SgPropertyInvesting guide
ABSD remission for married couples: conditions, the 6-month deadline and how to claim
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A married couple that includes a Singapore Citizen (SC) and buys a second home jointly, in both names only, pays the Additional Buyer's Stamp Duty (ABSD) first. IRAS refunds it if the couple sells their first home within 6 months and meets the other conditions. The 6 months run from the purchase date for a completed home, or from TOP or CSC, whichever is earlier, for one bought under construction. IRAS says it will not extend the 6 months (IRAS).
Last checked against official sources: 29 Oct 2026 (IRAS, HDB, Singapore Statutes Online). General information only, not financial, legal or tax advice.
Who qualifies
IRAS lists these conditions, set out in the Stamp Duties (Spouses) (Remission of ABSD) Rules. You must meet all of them (IRAS, Remission of ABSD for a married couple, page last updated 13 Aug 2026, checked 29 Oct 2026):
- A married couple, including an SC. The second home is bought jointly, in the names of the two of you only.
- At most one property each. Neither of you owned an interest in more than one residential property on the date you bought the second home.
- ABSD paid. The ABSD on the second home has been paid.
- First home sold in time. The first home, co-owned or separately owned, is sold within 6 months after the purchase date of the second home if it was completed, or after the TOP or CSC date, whichever is earlier, if it was uncompleted when you bought it.
- Still married, no ownership change. When the first home is sold, you are still married and there has been no change of ownership in the second home.
- No other purchase. Neither of you has bought or acquired any other residential property since buying the second home.
- Claim on time. The refund application is made within 6 months after the date of sale of the first home.
Two points from the Rules themselves. If each of you owns a different property, both must be sold within the deadline, and the later sale date is the one that counts for the other conditions. And the second home must not be held on trust or as partnership property (Stamp Duties (Spouses) (Remission of ABSD) Rules 2013, rules 4(3) and 4(4), SSO, current version as at 29 Oct 2026).
What you pay first, by couple
Joint buyers pay ABSD at the rate of the buyer with the higher rate (IRAS, ABSD). IRAS's table for married couples, for purchases on or after 27 Apr 2023 (IRAS, ABSD rates and remission for married couples, PDF updated 27 Apr 2023, checked 29 Oct 2026):
| Couple | Homes owned before buying | ABSD paid on the second home | Refund if the first home is sold in time? |
|---|---|---|---|
| SC and SC | One spouse owns 1, or each owns 1, or they co-own 1 | 20% | Yes |
| SC and PR | SC owns 1, PR owns none | 20% | Yes |
| SC and PR | PR owns 1 (SC owns 0 or 1), or they co-own 1 | 30% | Yes |
| SC and foreigner | Either or both own 1, or they co-own 1 | 60% | Yes |
| Any couple with an SC | Either spouse owns 2 or more | 30% to 60%, by profile | No |
| PR and foreigner | Any | 60% | No. IRAS says there is no remission for these couples from 12 Jan 2013 |
ABSD is charged on the purchase price or market value, whichever is higher (IRAS, stamp duty rates, checked 29 Oct 2026). For all buyer profiles, see our ABSD guide.
The 6-month clock
When the clock starts depends on whether the second home was finished when you bought it (IRAS, checked 29 Oct 2026):
| Second home when you bought it | The 6 months start from | Purchase date means |
|---|---|---|
| Completed | The date you bought it | The date you accepted the Option to Purchase (OTP). If there is no OTP, the date of the Sale and Purchase Agreement, or failing that, the date of transfer |
| Uncompleted (for example a new launch) | The date the TOP or CSC is issued, whichever is earlier | The purchase date doesn't start the clock. TOP or CSC does |
The sale of the first home is dated the same way: the date your buyer accepts its OTP, or the date your buyer signs the Sale and Purchase Agreement, or failing both, the date of transfer (IRAS). So the first home counts as sold when the buyer takes up the option, not when the sale completes. For an HDB flat, completion comes about 8 weeks after HDB accepts the resale application (HDB, resale application, checked 29 Oct 2026), and that wait doesn't eat into the 6 months.
Before you can give an HDB buyer an OTP, you need an Intent to Sell registered and a 7-day cooling-off period after it. The buyer then has 21 calendar days to exercise the OTP (HDB, Option to Purchase, checked 29 Oct 2026). Build those days into your plan.
