Seller's Stamp Duty (SSD) is charged on a home sold within its holding period, which is 4 years for homes bought on or after 4 Jul 2025.
Reviewed by the Swee Homes data desk on 9 Oct 2026. Sources: IRAS. Next check due 7 Jan 2027.
What SSD is
SSD is payable on all residential properties and residential lands that are acquired on or after 20 Feb 2010 and disposed of within the holding period.
SSD is computed by applying the SSD rate on the higher of the selling price or the market value of the residential property as at the date of sale or disposal. If only a partial interest is sold, SSD is based on the higher of the selling price or market value of that partial interest.
SSD payable is rounded down to the nearest dollar.
The current schedule: homes bought on or after 4 July 2025
For residential property purchased on or after 4 Jul 2025, the SSD rates are: sold within 1 year, 16%; more than 1 year and up to 2 years, 12%; more than 2 years and up to 3 years, 8%; more than 3 years and up to 4 years, 4%; more than 4 years, no SSD payable. The rate is on the actual price or market value, whichever is higher.
A buyer granted an Option to Purchase before 4 July 2025 who accepts it on or after 4 July 2025 is subject to the revised schedule, because the SSD holding period commences from the date of acceptance of the OTP. There is no transition period.
Earlier schedules, for older purchase dates
The schedule that applies depends on the date the property was bought, not the date it is sold. IRAS lists these for residential property:
For residential property purchased between 11 Mar 2017 and 3 Jul 2025 (all inclusive), the SSD rates are: up to 1 year, 12%; more than 1 year and up to 2 years, 8%; more than 2 years and up to 3 years, 4%; more than 3 years, no SSD payable.
For residential property purchased between 14 Jan 2011 and 10 Mar 2017 (all inclusive), the SSD rates are: up to 1 year, 16%; more than 1 year and up to 2 years, 12%; more than 2 years and up to 3 years, 8%; more than 3 years and up to 4 years, 4%; more than 4 years, no SSD payable.
IRAS also lists schedules for purchases between 20 Feb 2010 and 13 Jan 2011. Those are marginal-rate tables for sales within one to three years and are no longer relevant to a sale today.
How the holding period is counted
In most instances the date of purchase or acquisition is the date of acceptance of the Option to Purchase (excluding an option that is subject to signing of the Sale and Purchase Agreement), the date of the Sale and Purchase Agreement, the date of the Agreement for Lease (for a new HDB flat), or the date of transfer where none of these applies. Different dates apply to some acquisitions, such as transfers after divorce, inheritance and HDB transfers within the family.
In most instances the date of sale or disposal is the date the buyer accepts the seller's Option to Purchase (excluding an option subject to signing of the Sale and Purchase Agreement), the date of the Sale and Purchase Agreement, or the date of transfer where neither applies.
IRAS's example for properties purchased on or after 4 Jul 2025: if the property was bought on 7 July 2025, no SSD is payable if the sale is on or after 7 July 2029.
Where parts of a residential property were acquired by the seller at different times, the holding period for each part is computed from its own acquisition date.
Common mistakes when counting the holding period
Counting from key collection or completion. For the usual purchase the clock starts when the option is accepted or the Sale and Purchase Agreement is signed; the other cases are in the section on purchase dates.
Counting to the day the money arrives. The clock stops on the date of sale, which is usually the day the buyer accepts the seller's option or the Sale and Purchase Agreement is signed, not the day the sale completes.
Using the old schedule because the option was granted early. The date that counts is acceptance, so an option granted before the rule change and accepted afterwards falls under the new schedule.
Assuming a transfer wipes the clock. A gift of a share between spouses is a new acquisition of that share, unless a remission rule moves the date back.
Reading the schedule off the sale date. The schedule is fixed by the purchase date.
When the purchase date is not the usual one
Some routes into ownership have their own start date for the clock.
For a transfer pursuant to divorce that fulfils the Stamp Duties (Matrimonial Proceedings) Remission Rules, the interest is treated as acquired on the date of the marriage that has ended, or the date the transferor acquired the interest before the transfer, whichever is later.
