Seller Stamp Duty Singapore 2026: Updated SSD Rules Every Property Seller Should Know

Selling a property in Singapore can feel stressful, especially when you realise that Seller Stamp Duty (SSD) could take a large chunk out of your sale proceeds. Many property owners only start asking questions after agreeing to sell. 

Do I need to pay SSD? How much will IRAS charge? Does SSD apply to HDB flats or only private homes? A slight misunderstanding around holding periods or exemptions can lead to unexpected costs and delays.

This guide on Seller Stamp Duty Singapore 2026 clears up that confusion. It explains how Seller Stamp Duty IRAS rules work, when Seller Stamp Duty for HDB applies, and how stamp duty for private property is calculated under the latest regulations. 

Whether you are planning a sale soon or simply reviewing your options, this article walks you through SSD rates, exemptions, and real examples. Hence, you know exactly what to expect before making any decision.

Table of Contents

1. What Is Seller’s Stamp Duty (SSD)?
2. What Are the Seller’s Stamp Duty Rates in Singapore for 2026?
3. How Is Seller’s Stamp Duty Calculated?
4. Does Seller’s Stamp Duty Apply to HDB Flats?
5. How Is Seller Stamp Duty for Private Property Different?
6. Does Seller Stamp Duty Apply to Industrial Properties?
7. Who Is Exempt from Paying Seller’s Stamp Duty?
8. What Should Sellers Consider Before Finalising a Sale?

What Is Seller’s Stamp Duty (SSD)?

Seller’s Stamp Duty (SSD) is a tax imposed on sellers of residential properties in Singapore when a property is sold within a specified holding period. SSD, administered by IRAS, applies to both HDB and private residential properties that meet the conditions, and its primary purpose is to discourage short-term property speculation.

What Is the SSD Holding Period?

The SSD holding period is the period a property owner has held the property, measured from the date of purchase or acquisition to the date of sale or disposal. This period determines whether Seller’s Stamp Duty applies and which SSD rate is charged.

For residential properties purchased between 11 March 2017 and 3 July 2025, SSD applies if the property is sold within 3 years. For properties purchased on or after 4 July 2025, SSD applies if the property is sold within 4 years, with higher rates for shorter holding periods. Once the property has been held beyond the applicable SSD period (3 or 4 years, depending on purchase date), no Seller’s Stamp Duty is payable.

What Are the Seller’s Stamp Duty Rates in Singapore for 2026?

Seller’s Stamp Duty (SSD) rates in 2026 depend on when the property was purchased and how long it is held before sale. If you are selling a property in 2026, the applicable SSD structure is determined by the acquisition date.

SSD Rates for Properties Bought On or After 4 July 2025

These rates apply to residential properties purchased on or after 4 July 2025 and sold within the holding period.

This structure introduces higher SSD rates and extends the holding period to four years, increasing the cost of early resale for properties acquired from 4 July 2025 onwards.

How Is Seller’s Stamp Duty Calculated?

Seller’s Stamp Duty (SSD) is calculated using a clear set of rules defined by IRAS. While the formula itself is straightforward, the final amount payable can vary significantly depending on a few key factors. Understanding how SSD is computed helps sellers estimate their costs more accurately before committing to a sale.

1. Selling Price vs Market Value

When calculating Seller’s Stamp Duty, IRAS does not automatically use the selling price stated in the transaction. Instead, the higher of the two values is taken as the base amount.

• SSD is calculated as the higher of the selling price and the property’s market value.
• If a property is sold below market value, IRAS may still assess SSD based on the market valuation.
• This rule prevents under-declaration of property values to reduce stamp duty.
• The applicable SSD rate is then applied to this higher value.

Even if a property is sold at a discount, SSD may still be charged based on its market value, thereby increasing the duty payable.

2. Factors That Affect the SSD Amount

Factors beyond the sale price influence the total SSD payable. Several timing-related elements also come into play.

• Date of purchase or acquisition, which determines the SSD rate structure.
• Date of sale or disposal, which affects the holding period.
• Length of the holding period, which decides the applicable SSD rate.
• SSD rate tier, based on the relevant holding period bracket.
• The higher value between the selling price and market value is used for calculation.

