Seller's stamp duty rates rise to 16% in year one under rules in force from 2025-07-04
Published 29 Sept 2026
Seller's stamp duty starts at 16% for a sale within the first year under the rules recorded as in force from 2025-07-04. The schedule runs four years, against three years before — SSD now applies for one year longer than it did.
The version in force to 2025-07-03 began at 12% in year one and fell to 4% in year three. The rates and holding periods here follow IRAS, Seller's Stamp Duty for purchases from 4 Jul 2025, as recorded by this site on 2026-09-18.
Each step is four percentage points higher
The current schedule charges 16% within year one, 12% within year two, 8% within year three and 4% within year four. No SSD applies after four years.
Each of the first three steps sits four percentage points above the earlier version. The fourth year carried no rate at all under the previous schedule, as the table below shows.
| Sold within | Rate (%) | Previous rate (%) |
|---|---|---|
| year 1 | 16.0 | 12.0 |
| year 2 | 12.0 | 8.0 |
| year 3 | 8.0 | 4.0 |
| year 4 | 4.0 | 0.0 |
What the duty comes to at four prices
At S$1,000,000, a sale within the first year carries S$160,000 in SSD. The same sale in year four carries S$40,000.
At S$2,500,000, the year-one figure is S$400,000, falling to S$100,000 in year four. The table below sets out the amounts at S$600,000, S$1,000,000, S$1,500,000 and S$2,500,000, computed by this site's position engine.
| Sold within | At S$600,000 | At S$1,000,000 | At S$1,500,000 | At S$2,500,000 |
|---|---|---|---|---|
| year 1 | S$96,000 | S$160,000 | S$240,000 | S$400,000 |
| year 2 | S$72,000 | S$120,000 | S$180,000 | S$300,000 |
| year 3 | S$48,000 | S$80,000 | S$120,000 | S$200,000 |
| year 4 | S$24,000 | S$40,000 | S$60,000 | S$100,000 |
The fourth year now carries a rate
Under the earlier schedule, a sale in the fourth year attracted no seller's stamp duty. Under the current one it attracts 4%.
At S$600,000, that fourth-year sale comes to S$24,000. The duty is a flat percentage of the price, so the amount scales with the price recorded.
The schedule stops after four years, and no SSD is payable on a sale beyond that point. The amounts shown are computed from the recorded rates and stated prices, not from any assessment of a home.
Method: rates as recorded in this site's rules file (SSD version 2025-07-04, source: IRAS, Seller's Stamp Duty for purchases from 4 Jul 2025; verified 2026-09-18). Amounts are the recorded rate applied to the price. The rules must be checked against IRAS before anyone relies on them. Private figures are from URA Data Service caveats, HDB figures from data.gov.sg resale records, both loaded weekly by this site's ingest. Medians are of the non-excluded transactions in the period named. Sales flagged by the hygiene rules (related-party transfers, bulk deals, outliers) are left out. Every figure is indicative and drawn from recorded transactions, not a formal valuation.