Seller's Stamp Duty (SSD) in Singapore: 2026 Guide
Sell a Singapore home too soon and SSD can take up to 16% of the sale price. After the July 2025 revision, the holding period is back to four years. Here's who pays, how much, and how it's calculated.
Last reviewed: July 2026 · Revised rates effective 4 July 2025
→ Calculate your SSD and full P&L Free tool — stamp duties, holding period, rental yield and net profit in one place.What is SSD?
Seller's Stamp Duty is a tax you pay when you sell a residential property within a set holding period after buying it. It's designed to discourage short-term flipping and cool speculative sub-sales. The longer you hold, the lower the rate — and once you pass the holding period, SSD drops to zero.
Like the buyer-side stamp duties, SSD is charged on the higher of the sale price or the market value. It's paid to IRAS within 14 days of the sale contract.
SSD rates after the July 2025 revision
On 3 July 2025, the government raised SSD rates by four percentage points at every tier and extended the holding period from three years back to four. These rates apply to residential property purchased on or after 4 July 2025.
| Holding period (how long you owned it before selling) | SSD rate |
|---|---|
| Up to 1 year | 16% |
| More than 1 year, up to 2 years | 12% |
| More than 2 years, up to 3 years | 8% |
| More than 3 years, up to 4 years | 4% |
| More than 4 years | 0% |
Bought before 4 July 2025? The older rates apply
If you bought (exercised your Option to Purchase) between 11 March 2017 and 3 July 2025, the previous schedule applies — a three-year holding period, capped at 12%:
| Holding period | SSD rate |
|---|---|
| Up to 1 year | 12% |
| More than 1 year, up to 2 years | 8% |
| More than 2 years, up to 3 years | 4% |
| More than 3 years | 0% |
Which schedule applies depends on when you bought, not when you sell. The holding period is counted from the date you accepted or exercised the Option to Purchase (or signed the Sale & Purchase Agreement).
How SSD is calculated
SSD is the applicable rate multiplied by the higher of sale price or market value. Using the current (post-July-2025) schedule, for a property bought after 4 July 2025:
SSD comes straight off your gross profit, so it can turn an apparent gain into a loss on a quick sale. That's exactly the kind of thing worth modelling before you commit to a timeline.
→ See how SSD affects your net profit Enter your buy and sell dates — the calculator applies the right SSD tier automatically.Who is exempt from SSD?
The main cases where SSD doesn't apply:
HDB flat owners are effectively unaffected — the 5-year Minimum Occupation Period already prevents resale within the SSD window. SSD is a private-property concern in practice. Certain other situations may also be exempt or remitted, such as transfers due to bankruptcy, and specific inheritance cases. Because exemption conditions are detailed, confirm your situation with IRAS.
SSD applies to residential (and separately, industrial) property. There is no SSD on commercial property — but confirm your property's classification, since it changes the answer.
When and how SSD is paid
SSD is payable within 14 days of signing the contract for sale. Pay on time to avoid penalties. The holding period is measured from the acquisition date (OTP acceptance / SPA), so the exact dates on both ends of your ownership determine which tier — and which schedule — applies.
Frequently asked questions
What is the SSD rate in Singapore in 2026?
For residential property bought on or after 4 July 2025: 16% if sold within the first year, 12% in the second, 8% in the third, 4% in the fourth, and 0% after four years. Property bought before that date follows the older schedule (12% max, three-year holding period).
How long do I have to hold a property to avoid SSD?
More than four years, if you bought on or after 4 July 2025. For property bought between 11 March 2017 and 3 July 2025, the holding period is more than three years.
Is SSD calculated on the sale price or the valuation?
On whichever is higher — the sale price or the market value.
Do HDB flat owners pay SSD?
In practice, no. The 5-year Minimum Occupation Period for HDB flats already prevents resale within the SSD holding period, so HDB owners are effectively unaffected by SSD.
When did SSD rates change?
On 3 July 2025, effective for all residential property purchased on or after 4 July 2025. Rates rose by four percentage points per tier and the holding period was extended from three to four years.
When must SSD be paid?
Within 14 days of signing the contract for the sale. It is charged on the higher of the sale price or market value.