Singapore residential property purchase on and after 11th March 2017 is subjected to Seller Stamp Duty (SSD) if the same property is sold within 3 years from it purchase date. (This is the option exercise date.)
| Holding Period | SSD Rate on Sale Price or Market Value (which ever is higher) |
| Up to 1 year | 12 % |
| 1 to 2 years | 8 % |
| 2 to 3 years | 4 % |
| After 3 years | No SSD |