Summary
Seller's Stamp Duty (SSD) in Singapore in 2026 applies at 16%, 12%, 8% or 4% when a residential property bought on or after 4 Jul 2025 is sold within four years, according to the Inland Revenue Authority of Singapore's (IRAS) SSD declaration form, updated 4 Jul 2025. Homes held for more than four years attract no SSD.
In a joint release on 3 Jul 2025, the Ministry of National Development, Ministry of Finance and Monetary Authority of Singapore extended the holding period from three to four years and raised each rate band by four percentage points.
The government cited a sharp rise in short-holding private transactions and in sub-sales of uncompleted units.
What this means for Singapore sellers
SSD is a tax on the seller, separate from the buyer's stamp duty. For anyone who bought after 3 Jul 2025, the earliest exit without SSD is four years away, which changes the arithmetic for short-term upgrading or sub-sales.
SSD Singapore 2026 rates by purchase date
The IRAS declaration form sets rates by acquisition date. The two regimes relevant to most owners:
| Holding period | Bought 11 Mar 2017 to 3 Jul 2025 | Bought on or after 4 Jul 2025 |
|---|---|---|
| Up to 1 year | 12% | 16% |
| More than 1 year, up to 2 years | 8% | 12% |
| More than 2 years, up to 3 years | 4% | 8% |
| More than 3 years, up to 4 years | No SSD | 4% |
| More than 4 years | No SSD | No SSD |
The form shows purchases from 14 Jan 2011 to 10 Mar 2017 faced the same four-year, 16%-to-4% schedule, so the July 2025 change restored that structure.
A home bought on 1 Jun 2025 stays under the three-year schedule.
What date counts as acquisition and disposal
IRAS fixes each end of the holding period by a set order of precedence.
For the date of purchase or acquisition, the IRAS form lists, in order: the date the Option to Purchase (OTP) is exercised; the date of the Sale and Purchase Agreement; the date of the Agreement for Lease (for new HDB flats and SERS replacement flats); and the date of transfer, if none of these applies.
For the date of sale or disposal, the order is: the date the buyer exercises the OTP; the date the Sale and Purchase Agreement is signed; or the date of transfer, if neither applies.
In an IRAS answer on Ask Gov, a buyer paid the option fee on 15 May 2025 but exercised the OTP on 9 Jul 2025. IRAS said the purchase date was 9 Jul 2025, so the four-year period applied, and no SSD would be payable on a sale on or after 9 Jul 2029.
How SSD is calculated and paid
IRAS's FAQ states that the SSD rate is applied to the selling price or the market value at the date of disposal, whichever is higher. A sale priced below market value is still taxed on market value.
The declaration form states that SSD is payable within 14 days after the date of sale or disposal, and that penalties of up to four times the duty may apply for late or non-payment. IRAS has said in an Ask Gov answer that SSD is payable only in cash, not from CPF savings.
Worked example (illustration only)
A buyer exercises an OTP on 1 Aug 2025 and later sells for S$2.0 million, with a market value of S$1.95 million. SSD is charged on the higher figure, S$2.0 million.
| Sale date (OTP exercised by buyer) | Holding period | Rate | SSD payable |
|---|---|---|---|
| 1 Jun 2026 | Up to 1 year | 16% | S$320,000 |
| 1 Jun 2027 | More than 1 to 2 years | 12% | S$240,000 |
| 1 Jun 2028 | More than 2 to 3 years | 8% | S$160,000 |
| 1 Jun 2029 | More than 3 to 4 years | 4% | S$80,000 |
| 1 Oct 2029 | More than 4 years | 0% | Nil |
Had the owner instead bought on 1 May 2025, before the change, the 1 Jun 2027 sale would have attracted 4% (S$80,000) and the 2028 and 2029 sales no SSD.
Common situations where SSD does or does not apply
IRAS has addressed several cases directly:
- HDB flats. The 3 Jul 2025 government release said the revised SSD does not affect HDB owners because of the Minimum Occupation Period on HDB flats.
- Inherited property. IRAS said the acquisition date is the date the deceased first acquired the property. If that holding period has ended at the sale date, no SSD is payable.
- Divorce transfers. IRAS said BSD, Additional Buyer's Stamp Duty (ABSD) and SSD are not payable on a transfer arising from matrimonial proceedings, if remission conditions are met.
- Gifts between spouses and part shares. IRAS said that where a share is acquired later, for example by gift from a spouse, the holding period for that share runs from its own acquisition date. A husband who received his wife's half share in March 2022 and sold in September 2022 owed SSD on that half share.
- Aborted deals. IRAS said BSD, ABSD and SSD above S$50 may be remitted on a rescinded or aborted sale agreement that meets the Aborted Sale and Purchase Agreements Remission conditions.
How SSD interacts with BSD and ABSD
IRAS's declaration form states that if SSD is payable but not fully paid, the document is not treated as duly stamped, even if BSD has been paid. The IRAS sources reviewed set out no further link beyond the remissions above.
FAQ
What is the SSD holding period in Singapore in 2026? Four years for residential property bought on or after 4 Jul 2025, according to IRAS. Homes bought between 11 Mar 2017 and 3 Jul 2025 keep a three-year period.
What is SSD charged on? The higher of selling price or market value at disposal, per IRAS.
Does SSD apply to HDB flats? The government said the 2025 change does not affect HDB owners because of the Minimum Occupation Period.
Education only — not tax, legal or investment advice. Confirm with a licensed professional.
What to do next
- Find your OTP exercise date or Sale and Purchase Agreement date, as that, not the option-fee date, starts the SSD clock.
- Count forward four years (three for purchases from 11 Mar 2017 to 3 Jul 2025) and price any earlier exit using the table above.
- Ask a conveyancing lawyer to check co-ownership, inherited or gifted shares, which can carry separate holding periods. Find verified Pros at https://proprkey.com/en/pros?segment=legalFinance
- Compare current resale asking prices before deciding whether to hold or sell: https://proprkey.com/en/properties?segment=buyer&mode=buy
- If you are buying new, factor the four-year SSD period into your exit plan when comparing projects: https://proprkey.com/en/new-developments