By MoneyBees
Work out the BSD and any ABSD on the share transferred when you decouple a private home, SSD, legal fees and the CPF refund with accrued interest, against the ABSD saved on the next home.
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.
Junxiong-WFG Organisation is an authorised representative of AIA Financial Advisers Private Limited (Reg. No. 201715016G).