Buyer and property conditions
All buyers must be single Singapore citizens aged at least 55. First-home owners must also own the replacement; qualifying joint owners and additional buyers must be immediate family under the rule. Each buyer can own at most one home at replacement purchase and cannot acquire another afterward. The replacement’s value must be lower than each first home sold, comparing the higher of price or market value at the relevant transaction dates.
Sale and refund deadlines
Pay ABSD upfront. Sell the first home within six months of buying a completed replacement, or of the earlier TOP/CSC for an unfinished replacement. Keep replacement ownership unchanged at sale and apply within six months after first-home disposal. Submit the purchase and sale instruments and identify the Single SC Seniors concession in the assessment request.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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