Seller's Stamp Duty (SSD) Calculator (2026)
Calculate SSD payable based on your property holding period and sale price. Updated with July 2025 revised rates.
What is Seller's Stamp Duty (SSD)?
Seller's Stamp Duty (SSD) is a tax imposed on property sellers who dispose of their residential property within a specified holding period. It was introduced as a cooling measure to discourage short-term speculative buying and selling of property in Singapore.
SSD Rate Table
Result updates as you type
Seller's Stamp Duty
$120,000.00
>1 to 2 years
SSD Rate
12%
Holding
2yr
SSD rates for properties acquired on/after 4 Jul 2025. HDB flats exempt due to MOP.
Disclaimer
This calculator provides estimates and should not be viewed as a prediction. Actual stamp duty, grant amounts, loan eligibility, and monthly payments may vary due to changing interest rates, policy changes, and individual eligibility. It is not intended to be your sole source of financial guidance.
Rates last verified: 4 Apr 2026.
Verify with HDB (https://www.hdb.gov.sg). Full disclaimer at smartcalculator.sg/disclaimer.
Quick Reference
- • From Jul 2025: 16% within 1 year, 12% within 2 years, 8% within 3 years, 4% within 4 years
- • No SSD applies after holding the property for 4 or more years
- • SSD is calculated on the higher of sale price or market value
- • HDB flats are subject to a 5-year Minimum Occupation Period, which typically exceeds the SSD holding period
Who This Calculator Is For
Sellers Within 3 Years of Purchase
SSD applies if you sell a residential property within 3 years of purchase. Rates decrease the longer you hold: Year 1 = 16%, Year 2 = 12%, Year 3 = 8%.
- Year 1 (≤12 months): 16% SSD on selling price or market value (higher)
- Year 2 (13–24 months): 12% SSD
- Year 3 (25–36 months): 8% SSD
- Year 4 (37–48 months): 4% SSD
Industrial Property Sellers
Industrial property has a separate SSD scheme. Year 1: 15%, Year 2: 10%, Year 3: 5%. No SSD after 3 years.
- Year 1 industrial: 15%
- Year 2 industrial: 10%
- Year 3 industrial: 5%
- Note: SSD not applicable to commercial or retail properties
Sellers Via En Bloc or Compulsory Acquisition
SSD is not payable if the property is sold via collective sale (en bloc) or government compulsory acquisition.
- En bloc sale: SSD exempt
- Compulsory acquisition: SSD exempt
- Gifts between spouses: generally SSD exempt
- Reference: check IRAS for full list of exemptions
How Seller's Stamp Duty Works
Seller's Stamp Duty (SSD) is a tax imposed on property sellers who dispose of their residential property within a specified holding period. The SSD was introduced as a property cooling measure to discourage short-term speculative buying and selling.
From 4 July 2025, the SSD rates have been revised. The holding period has been extended to 4 years, with rates of 16%, 12%, 8%, and 4% for properties sold within the 1st, 2nd, 3rd, and 4th year respectively. Properties held for more than 4 years are not subject to SSD.
SSD is calculated on the higher of the sale price or market value of the property. The duty is payable by the seller within 14 days of the date of the sale document. Late payment may result in penalties.
SSD Rates (From Jul 2025)
Year 1: 16% SSD
Sold within 1 year of purchase
Year 2: 12% SSD
Sold in the 2nd year after purchase
Year 3: 8% SSD
Sold in the 3rd year after purchase
Year 4: 4% SSD
Sold in the 4th year after purchase
SSD Rates: Residential vs Industrial Property
SSD rates and holding periods differ for residential and industrial properties. Commercial property is not subject to SSD.
| Holding Period | Residential SSD | Industrial SSD |
|---|---|---|
| ≤12 months (Year 1) | 16% | 15% |
| 13–24 months (Year 2) | 12% | 10% |
| 25–36 months (Year 3) | 8% | 5% |
| 37–48 months (Year 4) | 4% | 0% (no SSD) |
| More than 48 months | 0% (no SSD) | 0% (no SSD) |
Frequently Asked Questions
What are the SSD rates from July 2025?expand_more
From 4 July 2025, the SSD rates for residential properties are: 16% if sold within the 1st year, 12% if sold in the 2nd year, 8% if sold in the 3rd year, and 4% if sold in the 4th year. No SSD applies if you sell after holding the property for 4 years or more. These rates apply to the price or market value of the property, whichever is higher.
Are HDB flats exempt from SSD?expand_more
HDB flats are subject to the Minimum Occupation Period (MOP) of 5 years, during which you generally cannot sell the flat. Since the MOP exceeds the SSD holding period, HDB owners who comply with MOP rules will not typically need to pay SSD. However, if you sell an HDB flat within the SSD holding period due to exceptional circumstances approved by HDB, SSD will apply.
When does SSD apply?expand_more
SSD applies when you sell or dispose of a residential property within the SSD holding period (currently 4 years from the date of purchase). The holding period starts from the date of acquisition (purchase or legal completion date) and ends on the date the property is sold (date of the sale agreement). SSD is payable within 14 days of the sale.
How is the SSD holding period calculated?expand_more
The holding period is calculated from the date of purchase (or the date of exercise of the Option to Purchase for new purchases) to the date of sale (date of the Sale & Purchase Agreement). For properties acquired before 4 July 2025, the previous SSD rates and holding periods apply instead.
Sources
- • IRAS — Seller's Stamp Duty rates and holding periods (iras.gov.sg)
- • MND — Jul 2025 property cooling measures announcement (mnd.gov.sg)