🏠 Property · Stamp Duties · Sub-Silo 1 · Tool #3

SSD Seller’s Stamp Duty Calculator Singapore 2026
Exact SSD by Holding Period — SSD-Free Date, Wait-to-Save Strategy & Net Proceeds

Calculate your exact Seller’s Stamp Duty (SSD) based on your purchase date and intended sale date. The calculator auto-detects your SSD regime — the new 3-year window (12%/8%/4%) for properties bought on or after 11 March 2017, or the old 4-year window (16%/12%/8%/4%) for properties bought from 14 January 2011 to 10 March 2017. Shows your exact SSD amount, SSD-free date, and how much you save by waiting for the next lower band.

✓ Auto-Detects 2017+ vs Pre-2017 Regime ✓ Exact Holding Period in Months ✓ SSD-Free Date Shown ✓ Wait-to-Save Strategy ✓ Net Proceeds After SSD
Year 1 (2017+)12% SSD
Year 2 (2017+)8% SSD
Year 3 (2017+)4% SSD
After Year 30% SSD
Old Regime4-Year 16%→4%
📅 SSD Inputs
Purchase & Sale Dates

Enter the date you signed the Sale and Purchase Agreement (SPA) or exercised the Option to Purchase (OTP) — whichever is the earlier binding document for your original purchase. For new launches, use the OTP exercise date. The SSD regime (3-year or 4-year) is determined by this date. Tip: check your original stamp duty certificate for the exact stamping date.

Enter the date you plan to grant or exercise the OTP with your buyer. SSD is assessed on the earlier of: (a) the date the seller grants the OTP, or (b) the SPA date. Use today’s date if selling immediately; use a future date to model the “wait and save” strategy.

Selling Price
S$

SSD is calculated on the selling price or market value of the property, whichever is higher — the same basis as BSD and ABSD. Enter the agreed selling price for standard transactions.

📅 SSD Calculation
📅

Enter your purchase date and sale date. The calculator auto-detects your SSD regime and computes exact SSD by holding period — plus your SSD-free date and how much you save by waiting for the next lower band or the end of the SSD window.

SSD Amount at Each Holding Period (red=high, amber=mid, green=free)

SSD Seller’s Stamp Duty Singapore 2026 — 3-Year New Regime vs 4-Year Old Regime, Rates & SSD-Free Window

Seller’s Stamp Duty (SSD) is a tax imposed on sellers who dispose of Singapore residential property within a specified holding period after purchase. Introduced in February 2010 to curb short-term property flipping, SSD has been revised multiple times. The current SSD structure — a 3-year window at 12%/8%/4% — applies to all residential properties purchased on or after 11 March 2017. Properties purchased between 14 January 2011 and 10 March 2017 use the older 4-year window (16%/12%/8%/4%). Properties purchased before 14 January 2011 have no SSD. SSD is paid by the seller (unlike BSD and ABSD paid by the buyer) and must be paid within 14 days of the disposal date.

SSD Rate Table — New Regime (Purchased On or After 11 March 2017)

Holding PeriodSSD RateSSD on S$1M SaleSSD on S$1.5M Sale
Sold within 1st year (0–12 months)12%S$120,000S$180,000
Sold within 2nd year (12–24 months)8%S$80,000S$120,000
Sold within 3rd year (24–36 months)4%S$40,000S$60,000
Sold after 3rd year (36+ months)0%S$0S$0

SSD Rate Table — Old Regime (Purchased 14 Jan 2011 – 10 Mar 2017)

Holding PeriodSSD RateSSD on S$1M SaleSSD on S$1.5M Sale
Sold within 1st year16%S$160,000S$240,000
Sold within 2nd year12%S$120,000S$180,000
Sold within 3rd year8%S$80,000S$120,000
Sold within 4th year4%S$40,000S$60,000
Sold after 4th year0%S$0S$0

How This SSD Calculator Works — Auto-Regime Detection, Holding Period & Wait Strategy

Step 1 — Enter Purchase Date: Regime Auto-Detected

Enter your original purchase date (OTP exercise or SPA signing date). The calculator instantly identifies your SSD regime: “New Regime” (3-year SSD window) if purchased on or after 11 March 2017, or “Old Regime” (4-year SSD window) if purchased between 14 January 2011 and 10 March 2017. The regime badge appears immediately under the date field.

Step 2 — Enter Sale Date: Exact Holding Period in Months

Enter your intended sale date. The calculator computes the exact holding period in years and months — critical because SSD bands are in 12-month intervals and being off by a single month can mean tens of thousands of dollars in SSD. The SSD-free date is shown prominently, as is the number of months remaining until you exit the SSD window entirely.

