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CSV Inland Revenue Authority of Singapore

Duty Rates for Seller's Stamp Duty

Description

Inland Revenue Authority of Singapore CSV of Seller’s Stamp Duty (SSD) duty rates, with effective-from dates spanning 20 February 2010 through 4 July 2025. Fields include stamp duty type, document type, holding period, duty base, amount, and rate. Property buyers, conveyancers, and tax analysts look up applicable SSD rates for Singapore property sales.

Download CSV View on data.gov.sg
Last updated
Coverage
2010-02-20 – 2025-07-04
Rows
26
Columns
7

Data

From Type of Stamp Duty Type of Document Holding Period Duty Levied On Amount of Duty Rate of Duty
2010-02-20 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Every S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher 1 na
2010-02-20 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Every S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher 2 na
2010-02-20 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Thereafter, every S$100 or part thereof of purchase price or market value, whichever is higher 3 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Every S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher 1 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Every S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher 2 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Thereafter, every S$100 or part thereof of purchase price or market value, whichever is higher 3 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 1 year but not exceeding 2 years Every S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher 0.67 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 1 year but not exceeding 2 years Every S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher 1.33 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 1 year but not exceeding 2 years Thereafter, every S$100 or part thereof of purchase price or market value, whichever is higher 2 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 2 years but not exceeding 3 years Every S$100 or part thereof of the first S$180,000 of purchase price or market value, whichever is higher 0.33 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 2 years but not exceeding 3 years Every S$100 or part thereof of the next S$180,000 of purchase price or market value, whichever is higher 0.67 na
2010-08-30 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 2 years but not exceeding 3 years Thereafter, every S$100 or part thereof of purchase price or market value, whichever is higher 1 na
2011-01-14 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Purchase price or market value, whichever is higher na 16
2011-01-14 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 1 year but not exceeding 2 years Purchase price or market value, whichever is higher na 12
2011-01-14 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 2 years but not exceeding 3 years Purchase price or market value, whichever is higher na 8
2011-01-14 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 3 years but not exceeding 4 years Purchase price or market value, whichever is higher na 4
2017-03-11 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Purchase price or market value, whichever is higher na 12
2017-03-11 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 1 year but not exceeding 2 years Purchase price or market value, whichever is higher na 8
2017-03-11 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 2 years but not exceeding 3 years Purchase price or market value, whichever is higher na 4
2025-07-04 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Within 1 year Purchase price or market value, whichever is higher na 16
2025-07-04 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 1 year but not exceeding 2 years Purchase price or market value, whichever is higher na 12
2025-07-04 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 2 years but not exceeding 3 years Purchase price or market value, whichever is higher na 8
2025-07-04 Residential Seller's Stamp Duty Sale & Purchase or Gift of Residential Immovable Property or in the case of mixed purposes, the part for residential purposes Exceeding 3 years but not exceeding 4 years Purchase price or market value, whichever is higher na 4
2013-01-12 Industrial Seller's Stamp Duty Sale & Purchase or Gift of Industrial Immovable Property Within 1 year Purchase price or market value, whichever is higher na 15
2013-01-12 Industrial Seller's Stamp Duty Sale & Purchase or Gift of Industrial Immovable Property Exceeding 1 year but not exceeding 2 years Purchase price or market value, whichever is higher na 10

Columns

Column Type Categorical
From Date (YYYY-MM-DD) No
Type of Stamp Duty Text Yes
Type of Document Text Yes
Holding Period Text Yes
Duty Levied On Text Yes
Amount of Duty Text No
Rate of Duty Text No