What is the seller stamp duty for properties sold on 22nd April

If you sell a residential property in Singapore on 22nd April 2025, the Seller’s Stamp Duty (SSD) rates that apply are determined by the rules in effect before the 4 July 2025 revision.

For private residential properties purchased on or after 11 March 2017 and sold before 4 July 2025:
- Sold within 1 year of purchase: 12%
- Sold within 2 years: 8%
- Sold within 3 years: 4%
- Sold after 3 years: No SSD payable

These rates are applied to the higher of the selling price or market value of the property at the time of sale.

If your sale date is 22nd April 2025 and the purchase was on or after 11 March 2017, use the above rates. If you purchased before 11 March 2017, different SSD rules would apply. After 4 July 2025, higher SSD rates were introduced, but they do not affect properties sold on 22nd April 2025.

SSD must be paid upon sale unless exemptions apply, such as holding the property beyond the relevant period or certain inheritance/transfers under specified conditions.

For the latest computation, always refer to IRAS and consult your conveyancing lawyer for specific scenarios involving joint ownership or partial interest sales.