 2023 and remain current as of 2026, per IRAS.
| Buyer profile | 1st property | 2nd property | 3rd and subsequent |
|---|---|---|---|
| Singapore Citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity / Trustee | 65% | 65% | 65% |
A Singapore PR pays 5% on a first home, where a citizen pays nothing, so the entry cost of property ownership is higher for a PR than for a citizen but far lower than for a foreigner. Foreigners pay a flat 60% on every residential purchase, and entities and trustees pay 65%.
How ABSD Works for Joint Purchases
When two or more people buy together, IRAS applies the highest ABSD rate among them to the whole property. A PR buying with a citizen would be charged at the PR rate; a citizen buying with a foreigner would be charged at the 60% foreigner rate. ABSD is fixed by your profile at the point of purchase and does not change if your status changes later.
Buyer's Stamp Duty Every Buyer Pays
Before ABSD, every buyer (citizen, PR or foreigner) pays Buyer's Stamp Duty (BSD) on the same sliding scale. BSD is charged on the higher of price or market value and is rounded down to the nearest dollar. The residential rates below have applied since 15 February 2023, per IRAS.
| Portion of price or value | BSD rate (residential) |
|---|---|
| First $180,000 | 1% |
| Next $180,000 | 2% |
| Next $640,000 | 3% |
| Next $500,000 | 4% |
| Next $1,500,000 | 5% |
| Amount exceeding $3,000,000 | 6% |
On a S$1.5 million home, BSD works out to about S$44,600. A PR buying that home as a first property adds 5% ABSD, roughly S$75,000, for a combined stamp duty bill near S$119,600. A citizen buying the same first home pays only the BSD.
Annual Property Tax: PR Pays the Same as a Citizen
Property tax is a yearly tax on property ownership. IRAS charges it on the Annual Value (AV) of the property, an estimate of the gross yearly rent it could fetch, not on the purchase price. The rate does not depend on whether you are a citizen or a PR; it depends on whether you live in the home. Owner-occupiers pay lower rates than landlords and owners who do not live in the property.
Owner-Occupier Rates (You Live in the Home)
These progressive rates apply where the owner occupies the property, from 1 January 2025, per IRAS. Most HDB flats and lower-value homes fall in the first one or two bands.
| Portion of Annual Value | Owner-occupier rate |
|---|---|
| First $12,000 | 0% |
| Next $28,000 (up to $40,000) | 4% |
| Next $10,000 (up to $50,000) | 6% |
| Next $25,000 (up to $75,000) | 10% |
| Next $10,000 (up to $85,000) | 14% |
| Next $15,000 (up to $100,000) | 20% |
| Next $40,000 (up to $140,000) | 26% |
| Above $140,000 | 32% |
Non-Owner-Occupier Rates (Rented Out or Vacant)
If you do not live in the property, for example an investment unit you rent out, higher non-owner-occupier rates apply. These rates have applied from 1 January 2024, per IRAS.
| Portion of Annual Value | Non-owner-occupier rate |
|---|---|
| First $30,000 | 12% |
| Next $15,000 (up to $45,000) | 20% |
| Next $15,000 (up to $60,000) | 28% |
| Above $60,000 | 36% |
For 2026, IRAS is giving a one-off property tax rebate of up to 15% (capped at S$500) on owner-occupied homes, applied automatically against the tax payable. A PR who owns and lives in their home receives this rebate on the same terms as a citizen.
ABSD Remission for Married Couples
A married couple buying a second home can apply to have the ABSD on it remitted (refunded), which matters for a PR married to a Singapore Citizen. Under the IRAS remission for a married couple, the couple must include at least one Singapore Citizen, must buy the second residential property jointly, and must sell their first residential property within the time limit IRAS sets after buying the second one.
- At least one Singapore Citizen spouse must be a co-owner of the new property.
- The second home is bought jointly by the married couple and held only by them.
- The first home is sold within the IRAS time limit after purchasing the replacement (a refund route for those upgrading to a single home).
A PR married to a citizen who buys jointly may, in practice, be assessed at the lower citizen ABSD profile rather than the PR rate, because the highest-rate rule among co-buyers does not apply in the same way once a citizen is on title with the couple. Remission and profile rules are detailed and case-specific, so confirm the exact treatment with IRAS or a qualified conveyancing professional before you commit.
What This Means If You Are Planning to Buy as a PR
ABSD is the single biggest cost difference between buying as a PR, a citizen and a foreigner. Becoming a citizen removes the 5% first-home ABSD entirely, which is one practical reason many PRs weigh up citizenship before a major property purchase.
- Budget for BSD plus ABSD up front: a PR first home carries 5% ABSD on top of BSD, due within 14 days of the purchase document.
- Check your property count: ABSD counts existing residential interests worldwide where they affect your Singapore count, so disclose accurately.
- If married to a citizen, look at buying jointly and the married-couple remission before deciding how to hold the property.
- Factor in annual property tax at owner-occupier rates if you will live in the home, or the higher non-owner-occupier rates if you will rent it out.
Property and immigration decisions often move together. If citizenship would change your ABSD position, it is worth timing the two properly rather than paying duty you could have avoided.
Frequently Asked Questions About ABSD and property tax for a Singapore PR
How much ABSD does a Singapore PR pay on a first property?
A Singapore PR pays 5% ABSD on a first residential property, charged on the higher of the price or market value, on top of Buyer's Stamp Duty. This rate has applied since 27 April 2023, per IRAS. A citizen pays 0% on a first home and a foreigner pays 60%.
What ABSD does a PR pay on a second and third property?
A Singapore PR pays 30% ABSD on a second residential property and 35% on a third or subsequent one, per IRAS rates effective 27 April 2023. For comparison, a citizen pays 20% on a second home and 30% on a third.
Does a Singapore PR pay more property tax than a citizen?
No. Annual property tax is the same for a PR and a citizen. IRAS charges it on the property's Annual Value, with lower owner-occupier rates if you live in the home and higher non-owner-occupier rates if it is rented out or vacant.
Do PRs pay Buyer's Stamp Duty as well as ABSD?
Yes. Every buyer, including PRs, pays Buyer's Stamp Duty (BSD) on the value of the property, from 1% up to 6%, before any ABSD is added. BSD is the same regardless of residency status.
Can a PR avoid ABSD by buying with a Singapore Citizen spouse?
A married couple with at least one Singapore Citizen who buy a second home jointly may claim ABSD remission if they sell their first home within the IRAS time limit. The rules are detailed and case-specific, so confirm your exact position with IRAS or a conveyancing professional.
Will ABSD or property tax rates change after 2026?
ABSD rates have been stable since 27 April 2023 and property tax bands were last revised for owner-occupiers from 1 January 2025. Rates can be reviewed at any Budget, so check the current IRAS figures before you buy.
Official Sources and References
- IRAS - Additional Buyer's Stamp Duty (ABSD)
- IRAS - Buyer's Stamp Duty (BSD)
- IRAS - Property Tax Rates and Sample Calculations
- IRAS - Remission of ABSD for a Married Couple
Explore Catalyst Immigration’s other services:
- Can a Singapore PR Buy an HDB Flat
- Property Types a Singapore PR Can Buy
- Permanent Residency Application
- Benefits of Singapore PR
- Singapore Citizenship Benefits for PR
Talk to Catalyst Immigration
Catalyst Immigration helps PRs and families weigh how residency status shapes big decisions like buying a home, including whether citizenship would change your ABSD position. We guide PR and citizenship applications end to end, so you plan the timing properly rather than paying duty you could have avoided.