Married-Couple ABSD: Every Ownership and Remission Scenario

The version and two remission routes

This two-page IRAS chart was updated on 27 April 2023. It distinguishes full remission where neither spouse owns a residential property from a refund after disposal of the first property. In both routes the purchase must be joint and at least one spouse must be a Singapore citizen (SC). Singapore permanent resident is abbreviated SPR and foreigner FR.

The six-month sale condition

For the second-property route, sell the first property within six months after purchase, TOP or CSC, whichever applies. The source stresses compliance with all other conditions on the IRAS website: failure means rejection, and an extension of this timeline will not be granted. It recommends realistic marketing or securing a buyer before the next purchase. A table entry permitting a refund is conditional, not an automatic refund.

How to read every table

The tables compare acquisitions from 16 December 2021 through 26 April 2023 inclusive with acquisitions on or after 27 April 2023. All rows involve jointly purchasing ONE additional residential property; this column does not mean the purchase is always a first property. Ownership includes whole, partial and joint interests. Below, the first pair is each spouse’s count before purchase and the second pair is the count afterwards.

SC–SC ownership and rates

Before 0/0; after 1/1: 0% in the earlier band, 0% from 27 April 2023. Second-property refund not applicable.

Before 1/0; after 2/1: 17% in the earlier band, 20% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before 1/1; after 2/2: 17% in the earlier band, 20% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before jointly owned 1; after 2/2: 17% in the earlier band, 20% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before 2/0; after 3/1: 25% in the earlier band, 30% from 27 April 2023. Second-property married-couple refund unavailable.

Before jointly owned 2; after 3/3: 25% in the earlier band, 30% from 27 April 2023. Second-property married-couple refund unavailable.

SC–SPR ownership and rates

Before 0/0; after 1/1: 0% in the earlier band, 0% from 27 April 2023. Second-property refund not applicable.

Before 1/0; after 2/1: 17% in the earlier band, 20% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before 0/1; after 1/2: 25% in the earlier band, 30% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before 1/1; after 2/2: 25% in the earlier band, 30% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before jointly owned 1; after 2/2: 25% in the earlier band, 30% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before 2/0; after 3/1: 25% in the earlier band, 30% from 27 April 2023. Second-property married-couple refund unavailable.

Before jointly owned 2; after 3/3: 30% in the earlier band, 35% from 27 April 2023. Second-property married-couple refund unavailable.

SC–FR ownership and rates

Before 0/0; after 1/1: 0% in the earlier band, 0% from 27 April 2023. Second-property refund not applicable.

Before 1/0; after 2/1: 30% in the earlier band, 60% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before 0/1; after 1/2: 30% in the earlier band, 60% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before 1/1; after 2/2: 30% in the earlier band, 60% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before jointly owned 1; after 2/2: 30% in the earlier band, 60% from 27 April 2023. Refund only if the couple disposes of the first property owned individually or jointly and meets all conditions.

Before 2/0; after 3/1: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

Before jointly owned 2; after 3/3: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

SPR–FR ownership and rates

Before 0/0; after 1/1: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

Before 1/0; after 2/1: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

Before 0/1; after 1/2: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

Before 1/1; after 2/2: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

Before jointly owned 1; after 2/2: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

Before 2/0; after 3/1: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

Before jointly owned 2; after 3/3: 30% in the earlier band, 60% from 27 April 2023. Second-property married-couple refund unavailable.

First-home footnotes and the SPR–FR limit

The SC–SPR 0% row reflects remission of the underlying 5% ABSD. The SC–FR 0% row reflects remission of 30% in the earlier band or 60% in the later band. The legal representative can apply for full remission through e-Stamping. For SPR–FR couples, the chart states that married-couple remission is unavailable from 12 January 2013; selling a first property does not turn those rows into the SC-spouse route.