For a transfer pursuant to inheritance, the date of acquisition is the date the interest was acquired by the deceased.
For a transfer of an HDB flat within the family that fulfils the Stamp Duties (Transfer of HDB Flat Within Family) Remission Rule, the date of acquisition is the earliest date of acquisition of the flat by any of the existing owners who has continually held an interest in the flat from acquisition to disposal. A part-share acquired without that remission is a new acquisition and can attract SSD if sold within the holding period.
If vacant land or an entire building with land is re-zoned from non-residential use to Residential, Residential/Institution, White, Commercial & Residential or Residential with Commercial at first storey, the date of acquisition is the date of the rezoning. If part of a building has its permitted use changed from non-residential to residential or mixed-residential, it is the date of the change of use.
IRAS example: a couple bought a private home in 2005, and on 10 Mar 2018 the wife gifted her half share to the husband, who became sole owner. He sold the property on 1 Sep 2018. SSD at 12% was payable on the half share he acquired from his wife, based on the higher of the selling price or market value of that half share.
Worked example from IRAS
IRAS example: Mr T purchased his residential property on 7 July 2025 and sold it on 9 May 2026 for $1,800,000. The holding period is less than 1 year, so SSD is 16% of $1,800,000 = $288,000.
Worked example: a sale in each year of the holding period
These are our own calculations on a home bought on or after 4 July 2025 and sold for the same price each time. They are examples, not IRAS figures.
Home bought on or after 4 Jul 2025 and sold 8 months later for $1,000,000: the holding period is up to 1 year, so SSD = 16% x $1,000,000 = $160,000.
Home bought on or after 4 Jul 2025 and sold 20 months later for $1,000,000: the holding period is more than 1 year and up to 2 years, so SSD = 12% x $1,000,000 = $120,000.
Home bought on or after 4 Jul 2025 and sold 30 months later for $1,000,000: the holding period is more than 2 years and up to 3 years, so SSD = 8% x $1,000,000 = $80,000.
Home bought on or after 4 Jul 2025 and sold 44 months later for $1,000,000: the holding period is more than 3 years and up to 4 years, so SSD = 4% x $1,000,000 = $40,000. The same home sold after more than 4 years carries no SSD.
Worked example: price below market value, and an earlier purchase
SSD is charged on the higher of the selling price and the market value. These are our own calculations.
Home bought on or after 4 Jul 2025 and sold 10 months later at a price of $900,000, when the market value at the date of sale is $1,000,000: SSD is charged on the higher figure, so 16% x $1,000,000 = $160,000, not 16% x $900,000 = $144,000.
An earlier purchase date means an earlier schedule.
Home bought on 20 Mar 2019 and sold 14 months later for $1,000,000: the schedule for purchases from 11 Mar 2017 to 3 Jul 2025 applies, and more than 1 year and up to 2 years carries 8%. SSD = 8% x $1,000,000 = $80,000.
Worked example: a half share received as a gift
This example applies IRAS's rule for part-shares to the current schedule. It is our own calculation.
A couple bought a home in 2019. On 15 Sep 2025 one spouse gifts a half share to the other, who becomes sole owner and sells the home 10 months later. The half share received in 2025 is in its first year on the current schedule, so 16% applies to that half share. If the higher of its selling price or market value is $500,000, SSD = 16% x $500,000 = $80,000. The half share held since 2019 carries no SSD.
HDB flats and SSD
IRAS's SSD page applies to residential properties generally and does not exclude HDB flats. It treats the Agreement for Lease date as the purchase date for a new HDB flat, and lists specific SSD exemptions for HDB sellers: flats returned to HDB through repossession or the Selective En-bloc Redevelopment Scheme, certain flats identified for SERS sold before HDB claims them, and flats that must be disposed of under HDB rules after inheritance or marriage (for disposals on or after 18 Dec 2015).
The HDB Minimum Occupation Period is a separate HDB rule and is not part of SSD. The guide on MOP covers it.