SSD is driven by a combination of timing, applicable rates, and property valuation rather than profit made from the sale.

3. Why Selling Earlier Results in Higher SSD

Seller’s Stamp Duty is structured to discourage short-term property sales by imposing higher rates for shorter holding periods.

• Shorter holding periods fall under higher SSD rate brackets.
• Properties sold within the first year attract the highest SSD rates.
• SSD rates decrease gradually as the holding period increases.
• Selling even slightly earlier than the required holding period can trigger a significantly higher SSD rate.
• Once the minimum holding period is fully met, no SSD is payable.

The earlier a property is sold, the higher the Seller’s Stamp Duty payable, making timing a critical factor when planning a property sale.

Does Seller’s Stamp Duty Apply to HDB Flats?

For most homeowners, Seller Stamp Duty for HDB flats is not a concern under the rules governing HDB flat ownership. Seller’s Stamp Duty (SSD) applies only when a property is sold within a specific holding period, and HDB flats are subject to a separate requirement known as the Minimum Occupation Period (MOP).

Why Most HDB Flat Sellers Do Not Pay SSD?

HDB flat sellers usually do not pay Seller’s Stamp Duty because of the Minimum Occupation Period (MOP) requirement.

• HDB owners can sell their flat only after completing a five-year Minimum Occupation Period (MOP).
• Seller’s Stamp Duty applies only when a property is sold within the SSD holding period.
• Under current SSD rules, no SSD is payable once the holding period is exceeded.
• Since the five-year MOP is longer than the SSD holding period, most HDB resale transactions automatically fall outside the SSD scope.

By the time an HDB flat becomes eligible for resale, the SSD holding period has already passed, so Seller Stamp Duty HDB is usually not payable.

Here is a corrected, blog‑ready version of the “When SSD still applies” section for HDB flats.

When Can Seller’s Stamp Duty Still Apply to HDB Flats?

Seller’s Stamp Duty (SSD) on HDB flats is uncommon, but it may apply in special situations where ownership changes without a typical purchase, and the flat is then sold within the SSD holding period.

Examples of situations where SSD can potentially apply

• Transfer of an HDB flat arising from divorce, where one party becomes the owner of the whole or a larger share.
• Transfer of an HDB flat within the family (e.g. from parents to children) under HDB/IRAS “Transfer of HDB Flat Within Family” rules, if the transfer does not qualify for full SSD remission.
• Inherited HDB flats that are later sold, where the deceased originally acquired the flat within the SSD period, and no specific exemption applies.

How IRAS Counts the Holding Period in These Cases

For inheritance cases, IRAS usually counts the SSD holding period from the date the original owner first bought the flat, not from the date the beneficiary received it.

For family transfers that qualify under the Stamp Duties (Transfer of HDB Flat Within Family) Remission rules, IRAS generally uses the earliest purchase date of any existing owner who still holds a share of the flat. If the transfer does not qualify for remission, SSD may still be assessed based on the acquisition date defined by IRAS.

If, based on that acquisition date, the flat is sold within the applicable SSD holding period of three or four years, depending on when it was first acquired, and no HDB or IRAS exemption applies, Seller Stamp Duty will be payable.

SSD does not arise just because the flat is an HDB or because a transfer has happened recently; it arises when the disposal falls within the SSD window as measured from IRAS’s recognised acquisition date, after taking into account any specific remissions or exemptions.

What HDB Owners Should Check Before Selling?

Before selling an HDB flat, sellers should confirm their SSD position using these checks.

• Whether the flat was acquired through purchase, transfer, or inheritance.
• The official acquisition date is recorded with IRAS.
• Whether the sale date falls within or beyond the SSD holding period.

Seller Stamp Duty HDB is rarely payable for standard resale flats, but it can apply in transfer or inheritance cases. Checking the acquisition method and holding period ensures there are no unexpected SSD charges at the point of sale.

How Is Seller Stamp Duty for Private Property Different?

When it comes to Seller’s stamp duty in Singapore, private residential properties are more commonly affected than HDB flats. This is mainly because private properties can be sold at any time, increasing the likelihood that they fall within the SSD holding period. Understanding how SSD applies specifically to private homes helps sellers avoid costly mistakes.

