SSD Calculator 2026
Enter your purchase and sale dates to calculate Seller's Stamp Duty instantly. Based on IRAS rates effective 4 July 2025.
$
$500K$10M
SSD Payable
$240,000
16%of sale price
Holding Period0 years 9 months
SSD Rate (Within 1 year)16%
New rates (acquired from 4 Jul 2025)
Estimates based on IRAS rates effective 4 July 2025. SSD is calculated on the higher of sale price or market value. Always verify with IRAS before transacting.
SSD Rates (Residential Property)
On 4 July 2025, the Government extended the SSD holding period from 3 to 4 years and increased rates by 4 percentage points across all tiers. This applies to residential properties acquired on or after 4 July 2025, 12:00am.
New Rates (acquired from 4 July 2025)
| Holding Period | SSD Rate | Example on $1.5M sale |
|---|---|---|
| Up to 1 year | 16% | $240,000 |
| 1 to 2 years | 12% | $180,000 |
| 2 to 3 years | 8% | $120,000 |
| 3 to 4 years | 4% | $60,000 |
| After 4 years | 0% | $0 |
Previous Rates (acquired 11 Mar 2017 – 3 Jul 2025)
| Holding Period | SSD Rate |
|---|---|
| Up to 1 year | 12% |
| 1 to 2 years | 8% |
| 2 to 3 years | 4% |
| After 3 years | 0% |
How to Calculate SSD
SSD is calculated on the higher of:
- The actual selling price, OR
- The property's market value at the time of sale
Formula: SSD = (Higher of sale price or market value) × SSD rate for holding period
Example: Selling in Year 2 (New Rates)
Purchase date1 Aug 2025
Sale date15 Jan 2027 (17 months)
Holding periodYear 2
Sale price$1,500,000
SSD rate (Year 2)12%
SSD payable$180,000
When SSD Is Payable
SSD must be paid within 14 days of signing the Acceptance of Option to Purchase (or the Sale & Purchase Agreement, whichever is earlier). Payment is made via IRAS e-Stamping portal. Late payment attracts penalties.
SSD Exemptions
You may not have to pay SSD if:
- The property is transferred between spouses
- It's acquired through inheritance or under a will
- It's a matrimonial transfer under divorce proceedings
- It's a HDB flat sold back to HDB (subject to HDB rules)
Each exemption has specific conditions. Always verify with IRAS or a property lawyer before transacting.
Frequently Asked Questions
What is Seller's Stamp Duty (SSD) in Singapore?
SSD is a tax payable by sellers of residential property who sell within a specified holding period from the date of purchase. It was introduced to discourage property flipping and speculative transactions. SSD applies to residential property bought on or after 14 January 2011, with holding period and rates adjusted over the years.
What are the current SSD rates in 2026?
For residential property acquired on or after 4 July 2025: 16% if sold within 1 year, 12% within 2 years, 8% within 3 years, 4% within 4 years, and 0% after 4 years. The holding period was extended from 3 to 4 years, with rates increased by 4 percentage points across all tiers.
How is SSD calculated?
SSD = (Selling price OR market value, whichever is higher) × SSD rate. Example: sell at $1.5M in Year 2 of ownership = $1.5M × 12% = $180,000 SSD payable. Payment is due within 14 days of signing the acceptance of the Option to Purchase.
Is SSD payable on HDB flats?
Technically yes, but most HDB owners must complete their 5-year Minimum Occupation Period (MOP) before selling, which usually means the SSD holding period has already been exceeded. In practice, most HDB sellers are not affected by SSD.
Who pays SSD when property is sold?
The seller pays SSD, not the buyer. It must be paid within 14 days of signing the OTP acceptance, via IRAS e-Stamping. Late payment attracts penalties.
Are there any SSD exemptions?
Exemptions include: transfers between spouses, property acquired by inheritance, matrimonial transfers under divorce proceedings, and HDB flats sold back to HDB. Each case has specific conditions. Verify with IRAS or a property lawyer.
How can I avoid paying SSD in Singapore?
The simplest way is to hold the property beyond the SSD holding period (3 years for properties bought before 4 Jul 2025, 4 years after). Once the holding period is exceeded, SSD is 0%. There is no legal way to avoid SSD within the holding period unless you qualify for specific exemptions (spousal transfers, inheritance, etc.). Always check your holding period before selling.
What changed about SSD in 2025?
On 4 July 2025, the Government extended the SSD holding period from 3 to 4 years and increased rates by 4 percentage points: 16% within 1 year (was 12%), 12% within 2 years (was 8%), 8% within 3 years (was 4%), and a new 4% tier for 3 to 4 years. This applies to properties acquired on or after 4 July 2025. Properties bought before this date still follow the old rates.
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