Quick answer: Yes. Foreigners can buy private condos and apartments in Singapore without government approval, but they pay 60% Additional Buyer’s Stamp Duty (ABSD) on top of the normal Buyer’s Stamp Duty. Landed houses need approval from the Singapore Land Authority, which is rarely given to anyone who is not a long-term PR (Sentosa Cove is the main exception). HDB flats are closed to foreigners. Permanent residents pay 5% ABSD on their first home and can buy an HDB resale flat once they have held PR for 3 years.
Singapore lets foreigners buy homes, but it charges them heavily for it. The 60% ABSD rate for foreign buyers has been in place since 27 April 2023, and Budget 2026 left it unchanged. For an Employment Pass holder planning to stay long term, the real question is usually not “can I buy?” but “should I get Singapore PR first?” On a S$1.5 million condo, the ABSD difference between a foreigner and a PR is S$825,000.
This guide covers what each buyer profile can purchase, what you pay in stamp duty, how couples are treated, the HDB rules for PRs, and how financing works. Figures are correct as of September 2026.
Who counts as a “foreigner” under Singapore property law?
Two different laws apply, and they do not define “foreigner” the same way.
- Residential Property Act (administered by SLA): a “foreign person” is anyone who is not a Singapore citizen, Singapore company, Singapore limited liability partnership or Singapore society. PRs count as foreign persons under this law, which is why they also need approval to buy landed homes.
- Stamp Duties Act (administered by IRAS): buyers are split into Singapore citizens, PRs and foreigners, and each group pays a different ABSD rate.
- HDB rules: eligibility depends on citizenship and PR status of everyone in the household.
| Buyer profile | Landed homes (SLA) | ABSD on 1st / 2nd / 3rd home | HDB flats |
| Singapore citizen | No approval needed | 0% / 20% / 30% | New and resale |
| Singapore PR | Approval needed | 5% / 30% / 35% | Resale only, after 3 years as PR (unless buying with an SC) |
| Foreigner | Approval needed, rarely granted | 60% on every purchase | Not allowed to own |
What property can foreigners buy in Singapore?
Based on SLA’s foreign ownership rules:
| Property type | Can a foreigner buy it? | SLA approval needed? |
| Condominium unit | Yes | No |
| Apartment or flat in a private development | Yes | No |
| Strata landed house inside an approved condominium development | Yes | No |
| Executive condominium (EC) | Only after it is fully privatised (10 years after completion) | No |
| HDB flat | No | Not applicable |
| Terrace, semi-detached or detached house | Only with approval | Yes |
| Strata landed house outside an approved condo (e.g. some townhouses and cluster houses) | Only with approval | Yes |
| Vacant residential land | Only with approval | Yes |
| Landed house in Sentosa Cove | Possible with approval | Yes |
| Commercial or industrial property | Yes | No (ABSD does not apply to non-residential property) |
Condos and apartments
This is how most foreigners buy in Singapore. Freehold and leasehold units are both open to you, whether new launch or resale. A strata landed house within an approved condo development (for example a cluster house that shares the condo’s facilities) is treated like a condo unit, so no approval is needed.
Executive condominiums
ECs are a public-private hybrid. New ECs are for Singapore citizen households. After the 5-year minimum occupation period, resale ECs can go to citizens and PRs. Foreigners can only buy an EC once it is fully privatised, 10 years after completion.
Landed houses
Terrace houses, semi-Ds, bungalows and vacant land are “restricted residential property”. To buy one, a foreign person (including a PR) applies to SLA’s Land Dealings Approval Unit. SLA assesses each case individually. The published factors include:
- being a Singapore PR for at least five years
- making an exceptional economic contribution to Singapore, which SLA assesses using factors such as employment income assessable for tax in Singapore
SLA says assessment takes about 30 working days once it has complete documents. In practice, non-PR foreigners have very little chance of approval outside Sentosa Cove, where landed homes are set aside for sale to foreigners (approval is still required).
HDB flats
Foreigners cannot own an HDB flat. A foreigner married to a Singapore citizen can live in one, though: the citizen buys the flat under the Non-Citizen Spouse Scheme and the foreign spouse is listed as an occupier. See the HDB section below for what changes once you become a PR.