Step 3 — Read the Wait-to-Save Strategy

If your sale date falls in an SSD-paying band, the calculator shows the “Wait and Save” panel: how many more months to wait for the next lower band or the SSD-free date, the SSD at the next band, and the exact dollar saving. This is the single most actionable insight — if waiting 3 months saves S$40,000, that is a compelling case to delay the sale.

3 Real Singapore SSD Examples — Quick Flip, Mid-Holding Seller & SSD-Free Timing

Sell at 10 Months — Maximum SSD

PurchasedJun 2024
Sell atApr 2025 (10 mo)
RegimeNew (3-yr)
SSD rate12%
Sale price S$1.5MSSD S$180,000
Wait 2 monthsSave S$60,000

Sell at 20 Months — Middle Band

PurchasedJan 2024
Sell atSep 2025 (20 mo)
SSD rate8%
Sale price S$1.2MSSD S$96,000
Wait 4 monthsSave S$48,000
SSD-free dateJan 2027

SSD-Free After 36 Months

PurchasedMar 2022
SSD-free fromMar 2025
Sell inJun 2025 (39 mo)
SSD rate0%
Sale price S$1.8MSSD S$0
Net proceedsS$1,800,000

3 Expert SSD Tips — The One-Day Rule, Sub-Sale SSD & SSD vs ABSD Remission Conflict

1

The One-Day Rule: Selling One Day Earlier Can Cost You Tens of Thousands

SSD holding periods are calculated in complete months. Selling on the 365th day after purchase (before the 12-month anniversary of the OTP exercise date) triggers the 12% Year 1 SSD rate. Selling on the 366th day (the 12-month anniversary or later) drops to the 8% Year 2 rate. On a S$1.5M property: the saving from waiting those extra days is S$60,000 (S$180,000 at 12% vs S$120,000 at 8%). Similarly, crossing from the 2nd year into the 3rd year saves another S$60,000 on the same property. Sellers should calculate the exact SSD band crossover date — using this calculator — before listing their property or accepting any OTP. Estate agents sometimes underestimate the SSD implication: always verify the exact dates yourself or with your conveyancing solicitor before committing to a sale timeline.

2

Sub-Sale SSD: Selling an Uncompleted Property Before TOP Also Attracts SSD

SSD is not limited to completed properties. If you purchased an uncompleted new launch unit and sell your interest in it (sub-sale) before the Temporary Occupation Permit (TOP) is issued — and if this is within the SSD holding period — SSD applies on the sub-sale price. Sub-sales of uncompleted residential properties within the SSD window are subject to 12%, 8%, or 4% SSD depending on holding period. The holding period starts from the date you signed the developer’s OTP or SPA — not the TOP date. Sub-sales at a profit during Years 1–2 are thus subject to significant SSD on top of the developer’s direct sales conditions (many developers prohibit or penalise sub-sales during the construction period). Check your SPA terms and calculate SSD before any sub-sale agreement.

3

SSD vs ABSD Remission Conflict: Selling Within 6 Months Triggers Both

A common situation for SC upgraders: they buy a second property (paying 20% ABSD) and intend to claim ABSD remission by selling their first property within 6 months. However, if the first property was purchased within the last 3 years, selling it within 6 months of buying the second property could trigger SSD on the first property sale — at 12%, 8%, or 4% depending on how long they have held it. Example: SC buys condo A in January 2024. In January 2026 (25 months holding), they buy condo B (paying 20% ABSD). They plan to sell condo A within 6 months (by July 2026, which is 30 months of holding = 4% SSD on condo A). Total cost: 20% ABSD on condo B + 4% SSD on condo A. For the ABSD remission benefit to make sense, the combined ABSD saving on condo B must exceed the SSD cost on condo A. This calculation requires modelling both properties together — use our ABSD Remission Calculator alongside this SSD tool for the complete picture.

