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© WongPartnership LLP
DISCLAIMER: This update is intended for your general information only. It is not intended to be, nor should it be, regarded as or relied upon as legal advice. Court decisions referred to herein may be subject to further appeal at the time of publication, and subsequent developments in the law, including new legislation, amendments, court decisions or practice directions, may affect the accuracy or relevance of the matters discussed. We are under no duty to update this publication to reflect any such changes in the law. You should consult a qualified legal professional before taking any action or omitting to take action in relation to matters discussed herein.
WongPartnership LLP (UEN: T08LL0003B) is a limited liability law partnership registered in Singapore under the Limited Liability Partnerships Act 2005.

Revisions to the Additional Buyer’s Stamp Duty Regime for
Large-Scale En Bloc Redevelopments
On 28 July 2026, the Ministry of Finance (MOF) and the Ministry of National Development (MND) issued a press release (Press Release) announcing changes to the Additional Buyer’s Stamp Duty (ABSD) regime to support licensed housing developers (HDs) in undertaking large-scale en bloc redevelopments. The changes apply to specified large-scale en bloc sites purchased on or after 29 July 2026.
Licensed HDs purchasing residential land are subject to 40% ABSD, comprising a 5% non-remittable component and a 35% upfront remittable component. The upfront remittable component, with interest, will be clawed back if the applicable timelines for commencement of housing development, completion of housing development and sale of all housing units, each running from the date of acquisition of the site, are not met.
Current Position
On 6 March 2025, the Government implemented the ABSD(HD) Remission Timeline Extension Framework for
Complex Projects (Complex Projects Framework). Under the Complex Projects Framework, projects falling within one of the following 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 residential units; and (ii) where the redevelopment yield is at least 1.5 times that of the original development (intensification factor);1
(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.
Revised Position
New Category 1A and Category 1B en bloc sites
The Government has provided a further extension to the ABSD(HD) remission timelines for two new groups of
Category 1 en bloc sites which are purchased on or after 29 July 2026, namely:
(a)
Large Site (Category 1A): For sites which yield at least 700 but fewer than 1,400 residential units upon redevelopment, the completion and sale timelines will be extended to 6 years, from 5.5 years; and

1
The intensification factor is calculated as follows: the number of residential units upon redevelopment divided by the number of residential units of the existing development.
Additional Buyer’s Stamp Duty | Large-Scale En Bloc Redevelopments

© WongPartnership LLP
DISCLAIMER: This update is intended for your general information only. It is not intended to be, nor should it be, regarded as or relied upon as legal advice. Court decisions referred to herein may be subject to further appeal at the time of publication, and subsequent developments in the law, including new legislation, amendments, court decisions or practice directions, may affect the accuracy or relevance of the matters discussed. We are under no duty to update this publication to reflect any such changes in the law. You should consult a qualified legal professional before taking any action or omitting to take action in relation to matters discussed herein.
WongPartnership LLP (UEN: T08LL0003B) is a limited liability law partnership registered in Singapore under the Limited Liability Partnerships Act 2005.

(b)
Mega Site (Category 1B): For sites which yield at least 1,400 residential units upon redevelopment, the completion and sale timelines will be extended to 7 years, from 5.5 years.
HDs of Mega Site (Category 1B) projects will be required to sell a minimum of 50% of the residential units at the end of 6 years, failing which the 35% upfront remittable component of the ABSD with interest will be clawed back at the end of 6 years. HDs who have sold at least 50% of the residential units by the end of 6 years must still sell all units and complete the housing development by the end of 7 years, failing which they will similarly be subject to the full ABSD clawback on the 35% upfront remittable component with interest.
To qualify for the extended completion and sale timelines, the number of residential units upon redevelopment is required to be at least 1.5 times the number of residential units of the existing development.
For Large (Category 1A) and Mega (Category 1B) sites, the timeline for commencement of housing development within 2.5 years from the date of acquisition of the site (commencement timeline) will remain unchanged.
Multi-category Large (Category 1A) and Mega (Category 1B) en bloc sites
Large or Mega en bloc sites falling within more than one category of the Complex Projects Framework will be provided an additional extension of 6 months to the ABSD(HD) remission timelines, and granted a commencement timeline of 3 years, and completion and sale timelines of 6.5 years for Large Sites and 7.5 years for Mega Sites. Regardless of these extensions, HDs of Mega Sites must still sell at least 50% of the residential units by the end of 6 years.
Regular en bloc sites
The ABSD(HD) remission timelines for regular en bloc sites of 5 to 699 units remain unchanged. However, projects on regular en bloc sites 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. The current and revised ABSD(HD) remission timelines for en bloc projects, by the number of residential units and the intensification factor after redevelopment, are set out below.
 Status
Type of site
No. of residential units after redevelopment
Minimum intensification factor commencement timeline2
completion and sale timelines3

