Use the acquisition date to choose rates
For acquisition from 11 March 2017 through3 July 2025, the first three holding-year rates are12%,8% and 4%, with no SSD after three years. Acquisition from 4 July 2025 uses16%,12%,8% and 4% over four years, then no SSD. Earlier bands are listed separately. Rates apply to the higher consideration or market value. Use the specified option, agreement or transfer date; new HDB acquisitions include the Agreement for Lease rule.
Complete separate holding-period declarations
Give every seller name and identity and prepare separate forms if their holding periods differ. The mandatory declaration is witnessed by a solicitor or notary, with notary witnessing overseas. Originals are normally retained rather than routinely submitted, for at least five years. Unpaid SSD means the instrument is not duly stamped even if BSD is paid. Apply the appropriate payment deadline and keep acquisition evidence supporting the selected band.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official PDF ↗