Seller's Stamp Duty (SSD) calculator
SSD applies when you sell a residential or industrial property within the holding period set for the regime that applied when you acquired it. The rate steps down the longer you hold, until it reaches zero.
What you need
Enter the property type, acquisition date, sale date, selling price, and market value if different. The walkthrough then shows which acquisition-date regime applies, the holding period, value basis, rate band, and formula.
Duty is computed on the higher of the two.
Estimates only, not tax advice. Confirm your exact figure with IRAS or a qualified professional before relying on it for a transaction.
Which SSD regime and rate apply?
Work in this order: use the acquisition date to select a regime, calculate the holding period, then select the rate band. Apply that rate to the higher of the selling price or market value.
Industrial property acquired on or after 12 Jan 2013
| Holding period | SSD rate |
|---|---|
| within 1 year | 15% |
| more than 1 year and up to 2 years | 10% |
| more than 2 years and up to 3 years | 5% |
| More than 3 years | No SSD |
Residential property acquired 11 Mar 2017 to 3 Jul 2025 (inclusive)
| Holding period | SSD rate |
|---|---|
| within 1 year | 12% |
| more than 1 year and up to 2 years | 8% |
| more than 2 years and up to 3 years | 4% |
| More than 3 years | No SSD |
Residential property acquired on or after 4 Jul 2025
| Holding period | SSD rate |
|---|---|
| within 1 year | 16% |
| more than 1 year and up to 2 years | 12% |
| more than 2 years and up to 3 years | 8% |
| more than 3 years and up to 4 years | 4% |
| More than 4 years | No SSD |
Worked example: sale after 500 days
A residential property was acquired on or after 4 July 2025. It is sold after 500 days for $1,000,000, equal to market value.
- 1. Regime: the post-4 July 2025 residential schedule applies.
- 2. Holding period: 500 days is more than 1 year and within 2 years.
- 3. Rate: the applicable SSD rate is 12%.
- 4. Duty: 12% × $1,000,000 = $120,000.
Why does the acquisition date matter?
SSD rules changed for residential property acquired from 4 July 2025. The calculator does not apply the newest schedule retrospectively: it first selects the rules tied to the date of acquisition, then applies the relevant holding-period band.
Mixed-use property, transfers, inherited property, collective sales and statutory exemptions can require different treatment. Confirm those cases directly with IRAS or a qualified professional.
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