Seller Stamp Duty

What is Seller Stamp Duty

In Singapore, the Seller's Stamp Duty (SSD) is a tax imposed on sellers who sell certain types of residential properties within a specific holding period. The SSD is aimed at discouraging short-term property speculation and stabilizing the property market.

The SSD rates and holding periods depend on the date of the property's purchase or acquisition. As of my knowledge cutoff in September 2021, the following SSD rates apply:

On and after 11th March 2017

1st years 12%

2nd years 8%

3rd years 4%

4th years 0%