Intermediate sales condition
Current
Regular En Bloc Site 5 to 699 units
Not applicable 2 years 5 years
None

2
For (a) Multi-category Large (Category 1A) and Mega (Category 1B) en bloc sites and (b) Regular en bloc sites, applicable extended
ABSD(HD) commencement timelines specified above apply, bringing the total commencement timelines for (a) Multi-category Large
(Category 1A) and Mega (Category 1B) en bloc sites to 3 years and (b) Regular en bloc sites to 2.5 years, where any such Regular en bloc site falls within any one of Category 2, 3, or 4 of the Complex Projects Framework and 3 years where any such Regular en bloc site falls within more than one Category of the Complex Projects Framework.
3
For (a) Multi-category Large (Category 1A) and Mega (Category 1B) en bloc sites and (b) Regular en bloc sites, applicable extended
ABSD(HD) completion and sale timelines specified above apply, bringing the total completion and sale timelines for (a) Multi-category
Large (Category 1A) and Mega (Category 1B) en bloc sites to 6.5 years and 7.5 years respectively and (b) Regular en bloc sites to 5.5
years, where any such Regular en bloc site falls within any one of Category 2, 3, or 4 of the Complex Projects Framework and 6 years where any such Regular en bloc site falls within more than one Category of the Complex Projects Framework.

© WongPartnership LLP
DISCLAIMER: This update is intended for your general information only. It is not intended to be, nor should it be, regarded as or relied upon as legal advice. Court decisions referred to herein may be subject to further appeal at the time of publication, and subsequent developments in the law, including new legislation, amendments, court decisions or practice directions, may affect the accuracy or relevance of the matters discussed. We are under no duty to update this publication to reflect any such changes in the law. You should consult a qualified legal professional before taking any action or omitting to take action in relation to matters discussed herein.
WongPartnership LLP (UEN: T08LL0003B) is a limited liability law partnership registered in Singapore under the Limited Liability Partnerships Act 2005.

Status
Type of site
No. of residential units after redevelopment
Minimum intensification factor commencement timeline2
completion and sale timelines3

Intermediate sales condition
Current
Category 1, Large
En Bloc Site
(Only applicable to large en bloc sites purchased between 6 March 2025 and 28
July 2026.
Categories 1A and 1B will apply to en bloc sites purchased from 29 July 2026
onwards.)
At least 700 units 1.5x 2.5 years 5.5 years
None
Revised
(wef 29 July 2026)
Regular En Bloc Site
(no change)
5 to 699 units
Not applicable 2 years 5 years
None
Revised
(wef 29 July 2026)
Category 1A, Large
En Bloc Site
(revised)
700 to 1,399
units 1.5x 2.5 years 6 years
None
Revised
(wef 29 July 2026)
Category 1B, Mega
En Bloc Site
(revised)
At least 1,400
units 1.5x 2.5 years 7 years
At least 50% of units at the end of 6 years
Source: Ministry of Finance and Ministry of National Development, Revisions to Additional Buyer’s Stamp Duty Regime to Support
Housing Developers Undertaking Large-scale En Bloc Redevelopments
If you would like information and/or assistance on the above or any other area of law, you may wish to contact the Partner at WongPartnership whom you normally work with or any of the following Partners:
Monica YIP
Head – Corporate Real Estate
Cornelia FONG
Partner – Corporate Real Estate
Annabel KANG
Partner – Corporate Real Estate

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