# Revisions To Additional Buyer’s Stamp Duty Regime to Support Housing Developers Undertaking Large-Scale En Bloc Redevelopments - **Source:** Ministry of National Development - **Published:** 2026-07-28T02:00:00.000Z - **Author:** Ministry of National Development - **Original:** https://www.mnd.gov.sg/newsroom/press-releases/view/revisions-to-additional-buyers-stamp-duty-regime-to-support-housing-developers-undertaking-large-scale-en-bloc-redevelopments - **Topics:** Government & Policy, Transactions & Deals, Investment & Capital Markets ## Featured rationale Longer timelines may increase developer confidence in acquiring large en bloc sites, potentially enabling estate rejuvenation and additional housing supply while reducing execution pressure. ## AI summary For en bloc sites bought from 29 July 2026, ABSD completion and sale timelines will extend to six years for 700–1,399 units and seven years for ≥1,400 units. ## Original article The Government announced today changes to the Additional Buyer’s Stamp Duty (ABSD) regime to support licensed housing developers (HDs) in undertaking large-scale en bloc redevelopments. Currently, licensed HDs purchasing residential land are subject to 40% ABSD, comprising a (i) 5% non-remittable component and (ii) 35% upfront remittable component. The upfront remittable component with interest will be clawed back, if the following timelines are not met: a. Commencement of housing development within 2 years from the date of acquisition of the site (“commencement timeline”); b. Completion of the housing development within 5 years from the date of acquisition of the site (“completion timeline”); and c. Sale of all housing units within 5 years from the date of acquisition of the site (“sale timeline”). These conditions ensure the timely injection of housing supply and encourage housing developers to bid for land prudently. On 6 Mar 2025, the Government implemented the ABSD(HD) Remission Timeline Extension Framework for Complex Projects to encourage HDs to undertake complex large-scale urban transformation developments, optimise land use through intensification or integration, rejuvenate older estates, or adopt new construction technologies to achieve higher productivity targets. Projects that fall within one of the following four categories are eligible for a 6-month extension to the ABSD(HD) remission timelines, or a 12-month extension if they fall within more than one category: a. Category 1: En bloc projects i) that can yield at least 700 units upon redevelopment, and ii) where the redevelopment yield is at least 1.5 times that of the original development; b. Category 2: Projects with complex technical or infrastructural requirements; c. Category 3: Projects approved under the Strategic Development Incentive (SDI) scheme; and d. Category 4: Projects that aim to achieve higher productivity targets, through the adoption of nascent construction technologies, methodologies or progressive practices. Enhancements to ABSD(HD) Remission Timeline Extension Framework for Complex Projects To further support HDs in undertaking large-scale redevelopment projects, thereby facilitating the rejuvenation of these sites and availing additional housing supply to