SSD Rules for Private Residential Properties

Private residential properties are subject to seller stamp duty in Singapore when sold within the applicable holding period.

• SSD applies if a private property is sold within the SSD holding period, based on its acquisition date.
• The SSD rate depends on how long the property has been held, not on whether the sale is profitable.
• SSD is calculated on the higher of the selling price or market value.
• The applicable SSD structure depends on when the property was purchased, as different acquisition periods follow different rate tables.
• SSD applies to condominiums, landed homes, and strata-titled private residences.

Private property sellers face a higher likelihood of paying SSD because there is no Minimum Occupation Period restricting early sales.

Common SSD Mistakes Private Property Sellers Make

Many private property sellers misunderstand how seller stamp duty Singapore works, leading to unexpected tax costs.

• Assuming SSD applies only if a profit is made.
• Miscalculating the holding period by counting from the wrong date.
• Forgetting that SSD is based on the higher of the selling price or market value.
• Overlooking SSD exposure after property transfers, such as divorce or inheritance.
• Finalising a sale just days before the holding period ends, triggering a higher SSD rate.

Most SSD issues for private property sellers arise from timing errors and incorrect assumptions, making it essential to confirm SSD liability before committing to a sale.

Does Seller Stamp Duty Apply to Industrial Properties?

Seller Stamp Duty industrial rules are different from residential property rules. Seller’s Stamp Duty (SSD) applies to most industrial properties in Singapore under specific conditions. These rules differ from residential SSD and follow a separate framework set out by IRAS.

SSD applies to industrial properties such as factories, warehouses, and land zoned for industrial use under the Master Plan, including B1, B2, and Business Park zoning. The rules apply to properties acquired on or after 12 January 2013.

SSD becomes payable if the industrial property is sold or disposed of within a three-year holding period, regardless of the actual use of the property or the buyer’s profile. This differs from residential SSD, which follows a separate rate structure and has undergone more recent changes.

Seller’s Stamp Duty Industrial Properties

SSD for industrial properties is calculated on the higher of the selling price or the market value.

Holding period and SSD rates:

When Does Seller’s Stamp Duty Applies to Industrial Properties?

SSD applies in the following situations:

• Strata industrial units, vacant industrial land, or buildings with approved industrial use
• Land zoned for industrial purposes, even if not actively used for industrial operations
• Mixed-zoned land, such as B1-White, where SSD is apportioned to the industrial component based on valuation or IRAS adjudication
• Partial interests or properties acquired in multiple stages, where each portion follows its own holding period

Exemptions from Seller’s Stamp Duty for Industrial Properties

Certain industrial property transactions are exempt from SSD. Common exemptions include:

• Sales by public authorities such as HDB or JTC in the course of statutory duties
• Bankruptcy-related disposals
• Compulsory acquisitions by the government
• Properties sold under JTC schemes, including Enbloc Redevelopment or Selective Buyback programmes
• Industrial developers are selling properties that they have constructed

Payment and Compliance Requirements

Sellers must complete e-stamping through the IRAS portal. Lawyers handling the transaction are required to submit a mandatory declaration form, which must be retained for five years for audit purposes.

Before finalising a sale, sellers should confirm the property zoning and acquisition date with IRAS or a qualified valuer to determine whether Seller’s Stamp Duty applies.

Seller’s Stamp Duty: Commercial vs Industrial 

Seller’s Stamp Duty (SSD) treatment differs for commercial and industrial properties. Commercial properties are generally not subject to SSD, while many industrial properties are, if sold within a specified holding period.​​

Pure commercial properties, such as office units, retail shops, and mall strata units, are not subject to Seller Stamp Duty commercial when sold, regardless of how long the owner has held the property. Sellers only need to consider Buyer’s Stamp Duty (BSD) and other usual transaction costs, but no SSD is payable on disposal.

SSD Seller’s Stamp Duty Calculator

Want an easy way to calculate property stamp duties? Use our handy stamp duty calculator.

Who Is Exempt from Paying Seller’s Stamp Duty?

