Seller’s Stamp Duty (SSD) is computed by applying the requisite SSD rate on the higher of the selling price or the market value of the residential property as at the date of sale or disposal.
Where parts of the residential property were acquired by the vendor at different times, the holding period for each part acquired will be computed from the respective acquisition date.
Where the sale or disposal comprises only a partial interest in the residential property, SSD payable will be based on the higher of the selling price or market value of the partial interest.
The rates of SSD payable on residential property acquired on and after 20 Feb 2010 and disposed of within certain duration, are summarized in the table below:
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