What Is Seller's Stamp Duty (SSD)? Singapore Explained

Seller's Stamp Duty (SSD) is a tax the sellerpays when disposing of residential property within a set holding period. It was introduced as a property cooling measure to discourage short-term "flipping", and it's a regular in RES Paper 2.

When SSD applies

• It's triggered when residential property is sold/disposed within the holding period after it was acquired.
• The rate tapers down the longer you hold — sell soon after buying and you pay more; hold past the period and SSD is nil.
• It is paid by the seller, not the buyer (unlike BSD/ABSD).

Why it exists

SSD raises the cost of quick resales, dampening speculative buying and selling. That's the key concept the exam tests — its purpose (discourage flipping) and who pays (the seller).

SSD vs BSD vs ABSD

• BSD — paid by the buyer on every purchase (see our BSD guide).
• ABSD — extra duty on the buyer, based on residency and property count (see our ABSD guide).
• SSD — paid by the seller for selling within the holding period.

The exact holding period and rates are set by IRAS and have been revised over time, so always confirm the current figures on the IRAS website. For the exam, focus on the principle: seller pays, tapering rate, within a holding period, to discourage flipping.