Scope of Seller Stamp Duty (SSD) for Residential Properties

On this page:

• Properties Affected 
• Manner of Acquisition and Disposal 
• Date of Acquisition / Disposal 
• Date of Change of Use or Rezoning 

Properties Affected

The types of residential properties within the scope of SSD are: 

(A) Building units (including those under construction)

* Permitted use means :-
(a) A use permitted by a Written Permission given under section 14(4) of Planning Act other than that given for a period of 10 years or less ie.exclude temporary permission granted by the Competent Authorities for change of use;
(b) A use authorised by a notification under section 21(6) of Planning Act; or
(c) Such use, being an existing use of the building or part thereof and not being the subject of a written permission given under section 14 of the Planning Act or a notification under section 21(6) of that Act, was a use to which the building or part thereof was put on 1st February 1960, and the building or part thereof has not been put to any other use since that date.

To find out the permitted use of a property, you may:

(a) Approach the developer or the property owner for the latest Written Permission (WP) and the plans approved under the WP;

(b) Check the approved use via URA’s Electronic Development Register (free). This is an electronic repository for information on all Written Permissions granted or rejected by URA from 1995;

(c) Submit an Enquiry on Approved Use of Premises at URA e-Services portal. There is a search fee of $50 per property unit in a building; or

(d) Apply to URA for a Requisition for Planning Records (using Form DC15). There is a search fee of $100 per record and a document fee of $25 for each copy of approved plan.

(B) Vacant land or entire building on land with Master Plan zonings as show in Table 1

Table 1

Where land is sold with existing building/s, the liability for SSD will be based on the zoning of the land under the Master Plan.

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Manner of Acquisition and Disposal

Acquisition or disposal of properties includes transfer of properties made by way of :

(a) Direct sale or sub-sale;

(b) Collective sale;

(c) Mortgagee's sale;

(d) Gift, release, settlement or under declaration of trust where the beneficial interest in the property passes to the beneficiary;

(e) Distribution in specie upon voluntary winding up of a company;

(f) Conveyance direction (e.g. Letter of Authority); or

(g) Exchange.

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Date of Acquisition / Disposal

Sale or Purchase

The date of acquisition or disposal refers to :

(i) Date of exercise of Option to Purchase (OTP) or Contract; or
(ii) Date of Sale & Purchase Agreement (where OTP is not applicable); or
(iii) Date of Transfer (where (i) and (ii) above are not available nor applicable).

By Way of Inheritance or By Operation of the Right of Survivorship

The date of acquisition shall be the date the property was acquired by the deceased prior to his death, and the date of disposal shall be the date the property is disposed of by the beneficiary or the surviving owner.

By Way of Gift, Release, Settlement, Trust

The date of acquisition or disposal shall be the date the beneficial interest or legal interest in the property passes, whichever is the earlier date.

By Any Other Means

The date of acquisition or disposal shall be the date the property or any beneficial interest in the property is vested or divested under the law.

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Date of Change of Use or Rezoning on or after 20 Feb 2010

Properties for which written permission under the Planning Act has been granted for a change of use to Residential use or for which the land has been rezoned to a land use zoning listed in Table 1 will be subject to SSD if they are disposed of within the specified holding period from the date of change of use or rezoning.

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