Exemptions from SSD for Residential Properties under the Stamp Duties Act


SSD for residential properties is exempt for sellers / transferors under the following scenarios. No application to Commissioner of Stamp Duties is required for the sellers / transferors.

  1. Licensed housing developers who are governed under the Housing Developers (Control and Licensing) Act need not pay SSD when selling residential properties developed by them.
  2. Public authorities (e.g. HDB and JTC) in exercising their functions and duties need not pay SSD when selling residential properties.
  3. Residential property owners need not pay SSD when their properties are acquired by the Government under the Land Acquisitions Act.
  4. Individuals who own residential properties need not pay SSD if they have been adjudged a bankrupt and are required to dispose of their residential properties as a result of bankruptcy.
  5. Companies that own residential properties need not pay SSD when disposing of their residential properties upon involuntary winding up.
  6. Foreigners need not pay SSD when they have to sell their residential properties as required under the Residential Properties Act.
  7. For HDB flat sellers or transferors who bought or acquired their flats on or after 30 Aug 2010 and their flats have been identified for Selective Enbloc Redevelopment Scheme (SERS) but sell their flats in the open market before HDB claims them.
  8. HDB flat sellers or transferors who return their flats to HDB as a result of re-possession by HDB or under the SERS.
  9. A person who owns an HDB flat, inherits an HDB flat, is required under the HDB’s regulations to dispose of either the inherited HDB flat or the existing HDB flat. This exemption applies to disposal of flats on or after 18 Dec 2015.
  10. A person who owns a non-HDB flat, inherits an HDB flat, is required under the HDB’s regulations to dispose of the inherited HDB flat. This exemption applies to disposal of flats on or after 18 Dec 2015.
  11. A person who owns an HDB flat marries a person who owns another HDB flat and the couple is required under the HDB regulations to dispose of either one of the HDB flats. This exemption applies to disposal of flats on or after 18 Dec 2015.
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