Industrial Seller's Stamp Duty calculator Singapore
Industrial property bought on or after 12 January 2013 pays Seller's Stamp Duty (SSD) if it is sold within three years. The rate is 15% in the first year, 10% in the second and 5% in the third, on the higher of the price and the market value. Property bought earlier pays none.
Rules last changed on 12 January 2013.
Calculate your SSD
- SSD
- S$200,000
- Rate
- 10%
- No SSD from
- 2 October 2028
Held 1 full year of a 3-year holding period, on S$2,000,000.
Rule used for a purchase on 2 October 2025
3-year holding period, 15% / 10% / 5%, in force from 12 January 2013 (the policy event)
Current rates
| Held for | SSD rate |
|---|---|
| Up to 1 year | 15% |
| More than 1 year and up to 2 | 10% |
| More than 2 years and up to 3 | 5% |
| More than 3 years | No SSD |
On the higher of the selling price and the market value, rounded down to the nearest dollar.
A worked example
IRAS works this case on its industrial SSD page (Example 1): a factory unit bought after 12 January 2013 and sold for S$2,000,000 eight months later. Taking the purchase as 1 February 2013 and the sale as 1 October 2013, SSD is 15%, which is S$300,000. A sale on or after 1 February 2016 would pay none.
Source: IRAS, Seller's Stamp Duty (SSD) for Industrial Property, Example 1.
Rule history
Every published version of the rules this calculator uses, with the date it took effect.
SSD (industrial)
Chosen by: The date the seller bought the property. The holding period then runs from it to the date of sale.
- From 12 January 2013In force today3-year holding period, 15% / 10% / 5%Read the policy event in the archive
Not modelled before 12 January 2013.
Questions
How is SSD on industrial property calculated?
It is a percentage of the higher of the selling price and the market value, set by how long the seller held the property: 15% in the first year, 10% in the second and 5% in the third. Nothing is payable once three years have passed. It is rounded down to the nearest dollar.
Does SSD apply to industrial property bought before 2013?
No. It applies to industrial property acquired on or after 12 January 2013. IRAS's own FAQ says a property given to the seller before that date would not attract SSD.
What if the property is partly industrial?
SSD is charged on the value attributed to the industrial part. In IRAS's second example a mixed property sells for S$60 million, the industrial part is taken as S$50 million, and SSD is worked on that S$50 million. Enter the industrial part's value.
Is this calculator financial or legal advice?
No. It applies the published rates for the dates you enter. Confirm the duty with IRAS or your lawyer before you sell.
Estimates only, from the published rules in force on the date you enter. Confirm with IRAS or your lawyer before you transact. All calculators