Concept
Seller's Stamp Duty (SSD)
SSD is a duty on private residential property sold within a holding period from when it was bought.
SSD rates
On the sale price. HDB flats are not subject to SSD — they have the MOP instead.
| Sold within | Bought 11 Mar 2017 – 3 Jul 2025 | Bought on/after 4 Jul 2025 |
|---|---|---|
| 1 year | 12% | 16% |
| 2 years | 8% | 12% |
| 3 years | 4% | 8% |
| 4 years | 0% | 4% |
| After the holding period | 0% | 0% |
Key points
- The 4 July 2025 revision extended the holding period from three years to four and raised each tier by 4 percentage points.
- SSD never applies to HDB flats. The Minimum Occupation Period governs when an HDB flat can be sold.
- SSD comes out of your sale proceeds — it is paid by the seller, not the buyer.
Frequently asked questions
How much is Seller's Stamp Duty in Singapore?
For private residential property bought from 11 March 2017 to 3 July 2025: 12%, 8%, 4% of the sale price for a sale within one, two or three years, nil after. For a purchase on or after 4 July 2025: 16%, 12%, 8%, 4% over four years.
Do HDB flats pay SSD?
No. HDB flats are never subject to Seller's Stamp Duty. The Minimum Occupation Period is what restricts when you can sell an HDB flat.
Who pays SSD, the buyer or the seller?
The seller. It is deducted from the sale proceeds at completion.