ABSD framework helps to moderate demand and balance housing priorities

ABSD有助调节住房需求并平衡住房优先事项

谨答复《联合早报·交流站》于11月2日刊登的陈胜文读者投函《集体出售应兼顾外籍业主权益 (opens in new tab)》：

我们感谢陈先生的投函。他建议为因住宅集体出售而须购买替代住房的外籍屋主，减免额外买方印花税（ABSD）。

额外买方印花税率，是根据买家的居民身份，以及购房时名下所拥有 的住宅数量而定。鉴于新加坡土地资源有限，政府决定优先满足新加坡公民买房自住的需求，同时抑制投资性购房需求。

购买替代住房与购买其他住宅一样，均适用相同的税务规定。所有买家，包括拥有多套房产的新加坡公民及外籍人士，在购买替代住房时，都须根据自身的买家类别，缴付现行的额外买方印花税。这一税务处理方式，一致适用于在任何情况（包括集体出售）下购买替代住房的所有买家，以确保公平。

财政部
通讯及联系司
高级司长
Soffy Hariyanti

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We thank Mr Chen Shengwen for his letter suggesting Additional Buyer's Stamp Duty (ABSD) remission for foreign homeowners who need to purchase a replacement home following a collective sale of their residential property (“交流站：集体出售应兼顾外籍业主权益”, Nov 2).

ABSD rates are differentiated based on buyers’ residency status and the number of residential properties they own at the time of purchase. As land is scarce in Singapore, the Government has decided to prioritise residential properties for owner-occupation by Singapore Citizens, and moderate investment demand.

A replacement home is treated the same as any other home purchase. All buyers, including Singapore Citizens with multiple properties and foreigners, are subject to the prevailing ABSD rates based on their profiles when purchasing a replacement property. This same tax treatment is applied consistently to all buyers purchasing a replacement property under all circumstances, including collective sale, to ensure parity.

Soffy Hariyanti
Senior Director, Communications and Engagement
Ministry of Finance