Seller's Stamp Duty
SSD Singapore Guide

What is Seller's Stamp Duty (SSD)?

Seller's Stamp Duty (SSD) is a tax payable by anyone who sells a residential property within a defined holding period after purchasing it. It was introduced as an anti-speculation measure to deter short-term flipping of Singapore residential property.

SSD Rates by Holding Period (Residential)

• Bought on/after 4 July 2025: sold within 1 year 16%, within 2 years 12%, within 3 years 8%, within 4 years 4%, after 4 years 0%
• Bought before 4 July 2025: sold within 1 year 12%, within 2 years 8%, within 3 years 4%, after 3 years 0%

SSD is calculated on the higher of the selling price or market value at the time of sale.

SSD Calculation Example

If you bought a condo for $1,800,000 and sell it 18 months later for $2,000,000, you fall in the "within 2 years" band. Your SSD is 8% × $2,000,000 = $160,000.

Who Has to Pay SSD?

SSD applies to all sellers of residential property — Citizens, PRs, foreigners, and entities — if the property is sold within the holding period (3 years for older purchases, 4 years for properties bought on/after 4 July 2025). The residency status of the seller does not affect the rate; only the holding period does.

Exemptions and Special Cases

SSD generally does not apply in scenarios such as transfer of property to a spouse, forced sale by the bank, en-bloc sales under the Land Titles (Strata) Act, or transfer between government bodies. HDB flats sold within the Minimum Occupation Period (MOP) are not subject to SSD because they are governed separately by HDB rules.

How is the Holding Period Calculated?

The holding period is calculated from the date of acquisition (typically the date of the Option to Purchase or S&P, whichever is earlier) to the date of disposal. Even one day inside a band counts — selling on day 366 still falls within the "within 2 years" band.

SSD for Industrial Property

Industrial property has its own SSD schedule with a 3-year holding period and rates of 15%, 10%, and 5%. Our calculator currently focuses on residential SSD, which is what the vast majority of buyers and sellers need. On the buying side, see our Buyer's Stamp Duty (BSD) guide and ABSD guide for the costs incurred at acquisition.

Calculate Your SSD Instantly

Use the embedded SSD calculator below — adjust the holding period to see how SSD drops to zero after four years (for purchases on/after 4 July 2025).