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Seller’s Stamp Duty (SSD) Calculator

Estimate Seller’s Stamp Duty payable when selling a Singapore residential property, using the 2025-revised rates.

Inputs

SGD
Effective 4 July 2025: holding period extended to 4 years, rates raised by 4 pp per tier. New rates: Year 1 = 16%, Year 2 = 12%, Year 3 = 8%, Year 4 = 4%. HDB flats are exempt (5-year MOP applies). SSD is payable on the higher of sale price or market value within 14 days of signing the OTP/S&P via IRAS e-Stamping.

SSD Payable

Seller's Stamp Duty
S$0

How Seller’s Stamp Duty works

SSD is a tax on sellers of residential property who dispose of their property within a specified holding period. It was introduced to discourage short-term speculation and has been tightened several times. The holding period runs from the date you accepted the Option to Purchase (OTP) to the date you grant an OTP to the buyer.

On 3 July 2025, the Government announced the most significant SSD change since 2017: the holding period was extended from 3 to 4 years, and all rate tiers were raised by 4 percentage points. Under the new regime (properties purchased from 4 July 2025), selling within Year 1 incurs 16% SSD — on a S$1.5 million property, that’s S$240,000 in SSD alone.

HDB flats are effectively exempt because the 5-year Minimum Occupation Period (MOP) means most HDB resales occur after the SSD window. Licensed housing developers are also exempt for properties they develop and sell.

FAQ

When was the SSD changed?
On 3 July 2025, effective for all residential properties purchased on or after 4 July 2025. Properties bought between 11 March 2017 and 3 July 2025 remain under the old regime: 3-year holding period with rates of 12%/8%/4%/0%.
Is SSD applicable to HDB flats?
Technically yes, but HDB's 5-year Minimum Occupation Period (MOP) means most HDB resales occur after the 4-year SSD window. SERS (en-bloc) returns and certain other HDB scenarios have specific exemptions.
Are there exemptions?
Yes — key exemptions include: divorce (transfer of matrimonial home under a court order), death of the property owner, compulsory Government acquisition under the Land Acquisition Act, en-bloc collective sales, and sales by licensed housing developers of properties they develop.
How is the holding period measured?
From the date you exercised (accepted) the Option to Purchase or signed the Sale & Purchase Agreement, to the date you grant an OTP to your buyer. For sub-sales (selling before completion), the date is the date you grant the OTP to the sub-purchaser.