When do I pay Seller's Stamp Duty?
You pay Seller's Stamp Duty (SSD) when you sell or dispose of a residential property within 4 years of buying it. For properties bought on or after 4 July 2025, rates run from 16% if you sell in the first year down to 4% in the fourth year. Sell after holding for more than 4 years and no SSD applies.
The full rules
Seller's Stamp Duty (SSD) — when it applies
SSD is payable when you sell or dispose of a residential property within the holding period of 4 years from the date you bought it. The rate depends on how long you held the property before selling.
| Property sold within | SSD rate |
| 1st year | 16% |
| 2nd year | 12% |
| 3rd year | 8% |
| 4th year | 4% |
| More than 4 years | No SSD |
These rates apply to residential properties bought on or after 4 July 2025. SSD is calculated on the higher of the selling price or market value.
If you bought before this date, different rules may apply — confirm your position with IRAS.
Worked example
Worked example
Suppose you buy a condominium on 1 August 2025 and later decide to sell it.
- Sell within the first year (e.g. July 2026): SSD is 16%. On a $1,500,000 sale, that is $240,000.
- Sell in the third year (e.g. December 2027): SSD is 8%, or $120,000 on the same price.
- Sell after 4 years (e.g. September 2029): no SSD is payable.
The longer you hold, the lower the duty — and nothing is due once you pass the 4-year mark.
What this means for you
Which applies to you
Short-term seller: If you need to sell within a year or two of buying, expect the heaviest charge — 16% in year one, 12% in year two. Factor this into your sums before committing.
Holding to year 4: Selling in the fourth year brings SSD down to 4%. Waiting just past the 4-year mark removes it entirely.
Long-term owner: If you hold for more than 4 years, you pay no SSD when you sell.
Related questions
How long must I hold a property to avoid SSD?
Hold it for more than 4 years from your purchase date. Sell at any point within those 4 years and SSD applies, with rates falling from 16% in year one to 4% in year four.
What is the highest SSD rate?
16%, charged if you sell within the first year of buying a residential property purchased on or after 4 July 2025.
Is SSD based on my purchase or selling price?
SSD is calculated on the higher of the selling price or the market value of the property at the time of sale. Confirm the exact basis with IRAS.
When does the holding period start?
It starts from the date you acquired the property. The rate you pay depends on how many years into that period you sell.
Do these rates apply to older purchases?
These rates apply to residential properties bought on or after 4 July 2025. If you bought earlier, check your position with IRAS.
More answers: How does property decoupling work in Singapore?
Sources: IRAS — Seller's Stamp Duty · Last verified 2026-10-19