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Seller’s Stamp Duty (SSD) Singapore Guide 2026
Published 16 January 2026
Quick Summary
- What is SSD? A tax payable on residential properties sold within the holding period (3 or 4 years)
- Current Rates: Up to 16% for properties bought on/after 4 July 2025
- Old Rates: Up to 12% for properties bought between 11 March 2017 and 3 July 2025
- Exemptions: HDB owners fulfilling MOP, bankruptcy, and specific inheritance cases
Selling your property in Singapore might involve a tax known as Seller’s Stamp Duty. This measure aims to discourage quick property resales, helping to keep the market stable.
Understanding the implications of Seller’s Stamp Duty is very important for property sellers before deciding to sell. It can affect your profits and overall financial planning when you dispose of your property.
This guide is part of Ohmyhome’s series on selling your condominium. Find out everything you need to know to sell your condo, from current “condo sale costs” to “how soon you can sell your condo after purchase”.
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Table of Contents
- What is Seller's Stamp Duty (SSD)?
- Singapore SSD Rates 2026: How much do you pay?
- Which condos are SSD-free as of 2026?
- How to calculate Seller's Stamp Duty
- Factor Seller's Stamp Duty into Your Projected Returns
- Date of Purchase, Acquisition, and Disposal
- Exemptions from SSD
- Does SSD apply to sale of HDB?
- Strategies to Minimise SSD Impact
- Frequently Asked Questions (FAQ)
What is Seller’s Stamp Duty (SSD)?
Seller’sStampDuty, or SSD, is a property tax imposed by the Inland Revenue Authority of Singapore (IRAS) that you might need to pay if you sell your residential property within a certain holding period. This applies to residential properties bought on or after 20th February 2010 and then sold before the required holding period ends.
The SSD is a government-regulated tax, administered by the Inland Revenue Authority of Singapore (IRAS). It was introduced to cool the residential property market and discourage speculative buying and selling over short periods.
Singapore SSD Rates 2026: How much do you pay?
The rates for Seller’s Stamp Duty on residential properties depend directly on how long you’ve owned the property before you decide to sell it. For the most current understanding, if you’re checking SSD rates, the prevailing ones apply to properties purchased on and after 4th July 2025.
Date of purchase or date of change of zoning / use
Holding period
SSD rate (on the actual price or market value, whichever is higher)
Between 20 Feb 2010 and 29 Aug 2010 (all inclusive)
Up to 1 year
1% on first $180,0002% on next $180,0003% on remainder
More than 1 year
No SSD payable
Between 30 Aug 2010 and 13 Jan 2011 (all inclusive)
Up to 1 year
1% on first $180,0002% on next $180,0003% on remainder
More than 1 year and up to 2 years
0.67% on first $180,0001.33% on next $180,0002% on remainder
More than 2 years and up to 3 years
0.33% on first $180,0000.67% on next $180,0001% on remainder
More than 3 years
No SSD payable
Between 14 Jan 2011 and 10 Mar 2017 (all inclusive)
Up to 1 year
16%
More than 1 year and up to 2 years
12%
More than 2 years and up to 3 years
8%
More than 3 years and up to 4 years
4%
More than 4 years
No SSD payable
Between 11 Mar 2017 and 3 July 2025
Up to 1 year
12%
More than 1 year and up to 2 years
8%
More than 2 years and up to 3 years
4%
More than 3 years
No SSD payable
On and after 4 July 2025
Up to 1 year
16%
More than 1 year and up to 2 years
12%
More than 2 years and up to 3 years
8%
More than 3 years and up to 4 years
4%
More than 4 years
0%
Source: Inland Revenue Authority of Singapore
It’s important to know that Seller’sStampDuty is calculated on the actual selling price or the property’s market value at the time of sale, whichever amount is higher. This means IRAS will assess both figures and use the larger one to determine the payable duty.
Which condos are SSD-free as of 2026?
