Seller's Stamp Duty in Singapore: How Much Will You Pay in 2026?

If you sell your condo within four years of buying it, you may owe Seller's Stamp Duty (SSD) on top of the usual costs of selling. As at September 2026, SSD ranges from 16 percent down to 4 percent of the price or valuation, whichever is higher, depending on how long you have held the property. Hold it for four years or more and no SSD is payable at all.

What is Seller's Stamp Duty?

SSD is a tax IRAS collects when you sell a residential property within a set holding period of buying it. It was introduced in 2010 to discourage short-term flipping, and it applies on top of any Additional Buyer's Stamp Duty (ABSD) you paid when you bought.

SSD is worked out on the higher of the transacted price or the property's market value, not on your profit. That matters: even if you sell at a loss, SSD is still charged on the full sale price or valuation, so it needs to be planned for, not assumed away.

The current SSD rates (as at September 2026)

The rules changed partway through 2025, so which table applies depends on your purchase date.

If you bought on or after 4 July 2025, the holding period is four years:

| Holding period | SSD rate | |---|---| | 1 year or less | 16% | | More than 1, up to 2 years | 12% | | More than 2, up to 3 years | 8% | | More than 3, up to 4 years | 4% | | More than 4 years | 0% |

If you bought before 4 July 2025 (specifically, from 11 March 2017 to 3 July 2025), the older three-year table still applies to that purchase:

| Holding period | SSD rate | |---|---| | 1 year or less | 12% | | More than 1, up to 2 years | 8% | | More than 2, up to 3 years | 4% | | More than 3 years | 0% |

Your SSD table is fixed by the date you bought, not the date you sell. If you bought in 2023, you're still on the three-year, 12/8/4 percent table today.

Worked example: selling within the holding period

Say you bought a condo for $1.8 million in September 2025, after the new rules kicked in. Fifteen months later, in December 2026, you get an offer of $1.95 million and are tempted to take it.

You are just over one year into a four-year holding period, so the 12 percent tier applies. SSD is charged on the higher of the sale price or the property's market value at the time; assume the valuation also comes in around $1.95 million.

• SSD payable: 12% x $1,950,000 = $234,000

That is a substantial deduction from your proceeds, on top of agent commission, any outstanding mortgage, and legal fees. If you could hold on for another nine months to cross the two-year mark, the rate drops to 8 percent — a difference of around $78,000 on this example. This is exactly the kind of L.E.X thinking (location, entry price, exit) we work through with clients before they commit to a sale date: the exit terms were set the day you signed the Option to Purchase, not the day you decide to sell.

Does SSD apply to HDB flats and ECs?

SSD technically applies to HDB flats too, but in practice it rarely bites: the Minimum Occupation Period (MOP) for HDB flats is five years, which is longer than the SSD holding period, so by the time you're allowed to sell, SSD has already lapsed.

Executive Condominiums (ECs) are different. Once an EC reaches its MOP, it is treated like private property for SSD purposes if you bought it within the holding window. If you're weighing up when to sell an EC, we've written a fuller guide on selling an EC after MOP.

When SSD doesn't apply

SSD is not payable in some specific situations, though each has conditions set by IRAS:

• Selling after the holding period. This is the most common way sellers avoid SSD entirely: simply hold past the four-year (or three-year, for older purchases) mark.
• Forced sale due to bankruptcy. Individuals adjudged bankrupt who must dispose of a residential property as a result are generally not liable for SSD on that disposal.
• Transfers under matrimonial proceedings. Where remission conditions are met, transfers arising from a divorce are exempt, and a subsequent sale is only subject to SSD if it happens within the holding period measured from the original purchase.
• Transfer on death. Where a property passes to a beneficiary under a will or intestacy, SSD is not charged on that transfer.

These are narrow, fact-specific exemptions. If any of these situations might apply to you, check the current conditions on IRAS's website or speak to a conveyancing lawyer before assuming you qualify.

[David: add a short real client example here, e.g. a couple who timed their condo sale to cross the SSD threshold before accepting an offer]

SSD is one number in a bigger decision

SSD should never be the only reason to sell, or not sell. A property that has genuinely stopped fitting your plans, or that you need to sell to fund your next move, may still be worth selling even with SSD on it. The question we help clients work through is whether the SSD cost changes the net outcome enough to justify waiting, using the C.L.E.A.R method: comparing what you'd net today against what you'd likely net if you waited for the rate to step down, alongside where else the market might move in that time.

You can get a rough sense of your own numbers with our resale calculator, which factors in outstanding loan, CPF use and stamp duties before you speak to us.

Frequently asked questions

Is SSD calculated on my profit or on the full sale price?

On the full sale price, or the property's market valuation if that is higher. It is not based on profit or loss, so SSD can still apply even if you sell for less than you paid.

Does SSD apply to condos I inherited?

Generally, transfers to a beneficiary under a will or intestacy are not subject to SSD at the point of transfer. If you then sell the inherited property, check with IRAS or a lawyer on how the holding period is counted, since this can depend on the specific circumstances.

If I bought before July 2025, do the new rates apply to me?

No. Your SSD table is fixed by your purchase date. Properties bought from 11 March 2017 to 3 July 2025 stay on the older three-year, 12/8/4 percent table for that purchase, even if you sell after July 2025.

Can I add SSD to the asking price to cover the cost?

You can price with SSD in mind, but the market ultimately decides what a buyer will pay. It's more reliable to work out your net proceeds after SSD first, then decide whether the numbers still make sense at a realistic price, rather than assuming a buyer will absorb the tax for you.

What this means for you

If you're inside the SSD holding period, the first step is knowing exactly which table applies to your purchase date and how many months stand between you and the next rate tier. Sometimes that's a matter of weeks; sometimes it changes the maths on whether to sell now or wait.

If you're weighing up whether now is the right time to sell your condo, we can work through your numbers with you, including SSD, outstanding loan and CPF refund, before you commit to a listing date. You may also find our piece on timing the market when selling useful background reading.