When is SSD not payable?

SSD is not payable if you hold the residential property for more than 4 years before selling, for properties bought on or after 4 July 2025.

What SSD rate applies if I sell in the first year?

For properties bought on or after 4 July 2025, selling within the first year attracts an SSD rate of 16%.

How is the SSD holding period measured?

It is measured from the date you buy the property to the date you sell or dispose of it. Selling within 4 years triggers SSD at the applicable tier.

When do I pay Seller's Stamp Duty?

Q: Does SSD apply to properties bought before 4 July 2025?

The 4-year holding period and rates up to 16% apply to residential properties bought on or after 4 July 2025. The provided data does not cover earlier purchase rules.

You pay Seller's Stamp Duty (SSD) if you sell or dispose of a residential property within 4 years of buying it. For properties bought on or after 4 July 2025, rates range from 16% if sold within the first year down to 4% in the fourth year. Sell after 4 years and no SSD applies.

The full rules

Seller's Stamp Duty (SSD) — Residential Property

SSD is payable when you sell or dispose of a residential property within the holding period of 4 years. The rate depends on how long you held the property before selling.

These rates apply to residential properties bought on or after 4 July 2025.

Holding period (from purchase to sale)	SSD rate
Sold within 1st year	16%
Sold within 2nd year	12%
Sold within 3rd year	8%
Sold within 4th year	4%
Held more than 4 years	No SSD

Note: The SSD holding period was extended to 4 years with rates up to 16% for residential properties bought on/after 4 July 2025.

Worked example

Worked Example

Suppose you buy a residential property on 1 August 2025. Because it was bought after 4 July 2025, the 4-year SSD holding period applies.

If you sell within the 1st year (e.g. by July 2026), SSD is 16% of the sale price or market value, whichever is higher.
If you sell in the 2nd year, SSD drops to 12%.
If you sell in the 3rd year, SSD is 8%.
If you sell in the 4th year, SSD is 4%.
If you sell after 1 August 2029 (more than 4 years), no SSD is payable.

For a sale price of $1,500,000 in the 2nd year, SSD would be 12% × $1,500,000 = $180,000.

What this means for you

Short-term flipper

If you plan to resell quickly, SSD hits hardest. Selling in the first year costs 16% of the sale value. You would need to hold beyond 4 years to avoid SSD entirely.

Long-term owner-occupier

If you intend to live in the property for the long term, SSD is unlikely to affect you. Selling after 4 years means no SSD applies.

Buyer forced to sell early

If circumstances force a sale within 4 years, expect SSD at the rate matching your holding year (16%, 12%, 8% or 4%). Factor this into your figures before committing.