Seller's Stamp Duty

Seller’s Stamp Duty (SSD)
Residential & Industrial

Residential Property — SSD Rates

Date of purchase / acquisition or date of change of zoning / use	Holding period	SSD rate (on the higher of price or market value)
Between 11 Mar 2017 and 3 Jul 2025 (all inclusive)	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 Jul 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	No SSD payable

Duty applies if disposed within the stated holding periods; computed on the higher of price or market value.

Industrial Property — SSD Rates

Date of purchase / acquisition or date of change of zoning / use	Holding period	SSD rate (on the higher of price or market value)
On or after 12 Jan 2013	Up to 1 year	15%
	More than 1 year and up to 2 years	10%
	More than 2 years and up to 3 years	5%
	More than 3 years	No SSD payable

Covers factories, warehouses and similar uses. Duty is rounded down to the nearest dollar.

Seller’s Stamp Duty (SSD) – Residential & Industrial

Seller’s Stamp Duty (SSD) for Residential Property

SSD applies to residential properties acquired on/after 20 Feb 2010 and disposed of within the holding period.

Update (3 Jul 2025): Holding period increased from 3 → 4 years, and each SSD rate tier rose by +4 ppt for properties purchased on/after 4 Jul 2025 (no transition period).

Determining SSD Liability

Type: The property is residential.
Dates: Consider (i) date of purchase/acquisition, (ii) date of sale/disposal, and (iii) the applicable rate table.
Common purchase dates: Acceptance of OTP, S&P Agreement, Agreement for Lease (new HDB), transfer to beneficiary (if previously held on trust for non-identifiable BOs), or Transfer instrument (if others not applicable).
Special acquisition dating: Divorce/Inheritance/Family HDB transfers follow specific rules; rezoning or change of use to residential resets the acquisition date to the rezoning/change-of-use date. SERS replacement flats: acquisition date is the Agreement for Lease.
Date of sale/disposal: Buyer’s acceptance of OTP (not subject to later S&P execution), S&P Agreement, or Transfer (if earlier items not applicable).

Rates & Computation

Apply the relevant SSD rate to the higher of selling price or market value on the disposal date.
Different acquisition tranches: compute holding period for each from its own acquisition date.
Partial-interest disposals: compute SSD on the higher of price or market value of the partial interest.

Example A — Purchases between 14 Jan 2011 and 10 Mar 2017

Holding period considered: 4 years.

Example B — Purchases between 11 Mar 2017 and 3 Jul 2025

Holding period considered: 3 years.

Example C — Purchases on/after 4 Jul 2025

Holding period considered: 4 years.

Exemptions (Stamp Duties Act)

Licensed housing developers selling units they developed.
Public authorities (e.g., HDB/JTC) selling in the course of duty.
Government acquisitions under the Land Acquisitions Act.
Forced sales due to bankruptcy / involuntary winding up.
Specified HDB/SERS cases and certain inheritance/marriage scenarios per HDB rules.

Remission & Administration

Potential remission for qualified non-licensed developers (registered and lawfully carrying on housing development).
Payment via e-Stamping Portal; law firms to complete & retain the Residential SSD Declaration Form for 5 years.

Seller’s Stamp Duty (SSD) for Industrial Property

SSD applies to industrial properties acquired on/after 12 Jan 2013 and disposed of within the holding period.