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Evening Tony,

ABSD will only be applicable to you when you purchase a second residential property by yourself not first. first buyer's stamp duty is definitely applicable.

As for joint names and your spouse as a foreigner, you have to fork out 10% ABSD but you can apply for remission for it via IRAS or unless your wife belongs to countries under some treat agreement with SG if not ABSD will be applicable under two names.

Hope it helps!

Warmest Regards,
YT TAN
District Manager
R043025D
(M): 9111 5171 
(E): yt.lovelyhomes@gmail.com
(W1): www.yttan.com
(W2): yttan.stproperty.com.sg/
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