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Stamp duty

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For Non-Registered Users (General Public)

1. eNETS

You can make payment 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.

2. NETS or Cashcard

You may make payment via NETS or Cashcard 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 or Cashcard.

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

3. 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, made payable to "Commissioner of Stamp Duties". They should be in local currency and not post-dated. Cheques or cashier's order must reach us before the due date to avoid late payment penalties.

Mail your payment with the payment voucher to the address stated on the payment voucher.

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.

4. Payment at Service Bureaus - NETS, Cheque, Cashier's Order or Cash

You may pay the Stamp Duty via NETS, cheque, cashier’s order or cash at any of the Service Bureaus operated by SingPost. If you are paying by cheque or cashier’s order, payment must be made to "Commissioner of Stamp Duties".

A fee of $25 is charged by Service Bureau for a full fledged service which includes:

  • stamping your document
  • receipting 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.

If you have printed your payment voucher, you can choose to pay at the Service Bureau.  A fee of $5 will be charged for printing of Stamp Certificate.

If you pay by cash, NETS or cashier’s order, Stamp Certificate will be issued to you immediately.

If you pay by cheque, the Stamp Certificate will be ready for collection 5 working days after payment is received and affirmed by the bank.

Please refer to Where can I stamp my document for SingPost's location and operating hours.

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For Registered Users

Payment will be deducted electronically through Interbank GIRO, except for stamping of the 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

vi. Gift involving immovable property [see Article 7];

vii. 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 the documents listed above, a payment voucher will be generated for Stamp Duty payment and you can choose to pay via the following modes:-

a) Pay from Conveyancing Account (for law firms only)

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.

b) 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.

c) 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.

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Can I pay Stamp Duty by instalment?

No, there is no instalment payment for Stamp Duty. It must be paid in full.

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Last Updated on 25 February 2013


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