Married-Couple ABSD: Joint Purchases and Replacement Homes

Key steps and distinctions

A married couple with at least one Singapore-citizen spouse jointly buying a home can apply for full ABSD remission when neither spouse owns residential property at purchase. A qualifying second joint purchase can obtain a refund only if the existing home is sold within the applicable six-month deadline measured from purchase, TOP or CSC as relevant, and all other conditions are met. The document warns that extensions are not granted and encourages realistic early marketing or selling first. Wholly, partly and jointly owned property count in each spouse’s ownership profile. The tables distinguish two citizens, citizen/permanent-resident and citizen/foreign spouses; the highest buyer profile governs before remission. For example, two citizens moving from one co-owned home to a second are shown at 20% from 27 April 2023, while the citizen/foreign table shows 60% before applicable remission. A permanent-resident/foreign couple has no married-couple remission under this table. A legal representative can apply for qualifying full remission through e-Stamping. This dated table is a reference to the stated rates and examples; verify the complete current conditions and transaction date rather than assuming every married couple or every second property receives a refund.