Seller’s Stamp Duty (SSD) is the stamp duty payable when residential property acquired on or after 20 February 2010 is disposed of within the holding period that applied at the date of purchase.
Key takeaways
- For residential property acquired on or after 4 July 2025, SSD is 16% if sold within the first year, 12% in the second, 8% in the third and 4% in the fourth.
- No SSD is payable once the property has been held for more than four years under that schedule.
- For residential property acquired between 11 March 2017 and 3 July 2025 the holding period is three years, with rates of 12%, 8% and 4%.
- SSD is charged on the higher of the selling price or the market value at the date of sale, rounded down to the nearest dollar.
- Industrial property acquired on or after 12 January 2013 has its own schedule of 15%, 10% and 5% across three years.
See how this applies to your own figures.
Singapore Stamp Duty Calculator →SSD rates for residential property
- Acquired on or after 4 July 2025 — 16% within 1 year; 12% over 1 and up to 2 years; 8% over 2 and up to 3 years; 4% over 3 and up to 4 years; nil after 4 years
- Acquired between 11 March 2017 and 3 July 2025 — 12% within 1 year; 8% over 1 and up to 2 years; 4% over 2 and up to 3 years; nil after 3 years
- Acquired between 14 January 2011 and 10 March 2017 — 16%, 12%, 8% and 4% across a 4-year holding period
How the holding period is counted
The holding period runs from the date of purchase, which is normally the date the Option to Purchase was accepted, the date of the Sale and Purchase Agreement, or the date of the Agreement for Lease for a new HDB flat. The date of sale is normally the date the buyer’s acceptance of the option is given or the Sale and Purchase Agreement is signed. Where parts of a property were acquired at different times, each part carries its own holding period. Property acquired by inheritance takes the deceased’s acquisition date, and a transfer following divorce under the matrimonial remission rules takes the later of the marriage date and the transferor’s acquisition date.
Payment and exemptions
SSD is payable within 14 days of the executed sale contract, and there is no deferment. Exemptions apply without application in a number of cases, including licensed housing developers selling homes they developed, public authorities such as HDB and JTC acting in their statutory functions, land acquired by the Government, disposals forced by bankruptcy or involuntary winding up, foreigners required to sell under the Residential Property Act, and certain HDB disposals such as flats returned to HDB or sold to satisfy HDB’s rules on inherited flats.
SSD rates for homes bought on or after 4 July 2025
| Item | Figure |
|---|---|
| Sold up to 1 year after purchase | 16% |
| More than 1 year and up to 2 years | 12% |
| More than 2 years and up to 3 years | 8% |
| More than 3 years and up to 4 years | 4% |
| More than 4 years | no SSD payable |
Figures as at 2026. Source: IRAS.
Worked example
A home purchased on 7 July 2025 and sold for SGD 1,800,000 within the first year attracts SSD at 16%, or SGD 288,000. On the same purchase date, no SSD applies to a sale on or after 7 July 2029.
Related terms
All Singapore glossary terms →Related calculator
Estimate SSD on a residential sale from the purchase date and holding period, using IRAS rates.
This page is provided for educational and informational purposes only. It does not constitute financial advice. All figures and worked examples are estimates for illustrative purposes, are subject to change, and do not reflect any individual’s circumstances. Always refer to IRAS and seek independent professional advice before making any financial decisions.