By MoneyBees
Work out what it costs to decouple a private property in Singapore: Buyer's Stamp Duty and any ABSD on the share transferred, Seller's Stamp Duty if the share was bought recently, legal fees and the CPF the transferring owner must refund. Then see the ABSD it could save on the next home.
0 for a gift. Duty is on this or the share's market value, whichever is higher.
From your lawyer's quote.
For the downpayment and fees.
Cost to decouple
$20,100
stamp duties and legal fees
CPF to refund
$289,224
incl. $39,224 accrued interest
ABSD avoided next home
$240,000
20% vs 0% on $1,200,000
The 50% share is worth $750,000. Duty is on $750,000, the higher of the price paid and that value, so a gift is still dutiable. BSD is $17,100.
The receiving owner pays no ABSD. No SSD is due on the transferring owner's share.
CPF requires the transferring owner to refund the $250,000 of CPF used plus accrued interest, about $39,224, to their own CPF account. It is their own savings going back, not a fee. Their CPF statement gives the exact figure.
Once they own no home, buying the next one counts as their first: 0% ABSD instead of 20%, a saving of $240,000, against $20,100 to decouple.
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| Homes they hold, this one included | Citizen | PR | Foreigner |
|---|---|---|---|
| 1 (only this home) | 0% | 5%* | 60% |
| 2 | 20%* | 30%* | 60% |
| 3 or more | 30% | 35% | 60% |
* After IRAS's remission for buying more of a home you already part-own. Without it the rates are 30%, 30% and 35%. Conditions: every other buyer on the same document has a lower ABSD rate, the home is not partnership property and, from 9 May 2022, not held on trust.
A citizen couple own a S$1.5 million condo 50:50, bought in 2018, and it is their only home. The wife gifts her half to her husband. BSD is on S$750,000: S$17,100. He owns only this home, so no ABSD. Held over 3 years, so no SSD. With S$3,000 of legal fees, decoupling costs S$20,100. If she then buys a S$1.2 million home as her first, she pays 0% ABSD instead of 20%, avoiding S$240,000.
Figures checked 3 Oct 2026.
One co-owner of a private home transfers their share to the other, usually between spouses. The person who gives up their share then owns no home, so their next purchase can count as a first property for ABSD.
The receiving owner pays Buyer's Stamp Duty on the share, at the residential rates of 1% to 6%, on the higher of the price paid or the share's market value. A half share of a S$1.5 million home attracts S$17,100 of BSD.
Yes. IRAS charges BSD and any ABSD on a transfer by way of gift, based on the market value of the share since no price is paid.
It depends on their profile and the homes they hold an interest in, this one included. A citizen whose only home is this one pays none. A citizen holding two pays 20% after IRAS's remission for buying more of a home they already part-own. A PR holding only this one pays 5%.
Yes, if the transferring owner acquired their share within the holding period: 4 years for homes bought from 4 Jul 2025, 3 years for 11 Mar 2017 to 3 Jul 2025. SSD is on the higher of the price or market value of the share.
Yes. CPF Board says that when you sell or transfer your share you must refund the CPF principal you used plus accrued interest to your CPF account. From 55, a pledged amount is refunded too.
Not by selling a part-share to your spouse: HDB does not allow a resale of part-share between a married couple. Ownership changes without a sale need a change in family structure, such as divorce, marriage or death.
Compare the cost to decouple with the ABSD it avoids. A citizen who decouples and then buys a S$1.2 million home as their first pays 0% ABSD instead of 20%, a S$240,000 difference, against about S$20,100 in duty and fees in our example.
These calculators provide general estimates for educational purposes only and are not personalised financial advice. Results may rely on rates and rules that change over time, so verify against official sources (IRAS, CPF Board, HDB, MAS) or consult a licensed financial adviser before making decisions.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).