meet resilient housing demand, the Government will provide a further extension to the ABSD(HD) remission timelines for two groups of en bloc sites under Category 1 where the site is purchased on or after 29 Jul 2026: a. Large Site (Category 1A) – where the site yields at least 700 residential units but less than 1,400 residential units upon redevelopment. The completion and sale timelines will be extended to 6 years, from 5.5 years currently; b. Mega Site (Category 1B) – where the site yields at least 1,400 residential units upon redevelopment. The completion and sale timelines will be extended to 7 years, from 5.5 years currently. To ensure the timely release of housing supply for sale by developers, an intermediate sales condition will be applied. HDs of these projects will be required to sell a minimum of 50% of the residential units at the end of 6 years. Should they fail to do so, these HDs will incur the full clawback on the 35% upfront remittable component of the ABSD with interest at the end of 6 years.1 The commencement timeline for Large (Category 1A) and Mega (Category 1B) sites will remain unchanged at 2.5 years. To qualify for the extended completion and sale timelines, the number of residential units upon redevelopment is also required to be at least 1.5 times the number of residential units of the existing development. Large or Mega Sites that qualify for more than one category of the ABSD(HD) Remission Timeline Extension Framework for Complex Projects (see Paragraph 4) will be provided an additional extension of 6 months to the ABSD(HD) remission timelines. This means that such Large and Mega Sites will be granted: a. Commencement timeline of 3 years; and b. Completion and sale timelines of 6.5 years for Large Sites and 7.5 years for Mega Sites2. The current and revised ABSD(HD) remission timelines for en bloc projects according to the number of residential units after redevelopment are set out in Table 1: Table 1: Current and Revised ABSD(HD) Remission Timelines for En Bloc Sites, by Number of Residential Units and Intensification Factor after Redevelopment Status Type of site No. of residential units after redevelopment Minimum intensification factor* ABSD(HD) commencement timeline# ABSD(HD) completion and sale timeline# ABSD(HD) Intermediate sales condition Current Regular En Block Site 5 – 699 units - 2 years 5 years None Category 1 - Large En Bloc Site3 ≥700 units 1.5x 2.5 years 5.5 years None Revised (with effect from 29 July 2026) Regular En Bloc Site (no change) 5 – 699 units - 2 years 5 years None Category 1A - Large En Bloc Site (revised) 700 – 1,399 units 1.5x 2.5years 6 years None Category 1B - Mega En Bloc Site (revised) ≥1,400 units 1.5x 2.5 years 7 years At least 50% of units at the end of 6 years Notes: * The intensification factor is defined as the number of residential units upon redevelopment divided by the number of residential units of the existing development. # For Large and Mega En Bloc Sites, a separate extension of 6-month is applicable to these respective timelines if the project falls within more than one category of the ABSD(HD) Remission Timeline Extension Framework for Complex Projects4, bringing the total timelines to 6.5 and 7.5 