A married couple that includes a Singapore Citizen can avoid or recover ABSD in 2 cases that IRAS sets out: buying a first home together, and buying a second home and then selling the first.
Reviewed by the Swee Homes data desk on 9 Oct 2026. Sources: IRAS. Next check due 7 Jan 2027.
Case one: buying a first home together
A married couple purchasing a residential property jointly may get full ABSD remission if the couple includes a Singapore Citizen, the property is purchased under both names of the couple only, and both spouses do not own any residential property. Both BSD and ABSD are payable on stamping, but an eligible couple can apply for remission instead of paying ABSD.
For a joint purchase by a married couple who does not own any residential property, IRAS says to stamp via myTax Portal (Stamp Duty Login) to obtain the remission certificate.
In the notes to IRAS's tables, for a couple who own no residential property and buy one jointly, the ABSD remitted is 5% for an SC and SPR couple, and 30% (16 Dec 2021 to 26 Apr 2023) or 60% (on or after 27 Apr 2023) for an SC and foreigner couple, in each case based on the buyer's profile with the highest ABSD rate. IRAS says the buyers' legal representative can apply for full ABSD remission via the e-Stamping Portal.
Case two: buying a second home and selling the first
For a second residential property bought jointly by a married couple that includes a Singapore Citizen, IRAS requires the first residential property to be sold within 6 months after the date of purchase of the second property if it was completed, or within 6 months after the TOP or CSC issue date if it was uncompleted at purchase, whichever is earlier.
For a second home, the ABSD is paid first and refunded afterwards if the conditions are met.
A married couple purchasing a second residential property jointly, where the couple includes a Singapore Citizen and the property is in both names only, may get an ABSD refund if: they did not own interest in more than one residential property each at the date of purchase; ABSD has been paid on the second property; the first property is sold within 6 months of the second property's purchase date (completed property) or the TOP/CSC issue date (uncompleted property), whichever is earlier; they remain married with no change of ownership in the second property; they have not bought or acquired any other residential property since; and the refund application is made within 6 months after the date of sale of the first property.
How the dates are counted
IRAS defines the two dates that the sale window uses.
IRAS defines the date of purchase or acquisition as: the date of acceptance of the Option to Purchase; or the date of the Sale and Purchase Agreement; or the date of transfer, where the first two are not available or applicable.
IRAS defines the date of sale or disposal as: the date of acceptance of the Option to Purchase by the buyer; or the date of the Sale and Purchase Agreement signed by the buyer; or the date of transfer, where the first two are not available or applicable.
What differs by buyer mix
The refund depends on who the buyers are and how many properties each owns.
For purchases made jointly by two or more buyers of different profiles, the highest applicable ABSD rate applies on the entire value of the property purchased.
IRAS publishes one table for each mix. Each table has the same refund column: a refund is possible where the couple owned one property before the purchase, and not where one spouse owned two or the couple co-owned two.
Both spouses Singapore Citizens:
IRAS table for a married couple who are both Singapore Citizens (SC), buying one more residential property jointly (table updated 27 Apr 2023). ABSD on or after 27 Apr 2023: 0% if neither spouse owns a residential property (refund not applicable); 20% if one spouse owns one property and the other none, if each owns one, or if the couple co-own one; 30% if one spouse owns two properties, or if the couple co-own two. Refund of the ABSD paid on the second property: only if the couple disposes of the first property which they owned individually or co-owned, in the 20% cases; not available in the 30% cases.
One Singapore Citizen and one Singapore Permanent Resident:
IRAS table for a married couple of one Singapore Citizen (SC) and one Singapore Permanent Resident (SPR), buying one more residential property jointly (table updated 27 Apr 2023). ABSD on or after 27 Apr 2023: 0% if neither owns a residential property (full remission, refund not applicable); 20% if the SC owns one and the SPR none; 30% if the SPR owns one and the SC none, if each owns one, if the couple co-own one, or if the SC owns two and the SPR none; 35% if the couple co-own two. Refund of the ABSD paid on the second property: only if the couple disposes of the first property which they owned individually or co-owned, where the couple owned one property before the purchase (the 20% and 30% cases with one property); not available where the SC owns two properties or the couple co-own two.
