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Who is liable to pay Stamp Duty?
The party responsible for paying Stamp Duty is based on the terms stated in the document.
Where the liability is not stated in the document, the party to pay Stamp Duty will follow that as specified in the Third Schedule to the Stamp Duties Act (Cap 312) :
| Types of Documents |
Party to pay Stamp Duty |
Lease duty for documents such as:
- Lease or Tenancy Agreement
- Agreement for Lease
- Agreement for Variation of Lease
- Acceptance to the Letter of Offer
|
Lessee or Tenant |
| Duplicate or counterpart (for documents executed before 19 Feb 2011) |
Lessor or Landlord |
Conveyance duty for documents such as:
- Sale and Purchase
- Sale and Purchase where Additional Buyer's Stamp Duty is applicable
- Sale and Purchase where Seller's Stamp Duty is applicable
- Documents of Transfer (where contracts and agreements are not applicable)
- Transfer by way of gift of property
- Trust Deed / Declaration of Trust
- Exchange of property
- Partition of property
- Distribution of assets
- Settlement
- Leases with premium
- Novation or Assignment of Lease with payment
- Surrender of Lease with payment
|
Purchaser, Seller (for Seller's Stamp Duty), Beneficiary, Transferee, Grantee, Lessee |
| Mortgage |
Mortgagor |
| Share Transfer, by sale or gift |
Transferee |
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