Seller’s Stamp Duty: rates and the 4-year rule.
Seller’s Stamp Duty (SSD) applies when you sell a home soon after buying it. It is charged on the sale price or market value, whichever is higher, whether or not you made a profit.
Rates for homes bought on or after 4 July 2025
| Sold within | SSD |
|---|---|
| 1 year | 16% |
| More than 1 to 2 years | 12% |
| More than 2 to 3 years | 8% |
| More than 3 to 4 years | 4% |
| More than 4 years | None |
Rates for homes bought from 11 March 2017 to 3 July 2025
| Sold within | SSD |
|---|---|
| 1 year | 12% |
| More than 1 to 2 years | 8% |
| More than 2 to 3 years | 4% |
| More than 3 years | None |
How is the holding period counted?
For most purchases the clock starts on the date you accepted the Option to Purchase, and the sale date is generally when your buyer accepts yours. IRAS’s example: a home bought on 7 July 2025 has no SSD if sold on or after 7 July 2029.
Does SSD apply to HDB flats?
Yes, if an HDB flat is sold within the holding period. For normal sales the 5-year MOP usually runs past the holding period, but check your dates.
Who pays, and when?
The seller pays, within 14 days of the sale contract, through myTax Portal. Late payment attracts a penalty.
How to avoid it
Time the sale. If you are close to the anniversary, the OTP date of your sale decides the rate, so plan marketing so the OTP falls after it. The stamp duty calculator shows BSD, ABSD and SSD together.
Official references
Checked 11 November 2026. General guidance: confirm your eligibility, financing and transaction conditions for your circumstances before committing.