SSD is only payable by cash.

SSD must be paid within 14 days after the date of the executed sale contract, otherwise, a penalty will be imposed for late stamping and payment. There is no deferment for Stamp Duty payment.

However, for properties undergoing collective sale, requests may be considered favorably for the waiver of the penalty incurred up to the later of the following dates, whichever is applicable:

(1) Date that the Strata Titles Board grants the Collective Sale Order;

(2) 30 days from the date of decision made by the High Court with no further objection; or

(3) Date of decision made by the Court of Appeal.

Such requests are subject to the following conditions:

(1) The collective sale contract is stamped and

(2) The waiver request is submitted to the Commissioner of Stamp Duties where both conditions are fulfilled within 14 days from the date of the executed contract.

To submit the request for waiver, please perform the following steps:

(1) Log on to e-Stamping Portal

(2) Select ""Requests""

(3) Select ""Apply for Assessment/ Appeal""

(5) Select ""Appeal"" under New Application.

Please be informed that requests to waive penalties incurred up to the date that the collective sale is legally completed or the date that you receive the sale proceeds will not be acceded to.

Since you acquired your wife's half share of a property on 10 Mar 2022 and sold the property on 1 Sep 2022, which is within the SSD holding period, SSD at the applicable rate is payable on the half share of the property that you acquired from your wife.

SSD payable amount is computed based on the higher of the selling price or market value of the property.

Since you are selling a replacement flat acquired under the Selective En-bloc Redevelopment Singapore Citizen Scheme (SERS) on 1 Oct 2023, within the SSD holding period, you will still be subject to SSD at the applicable rate, despite fulfilling the Minimum Occupation Period (MOP) of 7 years.

The payable SSD amount is calculated based on the higher of the property's selling price or its market value.

If you were not adjudged a bankrupt at the time of selling your private residential property, you would not qualify for the SSD exemption given to an adjudged bankrupt who has to dispose of the property as a result of bankruptcy.

Therefore, you would not be able to seek a refund of the SSD paid on the sale.

For disposal of HDB shop with living quarters, SSD is payable on the value of the part permitted for residential use if the property is disposed of within the holding period.