Is SSD calculated based on the OTP signed date or the completion date

Seller’s Stamp Duty (SSD) in Singapore is determined based on the date of exercising the Option to Purchase (OTP) or the date the Sale & Purchase (S&P) Agreement is signed, not the completion date. The holding period is calculated from the date you exercise the OTP (or sign the S&P Agreement) when you buy the property, to the date the OTP is exercised (or S&P Agreement signed) when you sell it.

This is the standard method used for both the start and end dates in SSD calculations for private residential properties. The completion date is not used for this purpose. For HDB flats, the date of the Agreement for Lease may be relevant for new flat purchases.

In summary: SSD is based on the OTP exercise date or S&P Agreement signed date, not the completion date.