# 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.

- Tool: [Seller’s Stamp Duty (SSD) Calculator](https://toolsg.com/en/seller-stamp-duty-calculator)
- Language: en (available: en, zh)
- Last verified against official sources: 2026-10-28
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Highest SSD rate | 16% — Sale within 1 year of buying. | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-(ssd)-for-residential-property) |
| Holding period (bought on or after 4 Jul 2025) | 4 years — 16% · 12% · 8% · 4%, then nil. | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-(ssd)-for-residential-property) |
| Current schedule applies to purchases from | 4 Jul 2025 — No transition period. Earlier purchases keep the schedule in force on their purchase date. | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-(ssd)-for-residential-property) |
| Charged on | Higher of selling price or market value — Rounded down to the nearest dollar. | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-(ssd)-for-residential-property) |

## 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](https://toolsg.com/en/bsd-stamp-duty-calculator) — stamp duty on your next purchase.
- [ABSD calculator](https://toolsg.com/en/absd-calculator) — extra duty if you keep one home while buying another.
- [HDB resale levy calculator](https://toolsg.com/en/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](https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller's-stamp-duty-(ssd)-for-residential-property) — Rates by acquisition date, holding period, base and exemptions (page updated 13 Aug 2026).