A 12-month window applied only to second homes bought on or before 1 June 2020 whose deadline fell on or after 1 February 2020, under a COVID-19 relief measure. It doesn't apply to purchases today (IRAS).
Step by step
- Before you sign. Check every condition above. IRAS suggests couples start marketing the first home early at a realistic price, or secure a buyer for it before buying the next home (IRAS).
- Pay the ABSD on the second home. Stamp duty is due within 14 days after signing if the document is signed in Singapore, or within 30 days after receiving it in Singapore if signed overseas (IRAS, when to pay stamp duty, checked 29 Oct 2026). Buyer's Stamp Duty is payable too and isn't refunded under this remission.
- Declare it in the e-Stamping form. When you stamp the purchase on myTax Portal, declare that you intend to sell the first home and claim the ABSD refund (IRAS).
- Sell the first home within the deadline. Your buyer must accept the OTP within the 6 months.
- Get the refund. For e-Stamping forms submitted on or after 2 Jul 2023 with that declaration, IRAS refunds the ABSD automatically within 6 weeks of the sale of the first home being stamped, if you meet the conditions. There's no separate application (IRAS).
- If it isn't automatic. If you stamped before 2 Jul 2023, or didn't make the declaration, apply on myTax Portal (Stamp Duty Login) > "Request" > "Apply for Refund", on a desktop (it doesn't work on mobile). Do it within 6 months after the sale date (IRAS).
IRAS's page for this remission doesn't list supporting documents to submit. IRAS pays refunds by GIRO, PayNow linked to your NRIC or FIN, or telegraphic transfer (IRAS, tax refunds, checked 29 Oct 2026).
If the first home doesn't sell in time
You don't get the ABSD back. IRAS's FAQs say it won't extend the 6 months for a slow market, Seventh Month, festivals, an old property, children's exams, the time needed to move, or wrong advice from a lawyer or agent. It applies the rule the same way to every couple (IRAS, FAQs, checked 29 Oct 2026).
The Rules do let IRAS allow longer for making the refund claim in a particular case. That is the claim, not the sale. The sale deadline has no such clause (Rules, rule 4(3)(c) and (f)).
Special cases
Citizen and PR couples
You qualify, because the couple includes an SC. You pay at the PR's rate if it's higher: IRAS's own example is an SC and a PR who jointly own a 5-room HDB flat and buy a private home. They pay 30% and may get it refunded if they sell the flat within 6 months of the purchase date, or of TOP or CSC, whichever applies (IRAS, ABSD FAQs, page last updated 27 Aug 2026, checked 29 Oct 2026).
HDB flat owners buying private property
HDB rules come first. You, your spouse and the flat's occupiers can't buy private residential property during the flat's minimum occupation period (MOP) (HDB, conditions after buying a resale flat, checked 29 Oct 2026), and that includes exercising an OTP or signing a Sale and Purchase Agreement. The MOP is counted up to the earlier of those two dates (HDB, acquiring private property, page last updated 24 Jul 2026, checked 29 Oct 2026).
- If at least one flat owner is an SC, HDB lets you keep the flat after buying private property past the MOP. You don't have to sell it for HDB. You only have to sell it for the ABSD refund.
- If all the flat owners are PRs, you must tell HDB before the OTP is exercised, and sell the flat within 6 months of buying the private home. HDB counts the 6 months from legal completion for a completed home, or from TOP or CSC, whichever is earlier, for one bought under construction (HDB, conditions after buying a resale flat, checked 29 Oct 2026). IRAS's 6 months for a completed home start earlier, from the date you accepted the OTP, so plan to IRAS's deadline (IRAS).
For the full timeline, see selling your HDB to buy a condo.
Moving from one HDB flat to another, or to a new EC
You don't pay the ABSD and wait for a refund. IRAS grants the ABSD remission upfront, through HDB, when it approves the purchase of an HDB flat or a new EC from a developer. It doesn't apply to resale ECs (IRAS, common stamp duty remissions, checked 29 Oct 2026). IRAS's example: an SC and a PR who own a 3-room flat and buy a 5-room flat don't pay ABSD on the 5-room flat, because HDB requires them to sell the old flat within 6 months of taking possession of the new one (IRAS, ABSD FAQs).
