BSD uses IRAS residential tiers (1% to 6%; top tier above S$3m). ABSD rates are those in force from 27 Apr 2023, unchanged as at August 2026. Where joint buyers have different profiles, IRAS applies the highest applicable ABSD rate to the entire purchase. A married couple with at least one Singapore Citizen may apply for ABSD remission on a matrimonial home if the first property is sold within 6 months (conditions apply). Nationals of the USA, Switzerland, Liechtenstein, Norway and Iceland may qualify for FTA remission at Singapore Citizen rates. Estimates only — verify with IRAS or your conveyancing lawyer.