Seller's Stamp Duty calculator Singapore
Seller's Stamp Duty (SSD) is charged on the higher of the selling price or market value when a residential property is sold within its holding period. For property bought on or after 4 July 2025, it is 16% in the first year, 12% in the second, 8% in the third and 4% in the fourth, and nothing after four years.
Rules last changed on 4 July 2025.
Calculate your SSD
- SSD
- S$216,000
- Rate
- 12%
- No SSD from
- 2 October 2029
Held 1 full year of a 4-year holding period, on S$1,800,000.
Rule used for a purchase on 2 October 2025
4-year holding period, 16% / 12% / 8% / 4%, in force from 4 July 2025 (the policy event)
Current rates
| Held for | SSD rate |
|---|---|
| Up to 1 year | 16% |
| More than 1 year and up to 2 | 12% |
| More than 2 years and up to 3 | 8% |
| More than 3 years and up to 4 | 4% |
| More than 4 years | No SSD |
On the higher of the selling price and the market value, rounded down to the nearest dollar.
| Held for | SSD rate |
|---|---|
| Up to 1 year | 12% |
| More than 1 year and up to 2 | 8% |
| More than 2 years and up to 3 | 4% |
| 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 SSD page (Rates and computation, Example 3): a residential property bought on 7 July 2025 and sold on 9 May 2026, less than a year later, for S$1,800,000. SSD is 16%, which is S$288,000. A sale on or after 7 July 2029 would pay no SSD.
Source: IRAS, Seller's Stamp Duty (SSD) for Residential Property, Rates and computation, Example 3.
Rule history
Every published version of the rules this calculator uses, with the date it took effect.
SSD (residential)
Chosen by: The date the seller bought the property. The holding period then runs from it to the date of sale.
- From 4 July 2025In force today4-year holding period, 16% / 12% / 8% / 4%Read the policy event in the archive
- From 11 March 2017 to 3 July 20253-year holding period, 12% / 8% / 4%Primary source
Not modelled before 11 March 2017.
Questions
How is Seller's Stamp Duty calculated in Singapore?
SSD is a percentage of the higher of the selling price and the market value, set by how long the seller held the property. For property bought on or after 4 July 2025, it is 16% in the first year, 12% in the second, 8% in the third and 4% in the fourth. It is rounded down to the nearest dollar.
Which dates decide whether SSD applies?
Both ends are usually the date an Option to Purchase is accepted, or the date of the sale and purchase agreement. The purchase date sets which schedule applies; the time from purchase to sale sets the rate.
When does SSD stop applying?
On the anniversary that ends the holding period. IRAS's own example: a flat bought on 7 July 2025 pays no SSD if it is sold on or after 7 July 2029.
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