Stamp duties: what a foreign buyer actually pays
Every buyer pays Buyer’s Stamp Duty (BSD). ABSD comes on top, depending on your profile. Both are calculated on the purchase price or market value, whichever is higher.
Buyer’s Stamp Duty (residential)
| Portion of price or value | BSD rate |
| First S$180,000 | 1% |
| Next S$180,000 | 2% |
| Next S$640,000 | 3% |
| Next S$500,000 | 4% |
| Next S$1,500,000 | 5% |
| Remaining amount | 6% |
Additional Buyer’s Stamp Duty (from 27 April 2023)
| Buyer | 1st residential property | 2nd | 3rd and after |
| Singapore citizen | 0% | 20% | 30% |
| Singapore PR | 5% | 30% | 35% |
| Foreigner | 60% | 60% | 60% |
| Entity (company) | 65% | 65% | 65% |
| Trustee | 65% | 65% | 65% |
| Housing developer | 40% (35% remittable) | 40% | 40% |
ABSD must be paid within 14 days of signing the contract (or exercising the option to purchase) if signed in Singapore, or within 30 days if signed overseas. Banks do not lend for stamp duty, so plan for it in cash. Foreigners have no CPF account to draw on.
The FTA exception
Under Singapore’s free trade agreements, nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, receive the same stamp duty treatment as Singapore citizens. That means 0% ABSD on a first home (and the citizen rates after that). Your lawyer applies for the remission through IRAS.
Worked example: a S$1.5 million condo
| Foreigner | Singapore PR (1st home) | Singapore citizen (1st home) | |
| BSD | S$44,600 | S$44,600 | S$44,600 |
| ABSD | S$900,000 | S$75,000 | S$0 |
| Total stamp duty | S$944,600 | S$119,600 | S$44,600 |
BSD here is 1% of S$180,000 + 2% of S$180,000 + 3% of S$640,000 + 4% of S$500,000. The foreigner pays S$825,000 more than a PR for the same unit, and all of it is due in cash within 14 days.
Seller’s Stamp Duty
Sell too soon and you also pay Seller’s Stamp Duty (SSD). This applies to every seller regardless of nationality.
| Property bought | Sold within year 1 | Year 2 | Year 3 | Year 4 | After that |
| On or after 4 July 2025 | 16% | 12% | 8% | 4% | 0% |
| 11 March 2017 to 3 July 2025 | 12% | 8% | 4% | 0% | 0% |
Buying with a Singaporean or PR spouse
ABSD for a joint purchase is charged at the rate of the buyer with the highest profile. IRAS then grants remission to some married couples. The key condition: at least one spouse must be a Singapore citizen, the property must be bought in the couple’s names only, and for the first-home remission neither spouse can own any residential property at the time.
| Married couple | First joint home (neither owns property) | Second property |
| SC + SC | 0% | 20%, refundable if the first property is sold within 6 months |
| SC + PR | 0% (the 5% is remitted) | 20% or 30% depending on who owns the first property, refundable if it is sold within 6 months |
| SC + foreigner | 0% (the 60% is remitted) | 60%, refundable if the first property is sold within 6 months |
| PR + PR | 5% | 30% |
| PR + foreigner | 60% (no remission since 12 January 2013) | 60% |
Source: IRAS, ABSD Rates and Remission for Married Couples (updated 27 April 2023).
Two things stand out. A PR married to a foreigner pays the full 60% on a joint purchase. And in an SC + PR couple where only the PR spouse already owns a home, the second-property rate is 30%, not 20%. If you are a PR married to a Singaporean, it may be worth looking at citizenship before buying again. Our Singapore citizenship application service can check whether you are eligible. For couples where one spouse is still a foreigner, see our guide to Singapore PR through marriage.
