Residential SSD. Purchases on/after 4 Jul 2025: 16% (≤1 yr), 12% (1–2 yrs), 8% (2–3 yrs), 4% (3–4 yrs), 0% after 4 years. Purchases 11 Mar 2017 – 3 Jul 2025: 12% / 8% / 4%, 0% after 3 years. Computed on the higher of price or market value. Estimates only — verify with IRAS.