Seller’s Stamp Duty (SSD) Calculator Singapore
Work out the Seller’s Stamp Duty on a residential property from the date you bought it and the date you sell, and see when the rate drops or reaches zero.
SSD is charged on the higher of the selling price and the market value on the date of sale.
Usually the OTP acceptance date, or the S&P date if there was no OTP. Supported from 14 Jan 2011.
Usually the OTP acceptance date for the sale, or the S&P date.
SSD estimate
The rate changes to 8% on September 2, 2027.
SSD is a percentage of the higher of price and market value, rounded down to the nearest dollar. A sale on the anniversary date still counts in the earlier period. Confirm with IRAS; this is not tax advice.
In-depth guide
Seller's Stamp Duty (SSD): rates, holding period and exemptions
How much SSD you pay when you sell a residential property soon after buying it, which schedule applies to your purchase date, how the holding period is counted, and who is exempt.
Key figures at a glance
- Current schedule applies to purchases from
- 4 Jul 2025
- No transition period. Earlier purchases keep the schedule in force on their purchase date.
- Source: IRAS
What SSD is for
SSD is a cooling measure aimed at short-term flipping. It is paid by the seller when a residential property is sold within a set holding period after it was bought. The longer you hold, the lower the rate, and after the holding period it is nil.
Rates by purchase date
The schedule is fixed by the date you bought, not the date you sell.
| Bought | Up to 1 year | 1–2 years | 2–3 years | 3–4 years | After |
|---|---|---|---|---|---|
| On or after 4 Jul 2025 | 16% | 12% | 8% | 4% | Nil after 4 years |
| 11 Mar 2017 – 3 Jul 2025 | 12% | 8% | 4% | – | Nil after 3 years |
| 14 Jan 2011 – 10 Mar 2017 | 16% | 12% | 8% | 4% | Nil after 4 years |
Purchases before 20 Feb 2010 are not subject to SSD. Purchases from 20 Feb 2010 to 13 Jan 2011 use an older tiered schedule that this calculator does not cover; check the IRAS page.
How the holding period is counted
- It runs from the purchase date to the sale date.
- The purchase date is generally the date the Option to Purchase was accepted, or the sale and purchase agreement date if there was no OTP. For a new HDB flat it is the Agreement for Lease date.
- The sale date is generally the OTP acceptance date, the S&P date or the transfer date.
- A sale on the anniversary still falls in the earlier period, because the bands are "up to 1 year", "more than 1 to 2 years" and so on. So selling one day later can cut the rate by a band.
Worked examples
| Case | Rate | SSD |
|---|---|---|
| Bought 1 Sep 2025, sold 1 Sep 2026 at $1,000,000 | 16% | $160,000 |
| Bought 1 Sep 2025, sold 2 Sep 2026 at $1,000,000 | 12% | $120,000 |
| Bought 1 Sep 2025, sold 28 Oct 2026 at $1,000,000 | 12% | $120,000 |
| Bought 15 Jan 2022, sold 15 Jan 2025 at $800,000 | 4% | $32,000 |
| Bought 15 Jan 2022, sold 16 Jan 2025 at $800,000 | Nil | $0 |
Exemptions
No application is needed for licensed housing developers selling their own developments, public authorities such as HDB and JTC, property acquired by the Government, bankruptcy and involuntary winding-up disposals, and foreigners required to sell under the Residential Property Act. Certain HDB cases (SERS, repossession, required disposals after inheritance or marriage) are also exempt.
Common mistakes
- Using the sale date to pick the schedule. A home bought before 4 Jul 2025 stays on the three-year schedule.
- Using the price when market value is higher. SSD is on the higher figure.
- Selling on the last day of a band. The anniversary is still in the higher band.
- Forgetting SSD in your cash plan. It reduces the proceeds you can put towards the next home.
Related tools
- BSD calculator — stamp duty on your next purchase.
- ABSD calculator — extra duty if you keep one home while buying another.
- HDB resale levy calculator — levy when buying a second subsidised flat.
Frequently asked questions
What is the SSD holding period in 2026?
Four years for residential property bought on or after 4 July 2025 (16%, 12%, 8%, 4%). Earlier purchases keep the schedule in force on their purchase date.
Does the sale date or the purchase date decide the schedule?
The purchase date. A home bought before 4 July 2025 stays on the three-year schedule even if you sell now.
What if I sell exactly on the anniversary?
IRAS bands are "up to 1 year", "more than 1 to 2 years" and so on, so the anniversary day still falls in the earlier, higher-rate band.
Is SSD charged on the price or the market value?
On whichever is higher at the date of sale.
Does SSD apply to HDB flats?
Yes, as residential property, unless an exemption applies such as certain SERS, repossession or required-disposal cases.
Is this legal advice?
No. IRAS e-Stamping is the record. Rates can change.
Sources
- IRAS — Seller's Stamp Duty (SSD) for residential property — Rates by acquisition date, holding period, base and exemptions (page updated 13 Aug 2026).
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.