# Extension of the Holding Period of Seller's Stamp Duty (SSD) and Higher SSD Rates for Residential Properties - **Source:** Ministry of National Development - **Published:** 2025-07-03T15:30:00.000Z - **Author:** Ministry of National Development - **Original:** https://www.mnd.gov.sg/newsroom/press-releases/view/extension-of-the-holding-period-of-sellers-stamp-duty-(ssd)-and-higher-ssd-rates-for-residential-properties - **Topics:** HDB & Public Housing, Private Residential, Government & Policy ## Featured rationale The tighter SSD regime may discourage short-term resales and sub-sales, potentially reducing speculative transactions and encouraging private-home buyers to adopt longer holding periods. ## AI summary For homes purchased from 4 July 2025, Singapore extended SSD liability from three to four years and raised every holding-period rate by four percentage points. ## Original article The Government announced today 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, 12.00am. The revised SSD will not affect HDB owners due to the Minimum Occupation Period for HDB flats. Seller’s Stamp Duty (SSD) The SSD is payable by those who sell a residential property within a specified period after purchase. In 2017, this period was reduced from four to three years, and the SSD rates were also reduced by four percentage points for each tier of the holding period. In recent years, the number of private residential property transactions with short holding periods has increased sharply. In particular, there has been a significant increase in the sub-sale of units that have not been completed. Therefore, the Government will revert to the pre-2017 SSD holding period of four years, and raise the SSD rates by four percentage points for each tier of the holding period. These changes will apply to all residential property purchased on and after 4 July 2025, 12.00am. Details of the revised SSD rates are in Table 1. Table 1: SSD Schedule Holding Period Rates from 11 March 2017 to 3 July 2025 Rates on and after 4 July 2025 Up to 1 year 12% 16% More than 1 year but up to 2 years 8% 12% More than 2 years but up to 3 years 4% 8% More than 3 years but up to 4 years 0% 4% More than 4 years 0% 0% (no change) Issued By: Ministry of National Development, Ministry of Finance, and Monetary Authority of Singapore Date: 3 July 2025 ## Chinese translation > Translation model: grok_cli ### 延长住宅物业卖方印花税（SSD）持有期并提高SSD税率 政府今日宣布对住宅物业卖方印花税（SSD）作出以下调整：（a）将持有期由三年延长至四年，以及（b）持有期各档税率上调四个百分点。上述调整适用于所有于2025年7月4日凌晨12时起及之后购入的住宅物业。由于组屋设有最低居住年限，修订后的SSD不会影响组屋业主。 卖方印花税（SSD） 凡在购入后指定期限内出售住宅物业者，须缴纳SSD。2017年，该期限由四年缩短为三年，持有期各档SSD税率亦相应下调四个百分点。 近年来，持有期较短的私人住宅交易数量显著增加。尤其是尚未落成单位的转售（sub-sale）明显增多。 因此，政府将恢复至2017年前为期四年的SSD持有期，并将持有期各档SSD税率上调四个百分点。 上述调整适用于所有于2025年7月4日凌晨12时起及之后购入的住宅物业。修订后的SSD税率详见表1。 表1：SSD税率表 持有期 2017年3月11日至2025年7月3日的税率 2025年7月4日起及之后的税率 不超过1年 12% 16% 超过1年但不超过2年 8% 12% 超过2年但不超过3年 4% 8% 超过3年但不超过4年 0% 4% 超过4年 0% 0%（不变） 发布机构：国家发展部、财政部及新加坡金融管理局 日期：2025年7月3日