How do I calculate the holding period for Seller's Stamp Duty (SSD)?
The SSD purposes, the holding period is generally calculated from the date of purchase/acquisition to the date of sale/disposal.
Date of Property Purchase/Acquisition | Minimum Holding Period |
|---|---|
Between 14 Jan 2011 and 10 Mar 2017 (all inclusive) | 4 Years |
Between 11 Mar 2017 and 3 Jul 2025 (all inclusive) | 3 years |
On and after 4 Jul 2025 | 4 Years |
Please refer to the IRAS website for more information on calculating the holding period for SSD under different circumstances.
Related questions
My wife and I purchased a private residential property on 1 Oct 2005. On 10 Mar 2022, my wife transferred her half share of the property to me by way of gift. As a result, I became the sole owner of the property. I sold the property on 1 Sep 2022. As I have been an owner and occupant of the property since 1 Oct 2005, do I need to pay Seller's Stamp Duty (SSD) on the sale?
I solely own a HDB flat for 10 years. Will adding my spouse as an occupier affect the Seller’s Stamp Duty (SSD) liability if I sell my HDB flat immediately after?
I purchased (i.e. signed the Agreement for Lease) a replacement flat under the Selective En-bloc Redevelopment Singapore Citizen Scheme (SERS) on 1 Feb 2021. On 1 Sep 2023, HDB confirmed that I have fulfilled the Minimum Occupation Period (MOP) of 7 years for the replacement flat and granted approval for me to sell the replacement flat. I sold my replacement flat on 1 Oct 2023. Will the sale be subject to Seller's Stamp Duty (SSD)?
When do I need to pay Seller's Stamp Duty (SSD) and can the payment be deferred?
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