10% of the purchase price of the site for land bought after and on 8th December 2011. 15% for land acquired after January 2013. The government will waive ABSD if they agree to build, complete and then sell all their units within a stipulated period. If the Housing Developer fails to comply with any of the conditions of the undertaking, then the ABSD amount shall be repaid in full with interest.
Full article: https://www.srx.com.sg/QC-ABSD