While Seller’s Stamp Duty (SSD) applies to many residential property sales that fall within the holding period, there are important exemptions and remissions recognised by IRAS. Understanding these categories helps sellers avoid paying SSD where it is legally not required and ensures proper compliance.

IRAS-Recognised SSD Exemptions

Certain sellers or situations are exempt from SSD when disposing of residential properties, including the following:

• Licensed housing developers who sell units they have developed under the Housing Developers (Control and Licensing) Act. SSD does not apply to these sales.
• Public authorities, such as HDB or JTC, when selling residential properties in the course of carrying out their statutory functions.
• Compulsory government acquisitions, where residential property is acquired under the Land Acquisition Act. SSD is not payable by the dispossessed owner.
• Foreign owners are required to dispose of residential property under the Residential Property Act, such as cases involving restricted residential property held without proper approval. These disposals may qualify for the SSD exemption.
• Forced or court-driven disposals, including certain bankruptcy or liquidation cases. These may qualify for stamp duty exemption or remission, depending on how the transaction is structured and whether IRAS conditions are met. Such cases are assessed individually under the general exemption and remission framework.

In these situations, SSD is waived because the sale arises from statutory duties, regulatory requirements, or circumstances where imposing SSD would be inconsistent with the policy intent of the tax.

Special Exemptions Involving HDB and Government-Related Cases

Some HDB-related and government-driven scenarios also qualify for SSD relief, including:

• HDB flats selected for the Selective En bloc Redevelopment Scheme (SERS). These flats may be sold in the open market without SSD, even if the sale occurs within the usual holding period, provided HDB and IRAS conditions are met.
• Flats returned to HDB, whether through repossession or as part of SERS or other compulsory return schemes. These transactions do not attract SSD for the owner returning the flat.
• Disposals arising from inheritance or family arrangements, where HDB rules or government policy require the sale of a flat or another residential property. These may qualify for SSD exemption or remission if the specific conditions set by IRAS are satisfied.

These targeted exemptions ensure that owners who comply with HDB or government requirements, such as SERS, repossession, or mandated disposals linked to inheritance or family restructuring, are not penalised by SSD simply because the sale takes place within the usual holding period.

What Should Sellers Consider Before Finalising a Sale?

Before putting a property on the market, understanding how seller stamp duty Singapore works can help sellers plan strategically and avoid unexpected costs. Factoring in SSD, exemptions, and the timing of the sale ensures you know your net proceeds and stay compliant with IRAS regulations.

How SSD Affects Net Sale Proceeds

Seller’s Stamp Duty can significantly reduce the amount you receive from a property sale. To accurately estimate the impact, consider the following:

• SSD is calculated on the higher of the selling price or market value.
• The holding period determines the applicable SSD rate.
• Any eligible seller stamp duty exemptions can reduce or eliminate the duty payable.
• Include SSD in your financial planning to avoid surprises after the sale.

Understanding SSD’s effect on net proceeds helps sellers price their property realistically and plan for potential deductions.

Timing Your Sale to Reduce SSD Exposure

The timing of a sale can make a significant difference to SSD liability:

• Longer holding periods typically result in lower SSD rates or complete exemption.
• Aligning your sale with the end of the SSD holding period maximises exemption opportunities.
• Consider special exemptions, such as HDB or government-related transfers, which may influence timing decisions.
• Using a Seller stamp duty calculator allows you to test different sale dates and estimate potential SSD savings.

Careful timing, combined with knowledge of exemptions, can minimise SSD impact and maximise net sale proceeds.

Before finalising a property sale, sellers should use a Seller stamp duty calculator, check for Seller stamp duty exemptions, and carefully plan the sale date. This ensures a clear understanding of SSD obligations and helps protect the expected returns from the transaction.

In 2026, understanding seller stamp duty singapore is essential for all property sellers. SSD impacts net proceeds, with private properties more likely affected, and HDB flats are usually exempt unless transferred or inherited. Knowing holding periods, rates, and seller stamp duty exemptions, and using a seller stamp duty calculator helps sellers plan effectively, minimise SSD liability, and make informed decisions before finalising a sale.

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