Rates for recent purchases
Residential property acquired from 4 July 2025 attracts SSD at 16% within one year, 12% after one but within two, 8% after two but within three, and 4% after three but within four. No SSD applies after four years under these bands. Property acquired from 11 March 2017 to 3 July 2025 retains the three-year bands of 12%, 8% and 4%. Apply the relevant rate to the higher of sale price or market value.
Acquisition dates and special transfers
The relevant date is usually acceptance of the option or the purchase agreement, not registration or moving in. Inheritance, qualifying matrimonial transfers and HDB family transfers have special date rules. Rezoning or a qualifying change to residential use can affect the date. Meeting a SERS replacement flat’s minimum occupation period does not necessarily mean its SSD period has ended. Earlier acquisition cohorts have separate historical bands.
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 source ↗