years respectively. More Information For more details, please refer to IRAS’s website. Issued By: Ministry of Finance and Ministry of National Development Date: 28 July 2026 [1] Developers who have sold at least 50% of residential units in the project by the end of 6 years will still be required to sell all units and complete the housing development by the end of 7 years or will similarly be subject to a full ABSD clawback on the 35% upfront remittable component with interest. [2] Regardless of these extensions, HDs of Mega Sites must still sell at least 50% of the residential units by the end of 6 years [3] Only applicable for en bloc sites purchased between 6 Mar 2025 and 28 Jul 2026. Categories 1A and 1B will apply for en bloc sites purchased from 29 Jul 2026 onwards. [4] For Regular en bloc sites, projects that fall within Category 2, 3, or 4 of the Complex Projects framework are eligible for a 6-month extension to the ABSD(HD) remission timelines, or a 12-month extension if they fall within more than one of such categories. ## Chinese translation > Translation model: grok_cli ### 修订额外买方印花税制度以支持房屋发展商进行大规模集体出售重建 政府今日公布额外买方印花税（ABSD）制度的调整，以支持持牌房屋发展商（HD）进行大规模集体出售（en bloc）重建。 目前，持牌房屋发展商购买住宅用地须缴纳40%的额外买方印花税，包括（i）5%不可退还部分，以及（ii）35%须预先缴付、可退还部分。若未在下列时限内完成相关要求，预先缴付的可退还部分连同利息将被追回： a. 自取得地块之日起2年内展开房屋发展（“开工时限”）； b. 自取得地块之日起5年内完成房屋发展（“竣工时限”）；以及 c. 自取得地块之日起5年内售出所有住宅单位（“销售时限”）。 这些条件确保住房供应及时注入市场，并鼓励房屋发展商审慎竞投土地。 2025年3月6日，政府实施了针对复杂项目的额外买方印花税（房屋发展商）退税时限延长框架，以鼓励房屋发展商进行复杂的大型都市转型发展、通过强化或综合用途优化土地使用、更新较旧市镇，或采用新建筑技术以实现更高生产力目标。符合以下四类之一的项目，可获额外买方印花税（房屋发展商）退税时限延长6个月；若符合一类以上，则可延长12个月： a. 第1类：集体出售项目，i）重建后可提供至少700个单位，且ii）重建单位产量至少为原有发展的1.5倍； b. 第2类：具有复杂技术或基础设施要求的项目； c. 第3类：获战略性发展奖励（SDI）计划批准的项目；以及 d. 第4类：旨在通过采用新兴建筑技术、方法或先进做法实现更高生产力目标的项目。 加强针对复杂项目的额外买方印花税（房屋发展商）退税时限延长框架 为进一步支持房屋发展商进行大规模重建项目，从而促进这些地块的更新，并提供额外住房供应以满足稳健的住房需求，政府将为第1类下两组在2026年7月29日或之后购入的集体出售地块，进一步延长额外买方印花税（房屋发展商）退税时限： a. 大型地块（第1A类）——重建后可提供至少700个但少于1,400个住宅单位。竣工及销售时限将由目前的5.5年延长至6年； b. 特大地块（第1B类）——重建后可提供至少1,400个住宅单位。竣工及销售时限将由目前的5.5年延长至7年。为确保发展商及时释放住房供应供销售，将适用中期销售条件。这些项目的房屋发展商须在6年结束时售出至少50%的住宅单位。若未能做到，这些房屋发展商将在6年结束时被全额追回额外买方印花税中35%预先缴付的可退还部分及利息。1 大型（第1A类）及特大（第1B类）地块的开工时限维持不变，仍为2.5年。要符合延长竣工及销售时限的资格，重建后的住宅单位数量亦须至少为现有发展住宅单位数量的1.5倍。 符合针对复杂项目的额外买方印花税（房屋发展商）退税时限延长框架一类以上的大型或特大地块（见第4段），将再获额外买方印花税（房屋发展商）退税时限延长6个月。这意味着此类大型及特大地块将获准： a. 开工时限为3年；以及 b. 大型地块的竣工及销售时限为6.5年，特大地块为7.5年2。 按重建后住宅单位数量划分的集体出售项目现行及修订后的额外买方印花税（房屋发展商）退税时限载于表1： 表1：按重建后住宅单位数量及强化系数划分的集体出售地块现行及修订后额外买方印花税（房屋发展商）退税时限 状态 地块类型 重建后住宅单位数量 最低强化系数* 额外买方印花税（房屋发展商）开工时限# 额外买方印花税（房屋发展商）竣工及销售时限# 额外买方印花税（房屋发展商）中期销售条件 现行 一般集体出售地块 5 – 699个单位 - 2年 5年 无 第1类 - 大型集体出售地块3 ≥700个单位 1.5倍 2.5年 5.5年 无 修订后（自2026年7月29日起生效） 一般集体出售地块（无更改） 5 – 699个单位 - 2年 5年 无 第1A类 - 大型集体出售地块（修订） 700 – 1,399个单位 1.5倍 2.5年 6年 无 第1B类 - 特大集体出售地块（修订） ≥1,400个单位 1.5倍 2.5年 7年 6年结束时至少售出50%单位 附注： * 强化系数定义为重建后住宅单位数量除以现有发展的住宅单位数量。 # 对于大型及特大集体出售地块，若项目符合针对复杂项目的额外买方印花税（房屋发展商）退税时限延长框架一类以上4，相关时限可再分别延长6个月，使总时限分别达6.5年及7.5年。 更多资讯 详情请参阅新加坡税务局（IRAS）网站。 发布机构：财政部及国家发展部 日期：2026年7月28日 [1] 在6年结束前已售出项目中至少50%住宅单位的发展商，仍须在7年结束前售出所有单位并完成房屋发展，否则同样须就额外买方印花税中35%预先缴付的可退还部分连同利息被全额追回。 [2] 无论这些延长如何，特大地块的房屋发展商仍须在6年结束前售出至少50%的住宅单位。 [3] 仅适用于2025年3月6日至2026年7月28日期间购入的集体出售地块。第1A类及第1B类将适用于2026年7月29日起购入的集体出售地块。 [4] 对于一般集体出售地块，符合复杂项目框架第2、3或4类的项目，可获额外买方印花税（房屋发展商）退税时限延长6个月；若符合一类以上，则可延长12个月。