Seller's stamp duty ( SSD ) is payable by seller on all residential properties and residential lands and sold within the holding period.
For properties and lands bought on and after 14 Jan 2011:
Holding period up to 1 year, SSD is 16% .
Holding period more than 1 year and up to 2 years, SSD is 12%
Holding period more than 2 years and up to 3 years, SSD is 8 %
Holding period more than 3 years and up to 4 years, SSD is 4 %
Holding period more than 4 years, SSD is not applicable
More details on SSD here IRIS : Seller's Stamp Duty ( SSD )