Remission of ABSD for a Married Couple

A married couple may be eligible for ABSD remission on the purchase of a residential property if the remission conditions are met.

A. Joint Purchase by a Married Couple that Does Not Own Any Residential Property

ABSD remission (by way of a lower ABSD rate or full remission) may be applicable to a married couple who purchase a residential property jointly. The couple includes a Singapore Citizen (SC) spouse or a Singapore Permanent Resident (SPR) spouse under certain scenarios denoted with “#” in Table 2, Table 3 and Table 4 of the ABSD Rates for Joint Purchases made by Married Couples and ABSD Refund for Purchase of Second Residential Property (71 KB).

Both BSD and ABSD are payable upon stamping. However, if you meet eligibility conditions, you can apply for this ABSD remission instead of making ABSD payment.

How to Apply

Please submit a cover letter indicating the remission type you are applying and the supporting documents to:

Commissioner of Stamp Duties
55 Newton Road
Revenue House
Singapore 307987 

List of Supporting Documents Required For Application

  1. A copy of identification document (NRIC for SC or SPR and passport for others)
  2. A copy of the marriage certificate, if registered outside Singapore

B. Joint Purchase of Second Residential Property by a Married Couple

ABSD remission may be applicable to a married couple who purchases a second residential property jointly, if the remission conditions are met. The couple must include a SC. The main conditions are as follows:

  1. ABSD has been paid on the second residential property
  2. The first residential property (co-owned or separately owned) is sold within 6 months from
    • the date of purchase of the second property for completed property or
    • the issue date of the Temporary Occupation Permit (TOP) / Certificate of Statutory Compliance (CSC), whichever is earlier, if the property was uncompleted at the time of purchase
  3. The married couple has not purchased or acquired any other residential property since the purchase of the second residential property.

Please see the last column of Table 1, Table 2 and Table 3 of the ABSD Rates for Joint Purchases made by Married Couples and ABSD Refund for Purchase of Second Residential Property for the eligibility criteria. 

How to Apply

To apply for the remission, please submit an online application for refund at our e-Stamping website and send the completed application form for ABSD Remission for a Married Couple and the supporting documents to:

Commissioner of Stamp Duties
55 Newton Road
Revenue House
Singapore 307987 

Alternatively, please submit the completed application form and the supporting documents to the same address above.

 

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