SSD rates are based on the date of purchase (or change of zoning/use) and the holding period:
Purchased between 11 March 2017 – 3 July 2025:
• Sold ≤ 1 year: 12%
• Sold > 1 year, ≤ 2 years: 8%
• Sold > 2 years, ≤ 3 years: 4%
• Sold > 3 years, ≤ 4 years: No SSD
• Sold > 4 years: No SSD
Purchased on and after 4 July 2025:
• Sold ≤ 1 year: 16%
• Sold > 1 year, ≤ 2 years: 12%
• Sold > 2 years, ≤ 3 years: 8%
• Sold > 3 years, ≤ 4 years: 4%
• Sold > 4 years: No SSD