Property · Tax
Residential Seller’s Stamp Duty period and rates revised
Residential properties bought on or after 4 July 2025 are subject to a four-year SSD holding period and rates from 16% to 4%.- Announced
- Effective
- Verified
What changed
The residential SSD holding period increased from three years to four years, with higher rates in each applicable year for properties acquired on or after the effective date.
Previous
For acquisitions from 11 March 2017 to 3 July 2025: 12% in year one, 8% in year two, 4% in year three, then 0%.New rule
For acquisitions on or after 4 July 2025: 16% in year one, 12% in year two, 8% in year three, 4% in year four, then 0%.Effect on calculations
The SSD Calculator selects the schedule from the effective acquisition date. Buy vs Rent and Property Decision scenarios use the applicable schedule when modelling a disposal.
Limitations
This brief covers the general residential schedule only. Contract dates, acquisition basis, remissions, exemptions, partial interests and unusual transactions can change the result; IRAS or professional advice controls.
Official sources
- IRAS Seller’s Stamp Duty for Residential Property Verified 22 Aug 2026