Source: https://www.iras.gov.sg/taxes/stamp-duty/for-property/selling-or-disposing-property/seller’s-stamp-duty-(ssd)-for-residential-property

SSD is payable on all residential properties and residential lands that are acquired on or after 20 Feb 2010 and disposed of within the holding period.

On 3 July 2025, the Government announced the following changes to the Seller’s Stamp Duty (SSD) for residential properties: (a) Increase of the holding period from three to four years, and (b) increase of the SSD rates by four percentage points for each tier of the holding period. These changes will take effect for all residential properties purchased on and after 4 July 2025. There will be no transition period.