The Seller's Stamp Duty calculator works out the SSD payable if you sell a Singapore residential property within its holding period. Enter your purchase date, sale date and price, and it applies the correct rate to show what you would owe when selling early.
What this calculator does
Seller's Stamp Duty (SSD) is a tax designed to discourage short-term property flipping. It applies only when you sell a residential property within a set number of years after buying it. This calculator determines whether SSD applies to your sale, identifies which rate schedule governs your property (it depends on when you bought), and calculates the dollar amount based on your selling price or market value, whichever is higher.
Because the rules changed in July 2025, knowing exactly which regime applies to you is essential, and the calculator handles that automatically from your purchase date.
How Seller's Stamp Duty is calculated
SSD is charged as a percentage of the higher of the selling price or market value, with the rate falling the longer you hold the property. Two rate schedules currently apply, depending on when the property was bought.
Properties purchased between 11 March 2017 and 3 July 2025 are subject to a three-year holding period:
- Sold within Year 1: 12%
- Sold within Year 2: 8%
- Sold within Year 3: 4%
- Held beyond 3 years: 0%
Properties purchased on or after 4 July 2025 face a longer four-year holding period and higher rates:
- Sold within Year 1: 16%
- Sold within Year 2: 12%
- Sold within Year 3: 8%
- Sold within Year 4: 4%
- Held beyond 4 years: 0%
The July 2025 tightening (adding a fourth year and raising each rate by four percentage points) was introduced to further curb short-term speculation.
A worked example
Suppose you bought a condo on 1 August 2025 and need to sell it on 10 June 2026 for S$1.6 million. Because the purchase falls under the new regime and the sale is within the first year, SSD is charged at 16%, equal to S$256,000. Wait until the property is held beyond four years and the SSD drops to zero. The calculator shows this cliff clearly so you can time a sale to minimise or avoid the duty.
Who should use it
Sellers planning an early exit use it to size the tax before listing. Investors weighing a quick resale use it to test whether the gain survives the SSD hit. Buyers can use it to understand the constraint they will face if circumstances change. It is also useful for anyone navigating a forced sale due to divorce, relocation or financial hardship, where SSD can be a significant cost.
Why understanding SSD matters
SSD is paid by the seller and can run into hundreds of thousands of dollars on an early sale, easily erasing any capital gain. Knowing the holding period and the applicable rate lets you plan your exit, decide whether to hold a little longer to cross a threshold, and avoid a sale that would be uneconomic once the duty is paid. It also informs investment strategy from the outset, since the four-year window now requires a longer holding horizon.
Frequently asked questions
How long must I hold a property to avoid SSD in Singapore?
For properties bought on or after 4 July 2025, you must hold for more than four years to pay no SSD. For those bought between 11 March 2017 and 3 July 2025, the holding period is more than three years.
What are the current SSD rates?
Under the post-July 2025 rules, SSD is 16% in Year 1, 12% in Year 2, 8% in Year 3 and 4% in Year 4. The older schedule is 12%, 8% and 4% over three years.
Is SSD based on the selling price or the purchase price?
It is based on the higher of the actual selling price or the market value at the date of sale.
Does SSD apply to HDB flats?
SSD applies to residential property generally, but HDB flats are subject to a separate Minimum Occupation Period. Check both rules if you are selling an HDB flat early.
Can I use CPF to pay SSD?
No. SSD is a seller's liability typically settled in cash from the sale proceeds at completion.
This guide reflects SSD rules current in 2026 and is for general information only. Confirm your liability with IRAS or a conveyancing lawyer.
Sarah Chen
