Seller's Stamp Duty Calculator: SSD by Purchase and Sale Date
Date of the Option to Purchase you exercised, or the S&P
Date the buyer exercises the OTP, or the S&P
When the duty steps down
Bought on or after 4 July 2025: SSD on S$1,500,000 by sale date.
- Sell before 1 Sep 2026Year 1 of ownershipS$240,00016%
- Sell 1 Sep 2026 to 31 Aug 2027Year 2 of ownership · your sale dateS$180,00012%
- Sell 1 Sep 2027 to 31 Aug 2028Year 3 of ownershipS$120,0008%
- Sell 1 Sep 2028 to 31 Aug 2029Year 4 of ownershipS$60,0004%
- Sell on or after 1 Sep 2029No SSD
SSD applies to residential property, including HDB flats and properties you received as a gift. Inherited property takes the date the deceased bought it. If you bought shares at different times, each share has its own holding period.
Seller's stamp duty payable
S$180,000
- Rules that apply
- From 4 Jul 2025
- Held for
- Year 2
- SSD-free from
- 1 Sep 2029
- Wait until 1 Sep 2027
- S$120,000
How this works
Seller's Stamp Duty (SSD) is a flat percentage of the selling price or market value, whichever is higher, charged when you sell residential property within a few years of buying it. The rate depends on when you bought and how long you held the property, counted from the date you bought (usually the date you exercised the Option to Purchase or signed the Sale and Purchase Agreement) to the date you sell.
For residential property bought on or after 4 July 2025, SSD is 16% if you sell within the first year, 12% in the second year, 8% in the third and 4% in the fourth. There is no SSD from the fourth anniversary of the purchase. For property bought from 11 March 2017 to 3 July 2025, the rates are 12%, 8% and 4% over three years. For property bought from 14 January 2011 to 10 March 2017, the rates were 16%, 12%, 8% and 4% over four years.
Following IRAS's examples, a sale on an anniversary of the purchase date falls into the next, lower band. SSD is rounded down to the nearest dollar and must be paid within 14 days of the sale. It applies to HDB flats too, and to property received as a gift; for inherited property, the holding period runs from the date the deceased bought it.
FAQs
What are the SSD rates for property bought after 4 July 2025?
16% if sold within one year, 12% in the second year, 8% in the third and 4% in the fourth. There is no SSD once you have held the property for four years. These rates apply to residential property bought on or after 4 July 2025.
How much SSD do I pay if I sell a S$1.5 million condo after 14 months?
If you bought on or after 4 July 2025, SSD is 12% of S$1,500,000, which is S$180,000. If you bought between 11 March 2017 and 3 July 2025, it is 8%, or S$120,000.
When can I sell without paying seller's stamp duty?
On or after the fourth anniversary of your purchase date if you bought on or after 4 July 2025, or the third anniversary if you bought between 11 March 2017 and 3 July 2025. IRAS's example: a home bought on 7 July 2025 has no SSD if sold on or after 7 July 2029.
Do HDB flats pay seller's stamp duty?
Yes, SSD applies to HDB flats, but the five-year Minimum Occupation Period means most HDB owners sell well after the SSD period ends. It can matter for flats bought under SERS or after a transfer of ownership between family members.
Is SSD calculated on the selling price or the valuation?
On whichever is higher: the selling price or the market value on the date of sale. For a S$1.8 million sale within the first year of a purchase made after 4 July 2025, SSD is 16%, or S$288,000.