Calculate the SSD payable when selling residential or industrial property in Singapore.
| Holding Period | 14 Jan 2011 –10 Mar 2017 | 11 Mar 2017 –3 Jul 2025 | CurrentOn/after4 Jul 2025 |
|---|---|---|---|
| ≤1 year | 16% | 12% | 16% |
| >1–2 years | 12% | 8% | 12% |
| >2–3 years | 8% | 4% | 8% |
| >3–4 years | 4% | — | 4% |
| >4 years | — | — | — |
Table 1a: SSD for residential property from 14 Jan 2011 to present.
| Holding Period | 20 Feb 2010 –29 Aug 2010 | 30 Aug 2010 –13 Jan 2011 |
|---|---|---|
| ≤1 year | 1% on first $180K 2% on next $180K 3% on remainder | 1% on first $180K 2% on next $180K 3% on remainder |
| >1–2 years | — | 0.67% on first $180K 1.33% on next $180K 2% on remainder |
| >2–3 years | — | 0.33% on first $180K 0.67% on next $180K 1% on remainder |
| >3 years | — | — |
Table 1b: SSD for residential property acquired from 20 Feb 2010 to 13 Jan 2011.
| Holding Period | SSD Rate |
|---|---|
| ≤1 year | 15% |
| >1–2 years | 10% |
| >2–3 years | 5% |
| >3 years | — |
Table 2: SSD rates for industrial property.
Commercial property: No SSD applies to commercial properties.
HDB flats: No SSD applies to HDB flats. However, a 5-year Minimum Occupation Period (MOP) applies.
Seller Stamp Duty (SSD) is a tax imposed on property sellers in Singapore who sell their residential or industrial property within a specified holding period from the date of acquisition. It was introduced to discourage short-term speculative property transactions.
The holding period is calculated from the date of acquisition (purchase) to the date of disposal (sale) of the property. The SSD rate decreases as the holding period increases, eventually reaching 0% after the threshold period.
For residential properties acquired on or after 4 July 2025, SSD rates are: 16% if sold within 1 year, 12% if sold between 1–2 years, 8% if sold between 2–3 years, 4% if sold between 3–4 years, and 0% if sold after 4 years.
No, SSD does not apply to HDB flats. However, HDB flats are subject to a 5-year Minimum Occupation Period (MOP) before they can be sold on the open market.
No, SSD does not apply to commercial properties in Singapore. It only applies to residential and industrial properties.