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Stamp duty

There are many convenient ways to pay, depending on how stamping of documents is done. There is no instalment payment for stamp duty.  The stamp certificate will be issued upon processing of the payment.

For e-Stamping registered users

Payment will be deducted electronically through Interbank GIRO, other than for stamping of documents listed below

(i)  Conveyance, assignment or transfer of immovable property, i.e. buyers’ and sellers’ stamp duty [see Articles 3(a), (b), (ba), (bb) of First Schedule to Stamp Duties Act];

(ii) Exchange of immovable property [see Article 6];

(iii) Settlement involving immovable property [see Articles 3(e) and 11(a)];

(iv) Transaction between trustees where the beneficial interest in immovable property passes [see Article 3(g)(i)];

(v) Distribution of immovable property in specie to shareholders in company liquidation [see Article 3(h)]; and

(vii) Gift involving immovable property [see Article 7];

(viii)  Lease, licence or tenancy, or a surrender thereof [see Articles 1, 8(a), (b) or (c) or 12] where stamp duty amounts to $5,000 or more ;

 

For these documents, a payment voucher will be generated for stamp duty payment and you can choose to pay via the following:-

1) Pay from Conveyancing Account (for law firms only) (NEW!)

From 1 Jan 2012, if stamp duty amount is deposited into lawyer’s Conveyancing Account, the lawyer can give instructions to his bank to make payment to “Commissioner of Stamp Duties” electronically via SLA’s Electronic Payment Instructions (ePI) system.The lawyer’s appointed bank may levy a fee for providing this service.  Upon receipt of payment, please allow up to 3 working days for a notification to print stamp certificate to be sent to the lawyer’s e-Stamping inbox.

2) Pay to IRAS directly

Issue a cheque or cashier’s order payable to the “Commissioner of Stamp Duties”.  The Document Reference Number on the payment voucher should be written on the back of your cheque or cashier’s order. Mail it with the payment voucher to the address stated on the payment voucher.

Please do not send post-dated cheques. Cheques must reach IRAS before the due date, otherwise, late payment penalties apply. Please allow up to 5 working days for IRAS to issue a notification to print the stamp certificate. The notification for stamp duty certificate printing will be sent to your e-Stamping inbox.

3) Pay at Service Bureaus

With the payment voucher, you can pay at one of the Service Bureaus operated by SingPost.  Payment can be by cash, cheque, cashier’s order or NETS.  Click here for locations of Service Bureaus.   

For Non-Registered User of e-Stamping System

Payment by eNETS

You can pay stamp duty via eNETS if you have an existing Internet banking account with DBS/POSB, UOB, OCBC or Citibank. Payment of stamp duty via internet banking is through the e-Stamping system.

There is a daily payment limit of $2,000, unless otherwise specified by your bank.  If your payment exceeds the bank's limit, you can proceed to print the payment voucher from the e-Stamping website.

The Stamp Certificate will be available for immediate printing upon successful payment via eNETS.

Payment by NETS

You may make stamp duty payment via NETS at the e-Terminals in the Taxpayer Service Centre (Level 1) at Revenue House.

The Stamp Certificate will be available for immediate printing upon successful payment via NETS.

Cheque or cashier’s order

Print out the payment voucher from the e-Stamping website.  The Document Reference Number on the payment voucher should be written on the back of your cheque or cashier’s order. Mail your payment with the payment voucher to the address stated on the payment voucher. Please do not send post-dated cheques. Cheques must reach us before the due date to avoid late payment penalties .

If you have provided us your email address, we will inform you by email to print the stamp certificate from the e-Stamping website once your cheque or cashier’s order is cleared.  If not, the stamp certificate will be mailed to you.  Please allow up to 5 working days for us to email or send stamp certificate to you. 

Payment at Service Bureaus

Payment can be made via NETS, cheque, cashier’s order or cash at Service Bureaus operated by SingPost. If you are paying by cheque or cashier’s order, payment must be made to "Commissioner of Stamp Duties".

Service Bureau charges a fee of $25 for full fledged service which includes processing your requisition form, data entry, receipting your payment, printing of the stamp certificate and arranging for collection of stamp certificate.  For a partial service which includes receipting your payment, printing of the stamp certificate and arranging for collection of stamp certificate, the fee is $5.

The Stamp Certificate will be issued by the SingPost service centre immediately upon receipt of Cash / NETS payments. For payment via cheque, the Stamp Certificate will be ready for collection, 5 working days after payment is received and affirmed by the bank.

Please refer to Stamping location for SingPost's location and operating hours.

 
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Last Updated on 11 January 2012

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