One Singapore Citizen and one foreigner:
IRAS table for a married couple of one Singapore Citizen (SC) and one foreigner (FR), buying one more residential property jointly (table updated 27 Apr 2023). ABSD on or after 27 Apr 2023: 0% if neither owns a residential property (full remission, refund not applicable); 60% in every other ownership case in the table. Refund of the ABSD paid on the second property: only if the couple disposes of the first property which they owned individually or co-owned, where the couple owned one property before the purchase; not available where the SC owns two properties or the couple co-own two.
One Singapore Permanent Resident and one foreigner:
IRAS states that on or after 12 Jan 2013 there is no remission of ABSD for married couples who are an SPR and a foreigner. IRAS's table for that mix shows ABSD of 60% on or after 27 Apr 2023 in every ownership case listed.
How the refund is claimed and paid
For stamping forms submitted on or after 2 Jul 2023, if the purchasers meet the Stamp Duties (Spouses) (Remission of ABSD) conditions, declare their intention to sell the first residential property and claim the refund in the e-Stamping form, ABSD is refunded automatically within 6 weeks from the stamping of the sale of the first property.
To apply for the refund of ABSD on a second residential property, IRAS says to use myTax Portal (Stamp Duty Login), then Request, then Apply for Refund. The service is available only on desktop, not on mobile devices. For stamping submitted before 2 Jul 2023, purchasers still need to submit the refund application this way.
If the conditions are not met
IRAS states that the refund application will be rejected if any of the conditions are not met, and that the six-month sale timeline must be adhered to. IRAS says the refund conditions are strictly and consistently applied.
IRAS states that an extension of the six-month timeline will not be acceded to, and encourages couples to secure a buyer for the first property before buying the next.
IRAS says the six-month timeline is not extended in individual cases, including where the couple faced poor market conditions, personal circumstances, or wrong advice from an agent.
Single Singapore Citizens aged 55 and above
IRAS has a separate concession for single seniors, which is outside the married-couple rules.
For purchases of a second residential property on or after 16 Feb 2024, SC seniors aged 55 and above who are single can claim a refund of ABSD paid on the second property if they meet the conditions in IRAS's ABSD Concession for Single Singapore Citizen (SC) Seniors. IRAS says the concession is not extended to other groups of buyers, other than Singaporean married couples and single SC seniors aged 55 and above.
The guide on buying first or selling first sets out its conditions.
What this page does not cover
This page states IRAS's rules only. It does not say whether a couple should buy first or sell first.
Common questions
Can a married couple get ABSD back?
Yes, in some cases. A married couple may be eligible for ABSD remission on the purchase of a residential property if the remission conditions under the Stamp Duties (Spouses) (Remission of ABSD) Rules are met.
Do the rules differ if one spouse is a PR or a foreigner?
Yes. IRAS publishes a separate table for each buyer mix. IRAS states that on or after 12 Jan 2013 there is no remission of ABSD for married couples who are an SPR and a foreigner. IRAS's table for that mix shows ABSD of 60% on or after 27 Apr 2023 in every ownership case listed.
Can the sale window be extended?
No. IRAS states that an extension of the six-month timeline will not be acceded to, and encourages couples to secure a buyer for the first property before buying the next.
How is the refund claimed?
In the e-Stamping form for newer purchases, or in myTax Portal. To apply for the refund of ABSD on a second residential property, IRAS says to use myTax Portal (Stamp Duty Login), then Request, then Apply for Refund. The service is available only on desktop, not on mobile devices. For stamping submitted before 2 Jul 2023, purchasers still need to submit the refund application this way.
What happens if a condition is missed?
No refund is given. IRAS states that the refund application will be rejected if any of the conditions are not met, and that the six-month sale timeline must be adhered to. IRAS says the refund conditions are strictly and consistently applied.
Try the tool: the stamp duty calculator.
Where to go next
Related guides
- How much stamp duty will I pay on a home?
- Buy first or sell first: what rule decides the stamp duty?
- What is Seller's Stamp Duty (SSD), and how long must I hold a home to avoid it?
- What are Singapore's property cooling measures, and which round applies now?
About the data
Every figure on this page has its source and the date we checked it. We are not affiliated with any government body. General information, not financial advice.