Because the liability for Seller’sStampDuty is tied to a holding period, a significant number of condominiums became exempt in 2024, and more will reach this status throughout 2025. For condo sellers, this means you can sell your property without incurring this particular tax.
Condo Name
Address
District No.
TOP
Artra
Alexandra View
D03
2021
Margaret Ville
Margaret Drive
D03
2021
Harbour View Gardens
Pasir Panjang Road
D05
2021
Sunstone Hill
Balmeg Hill
D05
2021
Twin VEW
West Coast Vale
D05
2021
8 Hullet
Hullet Road
D09
2021
120 Grange
Grange Road
D10
2021
3 Cuscaden
Cuscaden Walk
D10
2021
33 Residences
Lorong 30 Geylang
D14
2021
Rezi 35
Lorong 35 Geylang
D14
2021
Urban Treasures
Jalan Eunos
D14
2021
Amber 45
Amber Road
D15
2021
Seaside Residences
Siglap Link
D15
2021
Seraya Residences
Seraya Lane
D15
2021
Forest Woods
Lorong Lew Lian
D19
2021
The Garden Residences
Serangoon North View
D19
2021
Le Quest
Bukit Batok Street 41
D23
2021
The Essence
Chong Kuo Road
D26
2021
Kandis Residence
Kandis Link
D27
2021
Parc Botannia
Fernvale Street
D28
2021
Avenue South Residence
Silat Avenue
D03
2022
Martin Modern
Martin Place
D03
2022
Riviere
Jiak Kim Street
D03
2022
Stirling Residences
Stirling Road
D03
2022
Whistler Grand
West Coast Vale
D05
2022
Midtown Bay
Beach Road
D07
2022
Uptown @ Farrer
Perumal Road
D08
2022
Haus On Handy
Handy Road
D09
2022
RV Altitude
River Valley Road
D09
2022
15 Holland Hill
Holland Hill
D10
2022
Boulevard 88
Cuscaden Road/Orchard Boulevard
D10
2022
Cuscaden Reserve
Cuscaden Road
D10
2022
Dalvey Haus
Dalvey Road
D10
2022
Hyll On Holland
Holland Hill/Holland Road/Queensway
D10
2022
Jervois Treasures
Jervois Road
D10
2022
One Draycott
Draycott Park
D10
2022
Petit Jervois
Jervois Road
D10
2022
Sloane Residences
Balmoral Road
D10
2022
The Hyde
Balmoral Road
D10
2022
10 Evelyn
Evelyn Road
D11
2022
35 Gilstead
Gilstead Road
D11
2022
Daintree Residence
Toh Tuck Road
D11
2022
Dunearn 386
Dunearn Road
D11
2022
Fyve Derbyshire
Derbyshire Road
D11
2022
Jui Residences
Serangoon Road
D12
2022
Park Colonial
Woodleigh Lane
D13
2022
The Tre Ver
Potong Pasir Avenue 1
D13
2022
The Woodleigh Residences
Bidadari Park Drive
D13
2022
Arena Residences
Guillemard Lane
D14
2022
Mattar Residences
Mattar Road
D14
2022
Parc Esta
Sims Avenue
D14
2022
Rezi 24
Lorong 24 Geylang
D14
2022
The Antares
Mattar Road
D14
2022
77 @ East Coast
Upper East Coast Road
D15
2022
Coastline Residences
Amber Road
D15
2022
Creston Residence
Still Road
D15
2022
Infini At East Coast
East Coast Road
D15
2022
Nyon
Amber Road
D15
2022
Olloi
Lorong 101 Changi
D15
2022
Residence Twenty-Two
Telok Kurau Road
D15
2022
Sundance Vista
Koon Seng Road
D15
2022
Verdor Residence
Joo Chiat Terrace
D15
2022
Casa Al Mare
Jalan Loyang Besar
D17
2022
The Jovell
Flora Drive
D17
2022
The Tapestry
Tampines Avenue 10
D18
2022
The Florence Residences
Hougang Avenue 2
D19
2022
The Gazania
How Sun Drive
D19
2022
The Lilium
How Sun Road
D19
2022
Jadescape
Shunfu Road
D20
2022
Lattice One
Seraya Crescent
D20
2022
Bukit 828
Upper Bukit Timah Road
D23
2022
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Ready to sell your home? We’re ready to help.