First home as a couple
A different remission. If neither spouse owns any residential property and the couple includes an SC, a joint purchase can get full ABSD remission upfront, when you stamp, instead of paying. That matters for SC and PR or SC and foreigner couples, who would otherwise pay 5% or 60% (IRAS; IRAS PDF).
Single citizens aged 55 and above
For a second home bought on or after 16 Feb 2024, a single SC aged 55 or above can also claim the ABSD back after selling the first home within 6 months. All buyers must be single SCs aged 55 or above, and if more than one, immediate family members. The second home must be worth less than the first. You apply through myTax Portal under "Apply for Assessment / Appeal for Waiver", not "Apply for Refund" (IRAS, ABSD concession for single SC seniors, page last updated 7 Aug 2026, checked 29 Oct 2026).
You still need the ABSD in hand
The refund comes after the sale, so the ABSD has to be paid within 14 days of signing for the second home (IRAS). You pay it in cash first. You may be able to get it back from your CPF account later, subject to CPF's rules (IRAS on ask.gov.sg, checked 29 Oct 2026). Example only: an SC couple, one of whom owns an HDB flat, buys a completed condo for S$1,500,000. ABSD at 20% is S$300,000, payable on top of the Buyer's Stamp Duty and the downpayment. If one spouse is a PR who owns the flat, the rate is 30%: S$450,000. Rates from IRAS (checked 29 Oct 2026).
Size your own numbers with our upfront cost calculator and how much cash you need to buy a condo. For whether a second home makes sense if you don't plan to sell, see is a second condo still worth it.
Common questions
Is ABSD remission automatic?
Partly. You still pay the ABSD on the second home first. For e-Stamping forms submitted on or after 2 Jul 2023, if you declared that you will sell the first home and claimed the refund in the form, IRAS refunds the ABSD automatically within 6 weeks of the sale of the first home being stamped, provided you meet the conditions. Otherwise, apply on myTax Portal within 6 months after the sale. Source: IRAS, Remission of ABSD for a married couple (checked 29 Oct 2026).
Does the 6 months start at OTP or completion?
For a completed home, at the purchase date: the date you accepted the Option to Purchase, or the Sale and Purchase Agreement date if there was no OTP. It doesn't wait for completion. For a home bought under construction, the 6 months start from TOP or CSC, whichever is earlier. The first home counts as sold on the date your buyer accepts its OTP. Source: IRAS (checked 29 Oct 2026).
Can we claim if only one of us is a citizen?
Yes. The couple must include at least one Singapore Citizen. SC and PR couples, and SC and foreigner couples, can qualify, though they pay ABSD at the higher rate first (30% or 60% in many cases). Couples made up of a PR and a foreigner can't claim this remission. Source: IRAS, ABSD rates and remission for married couples (checked 29 Oct 2026).
Can we claim if we sell to a family member?
IRAS's conditions require the first home to be sold within the deadline. They don't say who the buyer must be, and IRAS doesn't publish a separate rule for sales to relatives. The whole first home has to go: if either of you keeps a share, you still own it. The sale date is still the date the buyer accepts the OTP or signs the agreement. Your relative pays stamp duty on the price or market value, whichever is higher. If you used CPF, CPF waives a refund shortfall only if the home is sold at market value. If you plan to sell to a relative, check with IRAS before you sign. Sources: IRAS, Remission of ABSD for a married couple; Stamp Duties (Spouses) (Remission of ABSD) Rules, rules 2 and 4; CPF, refund when selling (checked 29 Oct 2026).
Is interest paid on the refund?
IRAS's page on this remission doesn't mention interest for the time between paying the ABSD and getting it back. Under its general refund policy, IRAS pays interest, at SORA, only if a refund isn't processed within 30 days from the date the tax credit arises or it receives the information it needs, whichever is later, with some exclusions. Source: IRAS, tax refunds (checked 29 Oct 2026).
Next steps
- Check the loan side first with our mortgage and TDSR check.
- Get our First-Home Buyer Playbook: the loan tests, cash vs CPF, stamp duties and the viewing-to-keys checklists in one PDF, every figure linked to its official source. See what's inside.
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