SSD Declaration (Section 22A): Seller's Stamp Duty for Residential Properties Declaration Form
This IRAS declaration sets out the dates and holding period that decide whether a seller owes Seller's Stamp Duty on a residential property in Singapore.
This is the genuine IRAS PDF, unmodified. Source: IRAS official page.
What is SSD Declaration (Section 22A)?
Seller's Stamp Duty (SSD) is payable on residential properties and residential lands acquired on or after 20 Feb 2010 and disposed of within the holding period. The declaration form records the property, the date of purchase or acquisition, the date of sale or disposal, and each seller or transferor, so the Commissioner of Stamp Duties and the conveyancing lawyers can establish liability. IRAS states that completing the form is mandatory.
On 3 July 2025 the Government announced two changes for residential properties: the holding period rose from three years to four, and SSD rates rose by four percentage points for each tier of the holding period. IRAS says these apply to all residential properties purchased on and after 4 July 2025, with no transition period, so check the current rate table on the IRAS page before you compute the duty.
Who files SSD Declaration (Section 22A)?
- Individuals selling or transferring a residential property or residential land in Singapore
- Sellers disposing of a property within the SSD holding period that applies to their purchase date
- Conveyancing lawyers who need the seller's dates on record before the document is stamped
- Co-owners with different holding periods, who each need a separate declaration form
How to fill out SSD Declaration (Section 22A)
- In Section A, enter the address of the property sold or disposed of, the date of purchase or acquisition, and the date of sale or disposal.
- List every seller or transferor with their identity number (NRIC, UEN or passport).
- In Section B, tick the holding period band that matches your date of purchase or acquisition and read across to the computation of SSD shown for it.
- Complete the remaining declarations, then sign and date the form. Fill in a separate form if the holding periods of the sellers or transferors differ.
- Hand the completed form to your conveyancing lawyer, who keeps the original for at least 5 years. Any SSD due is paid separately through e-Stamping within 14 days of the date of sale or disposal.
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Frequently asked questions
Does the completed form go to IRAS?
No. IRAS states the form need not be submitted, but law firms are advised to retain the original for at least 5 years from the date of sale or disposal because IRAS may request it for audit purposes.
How long is the holding period now?
For residential properties purchased on and after 4 July 2025 the holding period is four years, up from three, and the rates in each tier rose by four percentage points. Earlier purchase dates keep the rules that applied when they were bought, so check the IRAS table.
What if I sell an HDB flat after the Minimum Occupation Period?
Meeting the MOP does not by itself remove SSD. IRAS points out that the SSD holding period runs from the date of acquisition, which for a new flat is the date of the Agreement for Lease, so a sale can still fall inside it.