Schedule a consultation with one of Singapore’s top agents.
Ready to sell your home? We’re ready to help.
Schedule a consultation with one of Singapore’s top agents.
Ready to sell your home? We’re ready to help.
Schedule a consultation with one of Singapore’s top agents.
Ready to sell your home? We’re ready to help.
Schedule a consultation with one of Singapore’s top agents.
How to calculate Seller’s Stamp Duty
Suppose you purchased a condominium on 15th July 2025 for S$1,500,000. You then decide to sell it. Let’s look at a few scenarios:
Scenario A: Selling within 1 year
- If you sell the condo on 10th June 2026 for S$1,600,000 (which is within the first year of ownership), the Seller’s StampDuty payable would be 16% of the selling price (or market value, whichever is higher). SSD Calculation: 16% of S$1,600,000 = S$256,000.
Scenario B: Selling after 1 year but within 2 years
- If you sell the condo on 20th June 2027 for S$1,650,000 (after one year but within two years), the SSD rate drops to 12%. SSD Calculation: 12% of S$1,650,000 = S$198,000.
Scenario C: Selling after 2 years but within 3 years
- If you sell on 30th June 2028 for S$1,700,000 (after two years but within three years), the SSD rate is 8%. SSD Calculation: 8% of S$1,700,000 = S$136,000.
Scenario D: Selling after 3 years but within 4 years
- If you sell on 1st June 2029 for S$1,750,000, the SSD rate is 4%. SSD Calculation: 4% of S$1,750,000 = S$70,000.
If you sell after holding the property for more than 4 years, no Seller’s StampDuty would be payable.
Factor Seller’s Stamp Duty into Your Projected Returns
If your condo sale is subject to Seller’sStampDuty, this amount will be deducted from your gross profit, meaning your final cash proceeds will be lower. It’s important to remember that SSD is a tax liability and does not increase your property’s market valuation.
Find out how much your home is valued on HomerAI, where you can also stay updated on all the recent transactions in your area.
Date of Purchase, Acquisition, and Disposal
The date of purchase or acquisition of your property is key because it marks the start of your holding period. This holding period then dictates how soon you can sell your condo after purchase without incurring Seller’sStampDuty.
In most cases, the date of purchase/acquisition of a property would refer to:
- Date of Acceptance of the Option to Purchase (OTP)* or
- Date of Sale and Purchase Agreement or
- Date of Agreement for Lease (for new HDB flat) or
- Date of Transfer to a beneficiary where the property was originally held on trust for non-identifiable beneficial owner(s) or
- Date of Transfer where none of the above are applicable
*Excludes an Option to Purchase that is subject to the execution/signing of the Sale and Purchase Agreement
In some cases, the date of purchase/acquisition of an interest in a property depends on the manner in which it was acquired:
Manner of acquisition of that interest in the property
Date of acquisition of that interest in the property
Transfer pursuant to divorce where it fulfills Stamp Duties (Matrimonial Proceedings) Remission Rules (MP rules)
1. Date of the marriage (that has ended); or 2. Date the interest was acquired by the transferor prior to the transfer, whichever is later.
Transfer pursuant to inheritance
Date the interest was acquired by the deceased
Transfer of HDB Flat within family where it fulfills Stamp Duties (Transfer of HDB Flat Within Family) Remission Rule
Earliest date of acquisition of the flat by any of the existing owners, and who continually holds an interest in the flat from the time of acquisition to disposal
Source: Inland Revenue Authority of Singapore
On the other hand, the date of sale or disposal of a property refers to:
- Date of Acceptance of the Option to Purchase (OTP)* by the buyer to the seller’s offer to sell or
- Date of Sale and Purchase Agreement or
- Date of Transfer where (a) and (b) are not applicable
*Excludes an Option to Purchase that is subject to the execution/signing of the Sale and Purchase Agreement.
