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Stamp duty

You are required to pay stamp duty if you are the party named in the document to pay the stamp duty..

If the terms of the document are silent on this, under the Stamp Duties Act (Cap 312), the stamp duty will be borne by the tenant and duty on duplicate will be borne by the landlord.

As announced in Budget 2011, duty on duplicate document executed on and after 19 February 2011 has been removed.  If the document is executed before 19 February 2011, duty on duplicate remains payable.

You can stamp your document, (such as the Tenancy Agreement, Acceptance to the Letter of Offer or Lease Agreement) either through a tax agent or on your own. For more details, please refer to places to go for stamping.

 
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Last Updated on 28 February 2013


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