Residential Seller’s Stamp Duty: Declaration Form and Every Holding-Period Band

The form and why it must be completed

This four-page section 22A declaration helps IRAS and conveyancing lawyers determine the seller’s SSD liability. Completion is mandatory, but routine submission to IRAS is not required. Law firms are advised to retain the original for at least five years from sale/disposal for possible audit. Use separate declarations where sellers’ holding periods differ. This is the form updated on 4 July 2025, not a substitute for determining exemptions or complex transactions under the wider rules.

Section A: property, dates and all sellers

Enter property address, seller acquisition date and disposal date. The form’s acquisition hierarchy uses option exercise, sale agreement, agreement for lease for a new HDB or SERS replacement flat, then transfer where earlier events do not apply. Disposal uses the buyer’s option exercise, buyer-signed sale agreement or transfer where those do not apply. It has name and NRIC/UEN/passport identification spaces for three sellers/transferors. Do not substitute completion date automatically for an earlier applicable contract date.

Acquisitions before 14 January 2011

Before 20 February 2010 no SSD is payable under this table. Acquisitions from 20 February to 29 August 2010 attract an amount equal to BSD if disposed within one year, and none after. For 30 August 2010–13 January 2011, the first year uses the BSD amount; more than one up to two years uses two-thirds; more than two up to three uses one-third; beyond three none. The successive rows are holding-period bands, not cumulative taxes on the same sale.

Acquisitions from 14 January 2011 to 3 July 2025

For 14 January 2011–10 March 2017, the four successive year bands are 16%, 12%, 8% and 4%, and beyond four years no SSD. For 11 March 2017–3 July 2025, the first, second and third year bands are 12%, 8% and 4%, and beyond three years none. Percentage bands use the higher of consideration and market value. Each dated acquisition range includes both endpoints.

Acquisitions on or after 4 July 2025

The table restores four bands for acquisitions from 4 July 2025: up to one year 16%; more than one up to two 12%; more than two up to three 8%; more than three up to four 4%; beyond four none. Apply the seller’s acquisition-date band, not simply the sale’s current calendar year. Joint owners with different acquisition histories may need separate form computations.

Section C, payment and consequences

Each of the three seller declarations states truth and completeness, with seller signature, witness name/signature and date. The witness is solicitor or notary; for a seller overseas the form requires a notary. SSD is payable within fourteen days of the form’s sale/disposal date. A document is not duly stamped if SSD remains unpaid even if the buyer paid BSD on it.

The form describes up to four times unpaid duty for late/incomplete payment and possible fine/imprisonment for false information as applicable. Completion does not itself pay or remit SSD. Keep the signed original, date evidence and calculation with the conveyancing records. All six acquisition regimes and every declaration field are explained here, with the original form retained.