Exemptions from SSD
There are specific situations where you might not have to pay Seller’sStampDuty, even if you sell your property within the usual holding period. These exemptions cater to various circumstances recognised by the authorities.
Here are some instances where Seller’s StampDuty may not apply:
1. Licensed Housing Developers: When selling residential properties they have developed, these developers, governed by the Housing Developers (Control and Licensing) Act, are exempt.
2. Public Authorities: Bodies like HDB and JTC are not required to pay when selling residential properties as part of their official duties.
3. Government Land Acquisition: If your property is acquired by the Government under the Land Acquisitions Act, you will not need to pay SSD.
4. Bankruptcy: Individuals who are declared bankrupt and must sell their residential property due to the bankruptcy are exempt.
5. Company Winding Up: Companies that dispose of residential properties due to an involuntary winding-up process are not liable for SSD.
6. Foreigners Complying with the Residential Property Act: Foreigners who are required to sell their residential property under the Residential Property Act are exempt.
7. HDB SERS Cases (Open Market Sale): If you own an HDB flat acquired on or after 30th August 2010, and it’s selected for SERS, you are exempt if you sell it on the open market before HDB officially claims it.
8. HDB Flat Returns: If you return your flat to HDB due to re-possession or under the SERS programme, SSD does not apply.
9. Inheritance of HDB Flat (Owner has existing HDB flat): If you own an HDB flat and inherit another, and HDB rules require you to sell one, this exemption applies to the disposal of either flat (for disposals on or after 18th December 2015).
10. Inheritance of HDB Flat (Owner has existing private property): If you own private property and inherit an HDB flat, and HDB rules require you to sell the inherited HDB flat, this exemption applies (for disposals on or after 18th December 2015)
11. Marriage and HDB Flat Ownership: If you own an HDB flat and marry someone who also owns one, and HDB rules require the couple to sell one of the flats, this exemption applies (for disposals on or after 18th December 2015).
Does SSD apply to sale of HDB?
Generally, Seller’s StampDuty is not a concern for most HDB flat owners. This is because HDB flats come with a Minimum Occupation Period (MOP), which is typically five years. You are not permitted to sell your HDB flat before fulfilling this MOP, by which time the SSD holding period would have passed.
Strategies to Minimise SSD Impact
If you own private residential property and are concerned about Seller’s StampDuty, there are a few straightforward approaches to consider:
- The simplest way to avoid SSD is to hold onto your property for longer than the three-year minimum holding period. Once you pass this threshold, no SSD is payable on the sale.
- Carefully plan the timing of your property sale. If you are close to an SSD exemption threshold (e.g., just before the one-year, two-year, or three-year mark), consider if waiting a little longer to sell could save you a significant amount in tax.
- It’s always a good idea to consult with property experts, like our Super Agents at Ohmyhome, or seek advice from legal advisors. They can offer personalised guidance based on your specific situation and help you understand how Seller’s StampDuty might affect your sale.
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Frequently Asked Questions (FAQ)
Does SSD apply to HDB flats?
Generally, no. HDB flats have a Minimum Occupation Period (MOP) of 5 years. Since you cannot sell before the MOP ends, and the SSD holding period is only 3 or 4 years, HDB sellers are typically exempt from SSD by the time they are eligible to sell.
When does the “Holding Period” start?
The holding period starts on the Date of Purchase/Acquisition. This is typically the date you exercised the Option to Purchase (OTP) or signed the Sale and Purchase Agreement. It ends on the date you grant the OTP to the new buyer.
Are there exemptions for SSD?
Yes, you may be exempt from SSD under specific conditions, including:
- HDB SERS/Repossession: Returning a flat to HDB or selling due to SERS
- Bankruptcy: Being forced to sell due to bankruptcy declaration
- Matrimonial Proceedings: Transfer of property due to divorce
- Inheritance: Transfer of property via inheritance