16 FAQs — SSD Singapore 2026, Holding Period, Regime Change & Exemptions

What is Seller’s Stamp Duty (SSD) and why was it introduced?+
Seller’s Stamp Duty (SSD) is a tax imposed on the seller of a Singapore residential property when they dispose of it within a specified holding period after purchase. It was introduced in February 2010 as a property market cooling measure targeting short-term speculative buying and reselling (“property flipping”). Unlike BSD and ABSD (paid by the buyer), SSD is paid by the seller. The rationale: short-term sellers who generate profits from rapid price appreciation should contribute more in stamp duty, reducing speculative demand. SSD has been revised multiple times — the current 3-year 12%/8%/4% structure (effective 11 March 2017) remains in force for 2026 with no announced changes.
Which SSD regime applies to me?+
Your SSD regime is determined by the date you purchased (OTP exercise or SPA signing date) the property you are now selling: (1) Purchased on or after 11 March 2017: New Regime — 3-year SSD window (12%/8%/4%/0%). (2) Purchased between 14 January 2011 and 10 March 2017: Old Regime — 4-year SSD window (16%/12%/8%/4%/0%). (3) Purchased before 14 January 2011: No SSD applicable — this predates SSD. The regime for each property is fixed at the time of purchase — a change in SSD policy after you bought does not retroactively change your regime.
How is the SSD holding period calculated?+
The SSD holding period runs from the date of purchase (earlier of OTP exercise or SPA date) to the date of disposal (earlier of granting OTP to buyer or SPA signing). For example: if you bought on 15 January 2024 and grant OTP to a buyer on 10 January 2025, the holding period is 11 months and 26 days — within Year 1 (12% SSD). If you wait until 15 January 2025 (exactly 12 months), you enter Year 2 (8% SSD). The boundary is strict: 12 complete months means you are in the 2nd year; 11 months and 30 days means you are in Year 1. Always verify the exact calendar dates with your conveyancing solicitor, as legal practitioners calculate this from the precise stamping dates on IRAS records.
Does SSD apply to HDB flats?+
SSD applies to all Singapore residential properties — including HDB flats. However, HDB resale flat sellers rarely face SSD in practice because: (1) HDB MOP (Minimum Occupation Period) is 5 years for BTO flats and 3 years for resale flats (under certain conditions) — by the time an HDB owner can legally sell, they are typically past the SSD window; (2) For HDB BTO flats with a 5-year MOP: the SSD window (3 years) expires well before the MOP ends, so SSD is never an issue for BTO sellers. SSD is more relevant for private condominium and landed property sellers who face no statutory MOP restriction.
Is there SSD on commercial or industrial property sales?+
No. SSD only applies to residential properties. Commercial shophouses, industrial units, office spaces, retail units, and mixed-use developments (commercial floors) do not attract SSD regardless of how quickly they are sold after purchase. This is another advantage of commercial property for investors — no ABSD on purchase and no SSD on sale, regardless of holding period. For residential property converted to commercial use, or HDB commercial units, consult IRAS for the specific classification.
Can SSD be paid using CPF?+
No. SSD must be paid entirely in cash. Unlike BSD (which buyers can pay using CPF OA), SSD is a seller’s obligation and cannot be paid from CPF. The SSD amount is typically deducted by the conveyancing law firm from the sale proceeds received at completion — it is paid to IRAS via e-Stamping before or on completion day. Sellers should factor the SSD cash outflow into their property sale proceeds calculations. The net proceeds after SSD (and after refunding CPF accrued interest from the earlier purchase) determine the actual cash the seller receives.
What is the SSD rate for a property bought in 2020 and sold in 2026?+
A property bought in 2020 falls under the New Regime (purchased after 11 March 2017). Selling in 2026: if purchased in early 2020 and sold anytime in 2026, the holding period is approximately 6 years — well beyond the 3-year SSD window. No SSD applies. For any property purchased before approximately January 2023 (more than 3 years ago from June 2026), the SSD window has already closed under the New Regime. SSD is only relevant for properties purchased after approximately June 2023 (for sellers transacting in mid-2026). Always check your exact purchase date against the SSD-free date using this calculator.
Does SSD apply to gifted or inherited property?+
For gifted property (inter vivos transfer): SSD is assessed on the disposal by the donor — if the donor transfers the property within the SSD holding period, SSD applies on the market value (since no consideration is paid, market value is used). For inherited property: the holding period for SSD purposes typically starts from when the property was originally purchased by the deceased — not from the date of inheritance. If the deceased held the property for more than 3 years before death, no SSD applies when the beneficiary sells. If the deceased held it for less than 3 years and the beneficiary sells quickly, the remaining SSD period may apply. Consult IRAS directly for specific inheritance situations as individual circumstances vary.
Is SSD calculated on selling price or purchase price?+
SSD is calculated on the selling price or market value at the time of disposal, whichever is higher. This means even if you sell at a loss (below your purchase price), SSD is calculated on the market value — not your actual selling price — if the market value is higher. Conversely, if you sell below market value (e.g., distressed sale to a related party), IRAS will assess SSD on the higher market value. For standard arm’s-length transactions between unrelated parties, selling price equals market value and there is no practical difference.
