Stamp duty

Seller's Stamp Duty in Singapore

Seller's Stamp Duty is paid by the seller of a Singapore home sold soon after it was bought. For homes bought on or after 4 July 2025, it is 16% if sold within 1 year, 12% within 2 years, 8% within 3 years and 4% within 4 years. Homes bought from 11 March 2017 to 3 July 2025 pay 12%, 8% and 4% within 3 years.

Checked against official sources on 20 October 2026

Seller's Stamp Duty calculator

An estimate at IRAS rates. IRAS assesses the duty when the document is stamped.

SSD rates by purchase date

  • Bought on or after 4 July 2025: 16% within 1 year, 12% within 2 years, 8% within 3 years, 4% within 4 years, none after 4 years.
  • Bought from 11 March 2017 to 3 July 2025: 12% within 1 year, 8% within 2 years, 4% within 3 years, none after 3 years.
  • Bought from 14 January 2011 to 10 March 2017: 16% within 1 year, 12% within 2 years, 8% within 3 years, 4% within 4 years.

How SSD is worked out

  • The holding period runs from the date you bought, in most cases the date you accepted the Option to Purchase or signed the Sale and Purchase Agreement, to the date you sell.
  • SSD is charged on the higher of the sale price and the market value, and rounded down to the dollar.
  • An inherited home takes the date the deceased bought it.
  • Example: a home bought on 1 August 2025 and sold on 1 February 2027 for $1,500,000 is in its second year, so SSD is 12%, or $180,000.

When and how you pay

  • The seller pays SSD within 14 days of the executed sale contract, through the myTax Portal.
  • IRAS does not defer stamp duty, and charges a penalty for late stamping and payment.
  • Some sellers are exempt, such as licensed housing developers, and some sales qualify for remission. IRAS lists both.

Know what your home would sell for

SSD is charged on the sale price or the market value. Homejourney estimates what your home is worth from recent transactions nearby.

Estimate your home’s value

Questions

How long must I hold my property to avoid SSD?

Four years for homes bought on or after 4 July 2025, and three years for homes bought from 11 March 2017 to 3 July 2025.

Who pays Seller’s Stamp Duty?

The seller, within 14 days of the executed sale contract.

Is SSD charged on the sale price or the valuation?

On whichever is higher: the sale price or the market value.

Do HDB flats pay Seller’s Stamp Duty?

SSD applies to residential property sold within the holding period. Most HDB owners sell only after their minimum occupation period of at least 5 years, by which time no SSD is payable.

Sources

Rules and fees change. Check the linked official pages before you commit, and ask a lawyer about your own sale or purchase.

Related guides

How to list and sell your condo yourself

List and sell your condo yourself: Seller's Stamp Duty, your lawyer's role, the Option to Purchase and your CPF refund, from IRAS, CEA and CPF Board.

Buyer's Stamp Duty in Singapore

Work out Buyer's Stamp Duty on a Singapore home: the 1% to 6% residential rates from IRAS, a calculator with each band, worked examples and when to pay.

Additional Buyer's Stamp Duty (ABSD) in Singapore

ABSD rates for Singapore citizens, PRs, foreigners and entities from IRAS, with a calculator: 20% on a second home for citizens, 5% on a first home for PRs, 60% for foreigners.