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by OrangeTee & Tie Pte Ltd.

Realion comments on the increased SSD

Government Policies

The government has raised the SSD and prolonged the holding period of SSD. 

Why the policy change?

1. To address the prolonged period of alleviated sub-sale transactions

The government has announced an increase in the Seller's Stamp Duty (SSD) for residential properties, alongside an extension of the holding period from three to four years. These measures may be introduced to address the prolonged rise in sub-sale transactions observed over several quarters.

According to URA Realis caveat data, the number of sub-sale transactions for non-landed homes (excluding EC) has been increasing since the pandemic, with a quarterly average of 220 sub-sale transactions recorded over the 20 quarters from Q3 2020 to Q2 2025. This figure is considerably higher than the quarterly average of 88 sub-sale transactions in the preceding 20 quarters from Q3 2015 to Q2 2020. However, it remains below the levels seen during the period from Q1 2010 to Q4 2014, when the average quarterly sub-sale transactions were around 502 units.


2. To curb any sentiment of speculative growth
The policy changes were probably introduced as a preventive measure to limit speculative growth, since more condos are due to obtain their Temporary Occupation Permit (TOP). For example, the number of subsale transactions might rise in line with the anticipated increase in private residential units securing TOP, which is projected to grow from 5,920 units in 2025 to 6,838 units in 2026 and further to 10,306 units in 2027.
  
Moreover, several new projects are expected to be launched in the coming months, and more land parcels are expected to be released for sale through the Government Land Sales programme. Lower interest rates will also make housing loans more affordable, spurring more buying activity.
 
Impact of measures
There may not be a significant impact on the market. Although the number of sub-sale transactions is higher than before the pandemic, the quarterly transactions have been on a downtrend over the past few quarters. Furthermore, most condominiums are purchased for owner-occupation, especially after the Additional Buyer’s Stamp Duty (ABSD) has been raised several times. Those who buy properties for their own use will not be affected by the increased SSD, as they are likely to stay in the property for the long term.

With the increased holding period for SSD, there will be fewer housing units listed for sale in the resale market. The reduced available housing stock may help to prevent an oversupply situation when more condos obtain TOP over the next few quarters. This will help maintain balance and price stability in the private residential market.






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