IRAS example: an owner signed the Agreement for Lease for a Selective En-bloc Redevelopment Scheme replacement flat, HDB confirmed the Minimum Occupation Period was met, and the flat was sold within the SSD holding period. SSD was still payable. For HDB flats the MOP depends on the purchase mode, flat type and date of flat application or key collection, while the SSD holding period starts from the date of purchase.
For an HDB shop with living quarters, SSD is payable on the value of the part permitted for residential use if the property is disposed of within the holding period. For a shophouse on land zoned Residential, Residential/Institution, White, Commercial & Residential or Residential with Commercial at first storey, SSD is payable on the component attributable to residential purposes.
Who does not pay SSD
SSD is exempt, without application to IRAS, for: licensed housing developers selling homes they developed; public authorities such as HDB and JTC in their functions; owners whose properties are acquired by the Government under the Land Acquisition Act; individuals adjudged bankrupt who must dispose of property as a result; companies disposing of property on involuntary winding up; foreigners required to sell under the Residential Property Act; and certain HDB flat sellers listed in the HDB section above.
Timing matters for the bankruptcy exemption.
IRAS example: an owner who sold a private residential property was adjudged bankrupt shortly after the sale. This does not qualify for the bankruptcy exemption or a refund, because the owner was not a bankrupt at the time of the sale.
When SSD is paid
SSD must be paid within 14 days from the date of the executed sale contract, otherwise a penalty is imposed for late stamping and payment. There is no deferment of stamp duty payment. Payment is made through myTax Portal (Stamp Duty Login).
Collective sales
A collective sale has its own rules for the date and for owners who did not agree.
In a collective sale, the date of disposal is the date of execution of the collective sale contract between the sellers, represented by the collective sale committee, and the buyer. This is often also the date of successful bidding. All owners, consenting or not, whose properties were sold within the SSD holding period are liable to pay SSD within 14 days from the date of the executed contract.
For collective sales, requests to waive the penalty for late payment may be considered favourably up to a later date, such as when the Strata Titles Board grants the Collective Sale Order, if the collective sale contract is stamped and the waiver request is submitted to the Commissioner of Stamp Duties, both within 14 days of the executed contract. Requests to waive penalties up to the date the collective sale is legally completed or the date proceeds are received will not be acceded to.
What the seller's law firm files
The law firm acting for the seller handles one more step. Law firms representing the sellers must fill in IRAS's Seller's Stamp Duty for Residential Properties Declaration Form. It need not be submitted to IRAS but should be retained for at least 5 years from the date of sale.
Common questions
How long must I hold a home to avoid SSD?
For a home bought on or after 4 July 2025, you must hold it for more than 4 years. The rate falls each year until then.
What are the SSD rates for a home bought before July 2025?
It depends on the date you bought it. Older purchase dates have their own schedules, listed in the section on earlier schedules.
I was granted an option before 4 July 2025 but only accepted it on or after that date. Which schedule applies?
The revised schedule applies, because the holding period starts on the date the option is accepted.
When does the SSD holding period start and end?
It starts on the date of purchase, usually when the option is accepted or the Sale and Purchase Agreement is signed. It ends on the date of sale, worked out the same way.
When must SSD be paid?
Within 14 days of the date of the executed sale contract.
What did the Government change on 3 July 2025?
On 3 July 2025 the Government announced that the SSD holding period for residential properties rises from three to four years, and SSD rates rise by four percentage points for each tier. The changes take effect for all residential properties purchased on and after 4 July 2025, with no transition period.
Can I work out the SSD on my own sale?
Yes. The SSD tool on this site works it out from the date you bought, the date you sell and the price. IRAS confirms it when the sale is stamped.
Try the tool: the seller's stamp duty calculator.
Where to go next
Related guides
- How much stamp duty will I pay on a home?
- When can I sell my HDB flat? (the Minimum Occupation Period)
- How much CPF can I use to buy a home, and how much goes back to CPF when I sell?
- How is the property tax on a home worked out?
- Buy first or sell first: what rule decides the stamp duty?
About the data
Every figure on this page has its source and the date we checked it. We are not affiliated with any government body. General information, not financial advice.