Seller’s Stamp Duty Singapore 2026 — Complete Guide, Rates & How to Avoid It

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What Is Seller’s Stamp Duty (SSD) in Singapore?

Seller’s Stamp Duty (SSD) is a tax imposed by the Singapore government on sellers who dispose of residential property within a short holding period. Introduced in 2010 and adjusted several times, SSD is designed to deter speculative “flipping” of properties and promote a stable, owner-occupier-dominated property market.

SSD applies when you sell, transfer, or otherwise dispose of residential property in Singapore within 3 years of acquiring it. It is calculated on the higher of the selling price or market value.

SSD Rates for Residential Property Singapore 2026

Current SSD rates (effective January 14, 2011, latest revision):

SSD rates are subject to change. Always verify with IRAS or a licensed property consultant before transacting.

SSD Calculation Example

If you bought a condo for $1,500,000 in January 2024 and sell it for $1,800,000 in June 2025 (17 months later, within Year 2):

• SSD rate: 8% (sold between 1 and 2 years)
• SSD payable: $1,800,000 × 8% = $144,000
• Your gross profit: $300,000 — minus $144,000 SSD — minus agent fees and legal costs = net gain of approximately $136,000

This illustrates why SSD significantly erodes short-term property gains and why holding for 3+ years is usually optimal.

SSD Exemptions in Singapore

Certain disposals are exempt from SSD:

• Properties held for more than 3 years: Automatically exempt — hold for 3+ years and pay no SSD
• HDB flats: HDB flats are not subject to SSD (they have their own MOP rules that effectively prevent short-term resale)
• Inheritance: Transfer of property by way of inheritance is generally not subject to SSD
• Court orders: Transfers pursuant to court orders (e.g., divorce settlements) may be exempt
• Developer sales: Licensed housing developers are exempt from SSD on their inventory sales

SSD for Industrial Properties

Industrial properties (factories, warehouses) have a separate SSD schedule:

• Year 1: 15%
• Year 2: 10%
• Year 3: 5%
• After 3 years: 0%

SSD Planning — How to Minimise or Avoid SSD

• Hold for 3+ years: The simplest strategy — buy with a long-term horizon and SSD becomes irrelevant
• New launch condos: If you buy at launch and the TOP (Temporary Occupation Permit) is issued 3-4 years later, the SSD clock starts from the date of purchase (not TOP). Verify your holding period carefully.
• SSD vs ABSD timing: If buying a replacement home, coordinate the timing of sale and purchase to minimise both SSD exposure and ABSD costs

SSD and New Launch Condos — Important Note

For new launch condominiums, the SSD holding period runs from the date you exercise the Option to Purchase (OTP), not from the TOP date. This means if you buy a new launch today and sell it 2 years after TOP (but 5 years after OTP exercise), no SSD applies.

However, if you try to sub-sell (sell your unit before TOP), you must have held the OTP for at least 3 years to avoid SSD. Most new launch contracts prohibit sub-sales before TOP anyway.