Selling your property? Here's exactly what you'd owe in Seller's Stamp Duty — and when it drops to $0.
Seller's Stamp Duty (SSD) applies if you sell within a set number of years of buying. The rate depends on your exact acquisition date and how long you've held the property — not a flat number everyone can quote you. Use the calculator below to get your own figure, sourced directly from IRAS.
Not financial or tax advice — this states facts about how SSD changes over time, not a recommendation to delay or bring forward your sale.
Property Type
Residential and industrial properties have separate rate schedules and separate exemption lists — this tool applies the correct one for your selection throughout.
Sale Details
Acquisition
Does an Exemption Apply?
If any of these apply, no SSD is payable and no calculation is needed. If you're not sure, just leave them unchecked.
Result
This is already the lowest bracket for this acquisition date.
These dates are based on the acquisition date(s) you entered and today's rate schedule. They state facts about how the amount changes over time — not a recommendation to delay your sale.
Because you acquired this property on 15 Jun 2022 and, as at 7 Sept 2026, have held it for 4 years 2 months, this works out to $0.
Estimate only — calculated as the matched bracket rate × the higher of selling price or market value at date of sale, rounded down to the nearest dollar. Source: iras.gov.sg — "Seller's Stamp Duty (SSD) for Residential Property", as-at 17–18 Jul 2026.
The exemption checklist and acquisition-date scenarios above cover the situations we could verify against IRAS as of this build. If your situation doesn't clearly match any of them, please confirm directly with Gary rather than assuming the standard calculation applies.
Estimate only, for planning purposes — confirm your exact figures with IRAS or a licensed professional. This is not tax advice.
Assumptions used:
- SSD is calculated on the higher of your entered selling price and market value.
- Holding period is measured from acquisition date to sale date using exact anniversaries — on the exact N-year anniversary of acquisition, the next (lower) bracket already applies.
- Multi-portion acquisitions are summed by computing each portion's holding period from its own acquisition date.
- The final figure is rounded down to the nearest whole dollar (Source: iras.gov.sg — "Seller's Stamp Duty (SSD) for Residential Property", as-at 17–18 Jul 2026).
What is SSD, in plain terms
Seller's Stamp Duty is a tax IRAS charges when you sell certain Singapore property within a defined holding period of buying it. It exists alongside — and is separate from — Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD), which apply on the way in, not the way out.
The rate you pay depends on two things: how long you've held the property, and which rate schedule was in force when you acquired it. Singapore has changed the SSD rate schedule several times since it was introduced, so two people selling on the same day but who bought at different times can owe different amounts — even at the same holding period.
Source: iras.gov.sg — "Seller's Stamp Duty (SSD) for Residential Property", as-at 17–18 Jul 2026.
Residential SSD rate history
There is no single "the SSD rate" — it depends on your acquisition date. Five regimes have applied since SSD began:
| Acquired | Rate structure | Holding period before $0 |
|---|---|---|
| 20 Feb 2010 – 29 Aug 2010 | Banded 1% / 2% / 3% | 1 year |
| 30 Aug 2010 – 13 Jan 2011 | Banded, 3 tiers | 3 years |
| 14 Jan 2011 – 10 Mar 2017 | Flat 16% / 12% / 8% / 4% | 4 years |
| 11 Mar 2017 – 3 Jul 2025 | Flat 12% / 8% / 4% | 3 years |
| On or after 4 Jul 2025 | Flat 16% / 12% / 8% / 4% | 4 years |
Properties acquired before 20 Feb 2010 predate SSD's introduction entirely — we don't have a verified rate schedule for that period, so the calculator will flag this rather than estimate a figure. If this applies to you, confirm directly with IRAS or with Gary.
Holding period is counted from your exact acquisition date to your exact sale date. On the precise anniversary of your purchase, the next (lower) bracket already applies — you don't need to wait a day past the anniversary.
Source: iras.gov.sg — "Seller's Stamp Duty (SSD) for Residential Property", as-at 17–18 Jul 2026.
How the amount is calculated
SSD is charged on the higher of your selling price or the property's market value at the date of sale, rounded down to the nearest dollar. If you're selling only a partial interest, it's calculated on that partial interest's value, not the whole property.
Worked example
A residential property bought for $1,000,000 on 2 Feb 2022 and sold on 2 Feb 2023 — exactly one year later — falls into the "more than 1 year, up to 2 years" bracket under the 2017–2025 schedule (8%), producing SSD of exactly $80,000.
Source: this example is IRAS's own official calculator (mytax.iras.gov.sg), used here as a reference case, verified 18 Jul 2026.
When no SSD applies
A small number of situations are fully exempt — no SSD is payable and no calculation is needed:
- Statutory disposal by a public authority (HDB or JTC)
- Government compulsory acquisition under the Land Acquisitions Act
- Bankruptcy proceedings or involuntary winding-up
- Sale by a developer of units it built itself
- Foreigner forced to sell under the Residential Property Act
- HDB flat sold in the open market before HDB claims a SERS-identified unit
- Flat returned to HDB on repossession or under SERS
- HDB-inherits-another-HDB forced disposal (for disposals on or after 18 Dec 2015)
If any of these apply to you, the calculator above has a checklist for exactly this.
Source: iras.gov.sg — SSD exemption pages (residential and industrial), as-at 17–18 Jul 2026.
FAQ — common special situations
I bought this property in more than one purchase (or a co-owner joined later) — how does that affect my SSD?
Each portion of the property is treated separately, based on its own acquisition date, then the amounts are summed. The calculator has a multi-portion option for exactly this — you'll enter each acquisition date and each portion's share of the total.
I inherited this property — what acquisition date do I use?
The deceased's original acquisition date, not the date you inherited it. The calculator's "how did you get this property" section covers this directly.
I received this property as part of a divorce settlement — does the clock restart?
No. Under the Matrimonial Proceedings Remission Rules, the relevant date is the later of when your marriage legally ended or the transferring party's original acquisition date — not the date of the transfer itself.
My family transferred an HDB flat to me — what date applies?
The earliest acquisition date among the owners who have continuously held an interest in the flat, not the date of the transfer to you. This applies to HDB flats only.
I got a SERS replacement flat — does meeting my Minimum Occupation Period (MOP) exempt me from SSD?
No — meeting MOP and being clear of SSD are two separate things. For a SERS replacement flat, the SSD clock runs from the date of the executed Agreement for Lease for the replacement flat, not your original unit's acquisition date and not your MOP date.
The property was rezoned after I bought it — does that change anything?
Rezoning has its own date-of-acquisition rule, and residential and industrial properties have different qualifying rezoning categories. The calculator's "how did you get this property" section covers this — check there before assuming your original purchase date is what counts.
Source for all of the above — iras.gov.sg — "Seller's Stamp Duty (SSD) for Residential Property", as-at 17–18 Jul 2026.
Not sure your situation is covered?
The exemption checklist and acquisition-date scenarios above cover what we've been able to verify against IRAS as of this page. If your situation doesn't clearly match any of them — a non-standard sale, a developer-specific remission, or anything else unusual — don't assume the standard calculation applies. Confirm directly with Gary or with IRAS before relying on any figure here for a real transaction.
Estimate only, for planning purposes — confirm your exact figures with IRAS or a licensed professional. This is not tax advice.
All information on this page is provided for general reference only and does not constitute professional advice. Figures are based on rates verified against official IRAS sources as of the dates stated above and are subject to change. Confirm current rates with IRAS before making any decision based on this page.