Can foreigners buy HDB? What PRs can and cannot buy
Foreigners cannot own HDB flats. PRs can, with conditions.
| Rule | What it means for PRs |
| Household | A PR-only household can buy a resale flat if all listed PR buyers have held PR for at least 3 years. A citizen buying with a PR spouse can also apply for new flats. |
| New BTO flats | Not available to PR-only households. |
| Private property | Owners of private residential property must sell it and wait 15 months before buying a resale flat (seniors aged 55 and above buying a 4-room or smaller resale flat are exempt). PR buyers must also dispose of any private property they own within 6 months of buying the flat. |
| CPF housing grants | An SC + PR couple can get the CPF Housing Grant for resale flats, S$10,000 less than an SC + SC couple. The balance is restored when the PR spouse becomes a citizen or the couple has a Singapore citizen child. A PR + PR household gets no CPF housing grants. |
| HDB housing loan | Needs at least one Singapore citizen in the household. PR-only households use a bank loan. |
| ABSD | PRs pay 5% ABSD on an HDB flat if it is their first residential property. |
| Minimum occupation period | 5 years before you can sell the flat or rent out the whole unit. |
| Quotas | Blocks are subject to the Ethnic Integration Policy and, for non-Malaysian PRs, the SPR quota. Some flats you like may not be open to you. |
Grant amounts change often. Before committing, apply for an HDB Flat Eligibility (HFE) letter on the HDB Flat Portal, which confirms your eligibility, loan and grant amounts upfront. If you are working out whether HDB living makes sense, our breakdown of the cost of living as a Singapore PR and our guide to CPF for permanent residents are useful next reads.
Can a foreigner get a home loan in Singapore?
Yes. Banks lend to foreigners under the same MAS rules that apply to everyone, although each bank sets its own conditions on income documents and pass validity.
| Rule | Detail |
| Loan-to-value (LTV), first housing loan | Up to 75% (lower if the loan tenure is over 30 years or runs past age 65) |
| LTV, second housing loan | Up to 45% |
| LTV, third housing loan | Up to 35% |
| Minimum cash downpayment | 5% of the price on a first loan; 25% on a second or third loan |
| Total Debt Servicing Ratio (TDSR) | All monthly debt repayments capped at 55% of gross monthly income |
| Mortgage Servicing Ratio (MSR) | 30% cap, applies to HDB flats and new ECs only |
| Using CPF | Citizens and PRs can use CPF Ordinary Account savings. Foreigners pay the full downpayment in cash. |
In practice a foreign buyer on a 75% loan needs the 25% downpayment plus BSD plus 60% ABSD, all in cash. On the S$1.5 million example that is S$375,000 + S$944,600, or roughly S$1.32 million before legal fees.
Property tax: owner-occupier or not
Property tax depends on how the home is used, not on your nationality. If you own the home and live in it, you get the lower owner-occupier rates (one property only). If you rent it out or leave it empty, the non-owner-occupier rates apply.
| Annual Value (AV) band | Owner-occupier rate | Non-owner-occupier rate |
| First S$12,000 | 0% | 12% (first S$30,000) |
| Next S$28,000 | 4% | |
| Next S$10,000 | 6% | 20% (S$30,001 to S$45,000) |
| Next S$25,000 | 10% | 28% (S$45,001 to S$60,000) |
| Next S$10,000 | 14% | 36% (above S$60,000) |
| Next S$15,000 | 20% | |
| Next S$40,000 | 26% | |
| Above S$140,000 | 32% |
Example: a condo with an AV of S$36,000.
- Owner-occupied: 0% on S$12,000 + 4% on S$24,000 = S$960 a year
- Rented out: 12% on S$30,000 + 20% on S$6,000 = S$4,800 a year
For 2026 the government is also giving owner-occupiers of private homes a one-off rebate of 10%, capped at S$500.
Should you get PR before buying?
If you expect to stay in Singapore for years, the numbers usually favour applying for PR first.
| Buying as a foreigner | Buying as a PR | |
| ABSD on first home | 60% | 5% |
| ABSD on S$1.5M condo | S$900,000 | S$75,000 |
| HDB resale flat | Not allowed | Allowed after 3 years as PR |
| Use CPF for the purchase | No | Yes |
| Landed property | Approval rarely granted | Can apply after 5 years as PR |
| ABSD if you buy a second home | 60% | 30% |
A few points to keep in mind:
- ABSD is fixed at the date you buy. IRAS does not refund ABSD because you become a PR after the purchase. If your PR application is already submitted, waiting for the outcome can save a lot of money.
