How The Holding Period Works
Seller's Stamp Duty is charged when a home is sold soon after it was bought. It is a percentage of the whole sale price, not of the profit, so it applies even if you sell at a loss.
The rules depend on when you bought. For homes bought on or after 4 July 2025, the holding period is four years: 16% if sold in the first year, 12% in the second, 8% in the third and 4% in the fourth. For homes bought from 11 March 2017 to 3 July 2025, it is three years: 12%, 8% and 4%. After the holding period, nothing is payable.
The clock starts when you exercise the Option to Purchase or sign the Sale and Purchase Agreement, whichever comes first, and stops when your buyer does the same. For a new launch bought years before completion, much of the holding period may pass before you move in.
HDB Flats
Seller's Stamp Duty applies to HDB flats too. In practice most owners never meet it, because a flat generally cannot be sold on the open market until its Minimum Occupation Period is over, and that period is usually five years, longer than the holding period. It can still arise in less common cases, so check if you are selling a flat you have held for under four years.