|Purchase Price or Market Value of the Property||BSD Rates for Residential Properties||BSD Rates for Non-Residential Properties|
|Nationality||1st Property||2nd Property||3rd Property|
|Entities / Companies||35%||35%||35%|
IMPORTANT: New ABSD rates with effect from 16 Dec 2021.
Foreigners Eligible for ABSD Remission under Free Trade Agreements (FTAs)
Conditions for Remission
Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens:
- Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland
- Nationals of the United States of America
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