iras
3
A Singapore Government Agency Website
Back to home
Updated by IRAS Contact us
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?
No, occupiers of HDB flats are not considered owners of the flat.
Since there is no change of ownership and you have owned the flat for more than 10 years, SSD does not apply.
You may refer to Seller's Stamp Duty (SSD) for more information on SSD and its stipulated holding period.
Related questions
My spouse and I, both Singapore Citizens, purchased an HDB flat in which I am registered as an occupier. If I acquire a private property, will this purchase be counted as my second residential property and will Additional Buyer's Stamp Duty (ABSD) be payable?
A Singapore Citizen who owns an HDB flat wishes to purchase a private condominium. Will Additional Buyer's Stamp Duty (ABSD) be payable if the HDB flat is sold upon the condominium's Temporary Occupation Permit (TOP) or Certificate of Statutory Completion (CSC) issuance?
iras
1
1
If I acquire partial share in a residential property from my co-owner, what would be the Seller's Stamp Duty (SSD) applicable if the property is subsequently sold within the SSD holding period?
iras
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)?
iras
Need more help?
Describe your issues to us.
