| Buyer profile | ABSD amount (rates on/after 27 April 2023) |
| SCs buying their first property | 0% |
| SCs buying their second property | 20% |
| SCs buying their third and subsequent properties | 30% |
| SPRs buying their first property | 5% |
| SPRs buying their second property | 30% |
| SPRs buying their third and subsequent properties | 35% |
| Foreigners buying any property | 60% |
| Entities (companies or associations) buying any property | 65% |
| Trustees for any residential property | 65% |
| Housing developers for any residential property | 35% (additional 5%; non-remittable) |
