Can a single PR buy an HDB flat?

No. Singles who are PRs cannot buy HDB flats alone, based on the HDB resale eligibility rule.

How long must PRs hold status before buying a resale flat?

In a PR household of two PRs with no citizen, both must have held PR status for at least 3 years before buying a resale HDB flat.

What ABSD does a PR pay on a first property?

A PR pays 5% ABSD on a first property, based on IRAS rates effective 27 April 2023.

What is the ABSD if a PR buys a second property?

A PR pays 30% ABSD on a second property and 35% on a third or subsequent property, per IRAS rates.

Can a PR buy a resale HDB flat?

Q: Are any PRs treated as citizens for ABSD?

Yes. PRs of Switzerland, Iceland, Liechtenstein and Norway are treated as Singapore Citizens for ABSD under free trade agreements.

Yes, but only under conditions. A PR household of two PRs (with no Singapore Citizen) may buy a resale HDB flat only after both persons have held PR status for at least 3 years. A single PR cannot buy an HDB flat alone. On a first property, a PR buyer pays 5% ABSD.

The full rules

PR eligibility to buy a resale HDB flat

Buyer setup	Can buy resale HDB?	Key condition
Two PRs (no citizen)	Yes	Both must have held PR status for at least 3 years
Single PR (alone)	No	Singles who are PRs cannot buy HDB flats alone

This rule has been in effect since 27 August 2013.

ABSD rates (from 27 April 2023)

Profile	1st property	2nd property	3rd+ property
Singapore Citizen	0%	20%	30%
Permanent Resident	5%	30%	35%
Foreigner	60% (any)	60%	60%
Entity	65% (any)	65%	65%

Free trade agreement note: Nationals of the USA, and nationals/PRs of Switzerland, Iceland, Liechtenstein and Norway are treated as Singapore Citizens for ABSD purposes.

Worked example

Worked example: two PRs buying their first resale flat

Suppose Wei and Priya are both Singapore PRs with no Singapore Citizen in the household. Both have held PR status for over 3 years, so they meet the resale HDB eligibility rule.

They buy a resale HDB flat as their first property. As PR buyers, ABSD applies at the first property rate of 5%.

On a purchase price of $550,000, the ABSD would be:

5% × $550,000 = $27,500

This is the ABSD only; Buyer's Stamp Duty is separate and not covered in the provided data.

What this means for you

Two PRs, both PR for 4 years

You are eligible to buy a resale HDB flat, since both of you have held PR status for at least 3 years. As a first property, expect 5% ABSD.

Single PR buying alone

You cannot buy an HDB flat alone as a single PR. The eligibility rule does not permit it.

PR couple, one PR for only 2 years

You are not yet eligible. Both persons must have held PR status for at least 3 years before you can buy a resale HDB flat.