Selling Guide

Seller's Stamp Duty (SSD) in Singapore: Holding Period and Rates

Seller's Stamp Duty is a tax on selling residential property too soon after buying it, designed to discourage short-term flipping. The holding period and rates were tightened for properties bought from 4 July 2025 onward, so sellers working off an older rule of thumb may be using the wrong numbers.

Current rates for property bought on or after 4 July 2025

SSD is calculated on the higher of the sale price or the property's market value at the time of sale, not the original purchase price.

Older properties use a different table

Properties bought before 4 July 2025 are governed by an older table. For purchases between 11 March 2017 and 3 July 2025 (both dates inclusive) the holding period is 3 years, with rates of 12% (up to 1 year), 8% (1 to 2 years) and 4% (2 to 3 years). Purchases made earlier fall under other IRAS tables with different rates and periods. If you bought before 4 July 2025, don't assume the 4-year table above applies to you; check IRAS's table for your specific purchase date.

Worked example

A condo bought for $1.8 million on 1 August 2025 is sold 2 years and 4 months later for $2 million.

• Holding period falls in the "more than 2 years, up to 3 years" band: 8% rate.
• SSD = 8% × $2,000,000 (the higher of sale price or valuation) = $160,000.

Had the same seller waited just over 3 years, the rate would drop to 4%, cutting the SSD to $80,000. Waiting past the 4-year mark removes it entirely.

See your actual proceeds after SSD, agent fees and loan redemption with PropLeh's Private Sale Proceeds Calculator.

Does SSD apply to HDB flats too?

Mostly no, in practice. SSD is a tax on residential property in general, and IRAS's SSD page includes HDB flats (for a new HDB flat, the holding period is counted from the date of the Agreement for Lease). But because HDB's Minimum Occupation Period is 5 years for most flats (10 years for Plus and Prime flats), longer than the 4-year SSD holding period, the SSD holding period has almost always already lapsed by the time a sale is even legally possible. The exception is a flat sold with special HDB approval before MOP is reached, which is rare.

What's exempt

IRAS lists specific exemptions from SSD, including a sale required because of bankruptcy, compulsory acquisition by the Government, a foreigner who must sell under the Residential Property Act, and certain HDB situations (for example flats identified for SERS, inheriting another HDB flat that must be disposed of, or two HDB owners who marry and must dispose of one flat). Separate remissions exist for some family transfers. These are narrow and depend on conditions; they're not a general escape route for an ordinary voluntary sale.

FAQ

Related guides

• ABSD Guide Singapore 2026: Rates by Citizenship
• ABSD Remission 6-Month Deadline: What Upgraders Miss
• ABSD Refund for Single Seniors Aged 55+

Figures current as of October 2026, reflecting the rate revision effective 4 July 2025. Always verify your specific purchase date against the live IRAS page, as the applicable table depends on it.