When must SSD be paid?+
SSD must be paid within 14 days of the date of disposal (the date the seller grants or accepts the OTP, or executes the SPA). For most residential transactions, SSD is handled by the seller’s conveyancing solicitor — the law firm deducts SSD from the sale proceeds and pays IRAS via e-Stamping before or at completion. Sellers should inform their solicitor about the potential SSD liability at the earliest stage of engaging them for the sale. Late payment of SSD attracts penalties at IRAS’s prescribed rates. SSD is a first charge on the property — it must be cleared before the title can be transferred to the buyer.
What happens to SSD if the sale falls through after OTP is granted?+
The SSD obligation is triggered when the seller grants the OTP — not when the OTP is exercised or when completion occurs. If the buyer does not exercise the OTP (i.e., forfeits the option fee and walks away), the property sale does not proceed — and technically, since no disposal occurred, SSD may not be applicable. However, if the SPA was signed and subsequently rescinded, SSD paid can be refunded by IRAS (same process as BSD/ABSD refunds — apply within 6 months). Consult IRAS or your solicitor for the specific situation, as the timing of when SSD is “triggered” for a lapsed OTP requires professional confirmation.
Can the seller negotiate with the buyer for the buyer to absorb SSD?+
Legally, SSD is the seller’s obligation and cannot be shifted to the buyer in the formal IRAS sense — the seller’s solicitor files and pays SSD. However, commercially, sellers and buyers can negotiate the sale price to effectively transfer the economic burden: a seller facing 4% SSD might price their property S$60,000 higher (on a S$1.5M property) to recover the SSD cost from the buyer, or the buyer might negotiate a S$60,000 discount as consideration for the seller absorbing SSD and timing the sale within the SSD window. In practice, SSD-paying sellers often command lower sale prices because buyers know the seller has a higher urgency to transact — making the negotiating dynamic less favourable for sellers within the SSD window.
What if I convert my residential property to commercial use — does SSD still apply when I sell?+
The SSD classification depends on the property’s residential designation at the time of purchase, not at the time of sale. If you purchased a property classified as residential and later obtained planning permission to convert it to commercial use (e.g., converting a shophouse to a full commercial unit): SSD liability upon disposal within the holding period would depend on whether IRAS classifies the disposal as residential or commercial. For mixed-use shophouses (commercial ground floor, residential upper floors): the residential portion may attract SSD while the commercial portion does not. Consult IRAS directly or engage a property tax specialist for mixed-use or conversion scenarios.
Is there SSD for Executive Condominiums (ECs)?+
Yes. Executive Condominiums (ECs) are classified as residential property for SSD purposes. SSD applies if an EC is sold within the holding period (3 years under the new regime). However, ECs have a Minimum Occupation Period (MOP) of 5 years from the date of TOP before they can be sold in the open market. Since the SSD window (3 years from purchase date) typically expires before or around the MOP end, most EC sellers are not subject to SSD by the time they can legally sell. The SSD holding period for ECs starts from the date of purchase (OTP exercise with developer), not the TOP date.
Do foreigners pay SSD at a higher rate?+
No. SSD rates are the same for all sellers regardless of nationality, citizenship, or residency status. A Singapore Citizen, PR, or foreigner selling a residential property within the SSD window all pay the same 12%/8%/4% SSD (or 16%/12%/8%/4% for the old regime). The key distinction for residential property transactions is in ABSD (on purchase) — where foreigners pay 60% — not in SSD (on sale). A foreigner who purchased Singapore residential property and sells within 3 years faces SSD at the standard rates, on top of the 60% ABSD they already paid on purchase — making short-term residential property investment in Singapore extremely costly for foreigners.
What is a sub-sale and does SSD apply to it?+
A sub-sale occurs when a buyer who has signed an OTP or SPA for an uncompleted (under construction) residential property sells their interest to a third party before the property is completed (before TOP). The original buyer (sub-seller) has not yet received legal title but sells their contractual rights. SSD applies to sub-sales of residential property if the sub-sale occurs within the SSD holding period (calculated from the original OTP exercise or SPA date). At 12% SSD, a sub-sale profit on a high-value new launch unit can be significantly eroded by SSD. Developers may also impose restrictions or penalties on sub-sales in their SPAs. Always check both the developer’s SPA terms and SSD implications before proceeding with any sub-sale.

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Invest sale proceeds after SSD holding period
Legal Disclaimer & Editorial Transparency. SSD New Regime (purchased on/after 11 March 2017): Year 1 (0–12 months) 12%, Year 2 (12–24 months) 8%, Year 3 (24–36 months) 4%, after 3 years 0%. SSD Old Regime (purchased 14 January 2011 to 10 March 2017): Year 1 16%, Year 2 12%, Year 3 8%, Year 4 4%, after 4 years 0%. No SSD for properties purchased before 14 January 2011. SSD only applies to residential property — no SSD on commercial or industrial property. Calculated on higher of selling price or market value. Paid by seller within 14 days of disposal. Cannot be paid using CPF. Sub-sales of uncompleted residential property within holding period also subject to SSD. All calculations indicative — verify exact dates and regime at iras.gov.sg/SSD. Not legal or financial advice. Operated by MAFHH INTERNATIONAL LTD.