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My wife and I are SC and we jointly own an apartment. We intend to jointly purchase a terrace house that is under construction. Do we need to pay Additional Buyer's Stamp Duty (ABSD)?



The ABSD of 17% is payable as the terrace house will be your second property. However, if you dispose of your apartment within 6 months from the date of TOP/CSC (whichever is earlier) of the terrace house, you may be eligible for the refund of ABSD.

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