Decoupling Calculator
The four numbers that decide a decoupling
The ABSD saving is arithmetic. Whether decoupling actually works is decided on the financing side — the CPF refund, the cash you really free up, and whether one income can carry the whole loan.
The property
50 for a 50/50 hold; 1 for the 99-1 structure.
For Seller's Stamp Duty. Leave blank if bought more than 4 years ago.
CPF — departing spouse
Total CPF withdrawn (downpayment + mortgage payments). Find it in your CPF statement under 'Properties'.
Auto-calculated at 2.5% p.a. compounded from purchase date once you enter both CPF amount and purchase date. Edit to override.
Second purchase
Determines the ABSD they avoid by clearing their name before the second purchase.
Financing — remaining spouse
Used to check whether one income can carry the full outstanding loan within the 55% TDSR limit.
Enter the property's market value to run the four numbers.
How decoupling works
Decoupling means one co-owner transfers their share to the other. The departing spouse exits the title — so when they buy a second property, they buy as a first-time owner and pay zero ABSD (for Singapore Citizens). That saving is the entire point of the exercise.
The cost side has three parts. First, the remaining spouse pays Buyer's Stamp Duty (BSD) on the transferred share value. Second, if the property was bought within three years, the departing spouse owes Seller's Stamp Duty (SSD) on the same value. Third, both sides pay legal fees.
The CPF side is often underestimated. The departing spouse must refund to CPF every dollar they used — downpayment and mortgage payments — plus accrued interest at 2.5% per annum compounded. On a property held for ten years with $200,000 CPF used, the accrued interest alone can exceed $50,000.
Finally, the remaining spouse must qualify for the full outstanding loan on their income alone. Banks apply the 55% Total Debt Servicing Ratio (TDSR) — if the instalment exceeds 55% of gross monthly income, the transfer cannot proceed without first reducing the loan.
Frequently asked questions
What is the 99-1 structure?
In a 99-1 split, one spouse holds 99% and the other holds 1%. The 1% holder can then transfer their tiny share cheaply (BSD on 1% of market value is very small), decouple cleanly, and buy a second property without ABSD. IRAS has scrutinised and in some cases challenged arrangements where the 1% was acquired with the sole purpose of avoiding ABSD — so take proper legal advice before proceeding.
Does the departing spouse pay ABSD when buying back in later?
If they buy a second property after decoupling, they buy as a first-time owner — so a Singapore Citizen pays 0% ABSD. But if they ever want to buy back into the original property they left, they would be a second-time buyer at that point and incur ABSD on that re-entry.
Can we use CPF to pay BSD on the transfer?
Yes. The remaining spouse can use their CPF Ordinary Account to pay BSD on the transferred share, subject to CPF withdrawal limits and valuation limits.
What if one income cannot pass TDSR?
Options include: paying down part of the outstanding loan before the transfer to reduce the instalment, extending the loan tenure, or waiting until the remaining spouse's income increases. A bank pre-approval before initiating the legal transfer is strongly advisable.
Disclaimer
The tools on this page provide estimates for general reference only and do not constitute financial, legal, tax, or investment advice. Calculations are based on prevailing MAS, IRAS, HDB, and CPF rules and rates at the time of publication, which may change without notice. Actual figures — including loan eligibility, interest rates, stamp duties, and CPF usage — depend on your specific circumstances and the final assessment of banks, IRAS, and other relevant authorities. Nest & Found makes no warranty as to the accuracy or completeness of any output and accepts no liability for decisions made in reliance on these tools. Please verify all figures with the relevant institutions or a qualified professional before committing to any transaction.