Singapore SSD Calculator
Seller's Stamp Duty — by holding period. Residential and industrial.
SSD applies only when the property is sold within the SSD holding period (3 years residential, 3 years industrial). It is calculated on the higher of the sale price or market value. SSD on residential property currently applies to properties acquired on or after 11 March 2017.
SSD rate schedule
Residential (acquired on/after 11 Mar 2017)
| Holding period | Rate |
|---|---|
| Within 1 year | 12% |
| More than 1 to 2 years | 8% |
| More than 2 to 3 years | 4% |
| More than 3 years | 0% (no SSD) |
Industrial (acquired on/after 12 Jan 2013)
| Holding period | Rate |
|---|---|
| Within 1 year | 15% |
| More than 1 to 2 years | 10% |
| More than 2 to 3 years | 5% |
| More than 3 years | 0% (no SSD) |
Frequently asked questions
What is Seller's Stamp Duty (SSD) in Singapore?▾
SSD is a stamp duty payable to IRAS when a seller disposes of residential or industrial property within the SSD holding period (3 years). It was introduced as a property cooling measure to discourage short-term speculation. SSD is calculated on the higher of the sale price or market value.
What are the SSD rates in Singapore for residential property?▾
For residential property acquired on or after 11 March 2017: 12% if sold within 1 year of purchase; 8% if sold between 1 and 2 years; 4% if sold between 2 and 3 years; 0% if sold after 3 years.
What are the SSD rates for industrial property?▾
For industrial property acquired on or after 12 January 2013: 15% if sold within 1 year; 10% if sold between 1 and 2 years; 5% if sold between 2 and 3 years; 0% if sold after 3 years.
Does SSD apply to HDB flats?▾
SSD does not directly apply to HDB flats sold during the Minimum Occupation Period (MOP), because HDB flats cannot be sold during MOP at all (with very limited exceptions like death, divorce, or financial hardship — and HDB approval is required). Once MOP is satisfied, the owner is free to sell. SSD applies to private residential property and industrial property sold within the 3-year window.
How is the SSD holding period calculated?▾
The holding period is measured from the date of acquisition (typically the date the OTP was issued or the date of the S&P) to the date of disposal (the OTP date or contract date for the sale). The calculator uses the difference in months between the two dates you enter.
Is there any SSD exemption?▾
Limited exemptions exist — for example, certain compulsory acquisitions, court-ordered transfers, or inheritance scenarios. Consult IRAS or a conveyancing lawyer for your specific facts.
Who pays SSD — buyer or seller?▾
The seller pays SSD. It is paid at the point of sale (typically settled through the conveyancing process). Late payment attracts a penalty.
Source: IRAS — Seller's Stamp Duty for Residential Property ↗
The SSD rate also depends on when the property was acquired — earlier acquisition dates may attract a different rate schedule. This calculator uses the current (post-11 Mar 2017 residential / post-12 Jan 2013 industrial) schedule.