The rates of SSD payable on residential property purchased on and after 11 March 2017 and sold within
certain duration, are summarized in the table below:

Date of Purchase or Date of Change of Zoning /  Use  Holding Period SSD Rate (on the actual price or market value, whichever is higher)
On and after 11 March 2017       Up to 1 year  12%
More than 1 year and up to 2 years  8%
More than 2  years and up to 3 years   4% 
More than 3  years  No SSD payable 


  1. Where land is sold with existing building, the liability for SSD will be based on the zoning of the land in the Master Plan.
  2. For non-residential property that is re-zoned or the permitted use is changed to residential, the date of
    acquisition of the property will be the date of rezoning or the change of use.
  3. SSD payable to be rounded down to the nearest dollar.