What are the current SSD rates for residential property in Singapore?

For residential properties purchased on or after 4 July 2025 (current regime): Year 1 — 16%; Year 2 — 12%; Year 3 — 8%; Year 4 — 4%; After 4 years — No SSD. For properties purchased between 11 March 2017 and 3 July 2025: Year 1 — 12%; Year 2 — 8%; Year 3 — 4%; After 3 years — No SSD. For properties purchased between 14 January 2011 and 10 March 2017: Year 1 — 16%; Year 2 — 12%; Year 3 — 8%; Year 4 — 4%; After 4 years — No SSD.

Does SSD apply to HDB flats in Singapore?

Yes, SSD applies to HDB flats sold within the SSD holding period. However, HDB flats require a 5-year Minimum Occupation Period (MOP) before they can be sold on the open market. Since the MOP (5 years) exceeds the SSD holding period — now 4 years for properties purchased from 4 July 2025 — SSD is typically not an issue for HDB flat resale sellers.

How is SSD calculated in Singapore?

SSD = applicable rate × (higher of selling price or market value). Example (purchased after 4 Jul 2025): selling a condo for S$1,500,000 within year 1 → SSD = 16% × S$1,500,000 = S$240,000. Example (purchased Mar 2017–Jul 2025): same condo in year 1 → SSD = 12% × S$1,500,000 = S$180,000. The rate depends on the purchase date and holding period.

Is SSD applicable to Executive Condominiums (EC) in Singapore?

Yes. ECs are subject to the same residential SSD framework as private condominiums. ECs also have a 5-year Minimum Occupation Period during which they cannot be sold in the open market, similar to HDB flats.

Can I avoid SSD by gifting my property instead of selling it?

No. SSD applies to all forms of disposal, including gifts, transfers at undervalue, and arm's length sales. IRAS assesses SSD based on the market value of the property at the time of disposal, regardless of the consideration paid.

Who pays SSD — the buyer or the seller?

SSD is borne by the seller. It is payable by the seller to IRAS within 14 days of the date of execution of the instrument of transfer (or within 30 days if executed overseas).

Free · No sign-up · Based on current IRAS rates

Seller's Stamp Duty (SSD)
Calculator Singapore

Q: What is Seller's Stamp Duty (SSD) in Singapore?

Seller's Stamp Duty (SSD) is a tax imposed by IRAS on the sale of residential property within a specified holding period after purchase. From 4 July 2025, the SSD holding period was extended to 4 years with higher rates: 16% in year 1, 12% in year 2, 8% in year 3, and 4% in year 4. It is calculated on the higher of the selling price or market value.

Find out instantly whether SSD applies to your property sale and exactly how much you'll pay — based on current IRAS rates for HDB flats, condos, ECs, and landed properties.

Current SSD Rates — Purchased on or after 4 July 2025

Year 1

16%

≤ 12 months

Year 2

12%

13–24 months

Year 3

25–36 months

Year 4

37–48 months

After Yr 4

> 48 months

Purchased 11 Mar 2017 – 3 Jul 2025: 12% / 8% / 4% (3-year window)

SSD Calculator

Enter your property details to calculate your SSD liability

Property Type

Purchase Date (month & year of purchase)

Intended Sale Date

Purchase Price optional

Expected Selling Price

SSD Rate Tables for Residential Property

Published by the Inland Revenue Authority of Singapore (IRAS). Applies to HDB flats, condominiums, executive condominiums (ECs), and landed properties.

Purchased on or after 4 July 2025

Current regime

Holding Period	SSD Rate	Example (S$1M property)
Sold within 1 year of purchase	16%	S$160,000
Sold in the 2nd year	12%	S$120,000
Sold in the 3rd year	8%	S$80,000
Sold in the 4th year	4%	S$40,000
After 4 years	No SSD	S$0

Purchased between 11 March 2017 and 3 July 2025

Holding Period	SSD Rate	Example (S$1M property)
Sold within 1 year of purchase	12%	S$120,000
Sold in the 2nd year	8%	S$80,000
Sold in the 3rd year	4%	S$40,000
After 3 years	No SSD	S$0

Purchased between 14 January 2011 and 10 March 2017

Holding Period	SSD Rate	Example (S$1M property)
Sold within 1 year of purchase	16%	S$160,000
Sold in the 2nd year	12%	S$120,000
Sold in the 3rd year	8%	S$80,000
Sold in the 4th year	4%	S$40,000
After 4 years	No SSD	S$0

Important: SSD is assessed on the higher of the actual selling price or the property's market value at the date of disposal. Properties purchased before 30 August 2010 carry no SSD liability. Source: IRAS — Seller's Stamp Duty.

Frequently Asked Questions

Common questions about Seller's Stamp Duty in Singapore — answered directly.

What is Seller's Stamp Duty (SSD)?

Seller's Stamp Duty is a tax imposed by IRAS when you sell a residential property within a specified holding period after purchase. From 4 July 2025, the SSD holding period was extended to 4 years with higher rates: 16% in year 1, 12% in year 2, 8% in year 3, and 4% in year 4 — calculated on the higher of the selling price or market value.

Who has to pay SSD?

The seller pays SSD. It is due within 14 days of executing the instrument of transfer in Singapore (or 30 days if executed overseas). It is not negotiable with the buyer and cannot be passed on.

Does SSD apply to HDB flats?

Technically yes, but in practice rarely. HDB flats require a 5-year Minimum Occupation Period (MOP) before resale. Since the MOP (5 years) exceeds the SSD holding period — now 4 years for properties purchased from 4 July 2025 — most HDB resale sellers will not face any SSD liability.

Is SSD the same as Additional Buyer's Stamp Duty (ABSD)?

No. SSD is paid by sellers who dispose of property within the holding period. ABSD is paid by buyers on top of Buyer's Stamp Duty (BSD) when purchasing property — particularly second and subsequent properties or properties bought by foreigners. They are entirely separate taxes.

Can I deduct SSD as a tax expense?

SSD is generally not deductible against income tax for individual homeowners. However, for properties held for investment purposes, consult a tax advisor — treatment may differ. Speak to a property consultant or tax professional for your specific situation.

What if I sell below market value — is SSD based on the selling price or market value?

IRAS calculates SSD on the higher of the actual selling price or the open market value at the time of disposal. Selling below market value does not reduce your SSD liability.

Are there any exemptions from SSD?

Certain scenarios may result in SSD remission or exemption — for example, compulsory acquisitions by the government, disposals resulting from divorce, or transfers to immediate family members in specific circumstances. These are assessed on a case-by-case basis by IRAS.

What is the SSD rate for a property bought in 2022 if sold in 2024?

A property purchased in 2022 and sold in 2024 has a holding period of approximately 2 years. Since it was purchased between 11 March 2017 and 3 July 2025, the 3-year schedule applies: year 2 attracts an 8% SSD rate, calculated on the higher of the selling price or market value.

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