PR Stamp Duty Singapore: What Permanent Residents Pay in 2026

PR stamp duty Singapore questions come up in almost every first meeting I have with Permanent Resident buyers, and the honest answer is: you pay more than a citizen, less than a foreigner, and the exact figure depends on how many residential properties you already own and who you are buying with. Two duties apply. Buyer's Stamp Duty (BSD) is charged to every buyer in Singapore regardless of nationality. Additional Buyer's Stamp Duty (ABSD) is the profile-based layer — and this is where PR status matters. Both are payable to IRAS within 14 days of exercising your Option to Purchase or signing the Sale & Purchase Agreement.

This guide sets out the current rates, the worked numbers at typical price points, and the one remission that legally brings a PR couple's ABSD down to zero. If you want the full landscape across all buyer profiles first, start with my umbrella guide to property stamp duty in Singapore.

PR stamp duty Singapore: the two duties in plain terms

BSD is tiered on the purchase price or market value, whichever is higher. The residential rates have been unchanged since 15 February 2023 and top out at 6% on the portion above S$3 million. Every buyer pays the same BSD — citizen, PR or foreigner. I break down the tiers with worked examples in my Buyer's Stamp Duty guide.

ABSD is a flat percentage of the full price, set by your profile and property count. The rates below took effect on 27 April 2023 and remain current in 2026.

ABSD rates for citizens, PRs and foreigners

Property count includes what you own worldwide? No — only residential property in Singapore counts, but partial interests and jointly held properties count in full. An inherited share or a childhood flat still on the title can quietly push you into the 30% bracket, so verify your count before you commit. My guide on how to calculate ABSD walks through the counting rules.

Worked example: what a PR actually pays

Take a S$1.5 million resale condo. BSD comes to S$44,600 (1% on the first S$180,000, 2% on the next S$180,000, 3% on the next S$640,000, 4% on the remaining S$500,000). A PR buying a first home adds 5% ABSD — S$75,000 — for a total of S$119,600 in stamp duties. The same purchase as a second property attracts 30% ABSD: S$450,000, for a total of S$494,600.

The second-property column is why sequencing matters so much for PR households. On a S$2 million purchase, the gap between buying as a first property and a second is exactly S$500,000 — money that does nothing for you. Before committing to a second property, model the sale-first route as well as the remission route below.

ABSD remission for married couples: how PRs get to 0%

The Stamp Duties (Spouses) (Remission of ABSD) Rules are the single most valuable provision for PR buyers, and they work in two distinct situations.

First matrimonial home. A married couple buying their first residential property jointly qualifies for full ABSD remission if at least one spouse is a Singapore Citizen, the property is bought in the couple's names only, and neither spouse owns any other residential property. An SC–PR couple therefore pays 0% ABSD instead of 5%. A PR–PR couple does not qualify — the 5% applies in full.

Upgrading to a second home. A married couple (again, at least one SC spouse) buying a second residential property jointly pays the ABSD upfront — 30% if the higher-profile spouse is a PR with one existing property — but can apply to IRAS for a full refund if they sell the first home within six months of the new purchase's completion (or of the TOP/CSC date for an uncompleted property). The refund application must be filed within six months of that sale. Miss the selling window and the ABSD is gone; it is the most expensive deadline in Singapore property.

FTA nationals: the exception PRs should know about

Under Singapore's free trade agreements, nationals and Permanent Residents of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, receive the same stamp duty treatment as Singapore Citizens — 0% ABSD on a first residential property. If you hold one of these passports, your PR or foreigner status is not the operative fact. I cover the details in my guide to ABSD for foreigners.

Other rules that catch PR buyers

Three adjacent rules are worth flagging. First, Seller's Stamp Duty: if you sell within four years of a purchase made on or after 4 July 2025, SSD applies at 16%, 12%, 8% or 4% depending on the year of sale (purchases between 11 March 2017 and 3 July 2025 sit under the older three-year 12/8/4 schedule). Second, financing is profile-neutral: the 75% loan-to-value limit and 55% TDSR apply to PRs the same as citizens, and CPF Ordinary Account savings can be used for private property purchases. Third, PRs who own an HDB flat must dispose of it within six months of completing a private residential purchase — and that disposal does not entitle you to the married-couple refund unless the remission conditions above are met.

Get the number right before you sign

Stamp duty for PRs is not a place for estimates. The difference between a correct and incorrect property count, or a remission claimed versus missed, runs into six figures at today's prices. If you are a PR planning a purchase — first home, upgrade, or a restructure between spouses — I will run the exact duty position across each route before you put an option fee down. The first conversation is free, and it is considerably cheaper than the alternative.