- PR takes time. ICA’s processing usually runs 6 to 12 months. Our guide on how long a PR application takes explains the timeline.
- Don’t buy property to help your PR case. Property ownership is not a criterion ICA publishes, and ICA does not say it counts in your favour. Focus on the factors that do matter, covered in our PR eligibility guide.
- High-net-worth investors have another route. The Global Investor Programme leads directly to PR. See our Singapore PR by investment guide.
For the wider picture beyond property, read our summary of Singapore PR benefits.
How First Immigration can help
We don’t sell property or give tax advice. What we do is help foreigners become PRs, which is the change that cuts ABSD from 60% to 5% and opens up HDB resale flats and CPF.
- PR eligibility check: we review your pass type, salary history, family profile and time in Singapore, and tell you honestly how strong your application looks.
- Timing advice: if you plan to buy, we help you work out a realistic PR timeline so you can decide whether to wait.
- Full application support: documents, ICA e-PR form, cover letter and follow-up with ICA.
- Citizenship for PRs married to Singaporeans: we check whether citizenship makes more sense before your next purchase.
First Immigration has helped applicants since 2008. Book a free assessment through our contact page.
Frequently asked questions
Can foreigners buy a condo in Singapore?
Yes. Foreigners can buy condominium units and private apartments without approval from SLA. They pay Buyer’s Stamp Duty plus 60% ABSD, unless they are nationals of the USA or nationals or PRs of Iceland, Liechtenstein, Norway or Switzerland.
How much ABSD does a foreigner pay in Singapore?
60% of the purchase price or market value, whichever is higher, on every residential property, first or not. It is paid in cash within 14 days of signing (30 days if signed overseas).
Which nationalities do not pay ABSD in Singapore?
Nationals and PRs of Iceland, Liechtenstein, Norway and Switzerland, and nationals of the United States, get the same stamp duty treatment as Singapore citizens under free trade agreements. That means 0% ABSD on a first home.
Can a Singapore PR buy an HDB flat?
Yes, a resale flat, if all PR buyers in the household have held PR for at least 3 years. PR-only households cannot buy new BTO flats, cannot get an HDB loan and get no CPF housing grants. A citizen buying with a PR spouse has more options.
Can a foreigner married to a Singaporean buy an HDB flat?
The foreign spouse cannot own it, but the Singapore citizen can buy a flat under the Non-Citizen Spouse Scheme and list the foreign spouse as an occupier. For private property, the couple gets full ABSD remission on their first joint home.
Can a PR buy landed property in Singapore?
Only with approval from SLA’s Land Dealings Approval Unit. SLA looks at factors such as whether you have been a PR for at least five years and your economic contribution to Singapore.
Can I get my ABSD refunded after I become a PR?
No. ABSD is based on your status on the date of purchase. Becoming a PR later does not give you a refund of the difference.
Can foreigners get a home loan in Singapore?
Yes. Banks can lend up to 75% of the price on a first housing loan, subject to the 55% TDSR limit. Foreigners must pay the downpayment and all stamp duties in cash because they cannot use CPF.
Can foreigners buy an executive condominium?
Only once the EC is fully privatised, which happens 10 years after completion. Before that, ECs are limited to citizens and, on the resale market, PRs.
Does owning property help a Singapore PR application?
ICA does not list property ownership as a criterion. Your job, salary, qualifications, family ties and length of stay matter far more.
Official sources to check before you buy: IRAS (ABSD, BSD, SSD and property tax pages), Singapore Land Authority (Foreign Ownership of Property), HDB (resale flat eligibility and CPF housing grants), MAS (property loan rules).
Disclaimer: This article reflects rules published by IRAS, SLA and HDB as of September 2026. Stamp duty rates, grants and loan limits can change at short notice. It is general information, not legal, tax or financial advice. Confirm the figures for your case with IRAS, HDB and your conveyancing lawyer before committing to a purchase.
