Residential SSD in Singapore.

Residential Seller’s Stamp Duty (SSD) applies to those who sell their residential properties within a specified holding period. It is calculated on the property’s actual price or its market value, whichever is higher, depending on the owner’s purchase date and the time held before selling.

Below are the SSD rates for properties purchased between 11 March 2017 and 3 July 2025, and on or after 4 July 2025:

Sold Within Holding Period	Purchased 11 Mar 2017 - 3 Jul 2025	Purchased On/After 4 Jul 2025
≤ 1 year	12%	16%
> 1 year, ≤ 2 years	8%	12%
> 2 years, ≤ 3 years	4%	8%
> 3 years, ≤ 4 years	No SSD payable	4%
> 4 years	No SSD payable	No SSD payable

Important points:
• SSD is rounded down to the nearest dollar.
• If only part of a shop house or other property is used as a residence, SSD applies only to the residential portion sold within the holding period.

Certain disposals (e.g., by licensed housing developers or sellers affected by government land acquisition) are exempt from SSD. Buyers should ensure any payable SSD is handled as per the sale and purchase agreement.