IRAS
Seller's Stamp Duty: the four-year holding window
Answers:How long must I hold a Singapore property to avoid SSD?
Checked against the source 2026-08-01In force from 2025-07-04
The rule
Seller's Stamp Duty applies to residential property sold within the holding period. For property acquired on or after 4 July 2025 the window is four years at 16%, 12%, 8% and 4%; property acquired earlier uses a three-year window at 12%, 8% and 4%.
- Issued by
- IRAS
- Applies to
- Residential property. The applicable schedule turns on the ACQUISITION date.
- In force from
- 2025-07-04
- Source
- IRAS, official guidance
Where this goes wrong
Using the wrong schedule. Which window applies depends on when you bought, not when you sell.
Worked through
A residential property acquired on or after 4 July 2025 and sold at $1,800,000. Holding periods are counted from the ACQUISITION date.
| Sold within the first year | 16% — $288,000 |
|---|---|
| Sold in year 2 | 12% — $216,000 |
| Sold in year 3 | 8% — $144,000 |
| Sold in year 4 | 4% — $72,000 |
| Sold in the fifth year or later | No SSD |
SSD is charged on the sale price, not on the gain. Selling a $1,800,000 property eleven months after buying it costs $288,000 whether the sale made money or lost it.
Computed with the same functions as the calculators on this site. An illustration, not tax advice — confirm your own position with IRAS or your conveyancing lawyer before you commit to anything.
Run this on your own numbersAlso from IRAS
Go deeper
Rules change, and a figure without a date is worth nothing. Ask whether this is still current before you rely on it for a decision.