The following documents are exempt from stamp duty:
Any document signed by, on behalf of or in favour of the government (not applicable to statutory boards and government-owned companies) and where the government is liable to pay the stamp duty on the document. (Documents exempt under this category are not required to be lodged with the Commissioner of Stamp Duties)
*Any document signed by, on behalf of or in favour of a co-operative society registered under the Co-operative Societies Act and relating solely to the business of the co-operative society, where the co-operative society is liable to pay the stamp duty on the document
Any document made in favour of the estate of any bankrupt
A lease or an agreement for lease executed on or after 1 June 2012 for the renting of a flat directly from HDB under the Public Rental Scheme is exempt from stamp duty
*Although your document may be exempted from stamp duty, you are strongly encouraged to submit a copy of the document to the Commissioner of Stamp Duties for record purposes and confirmation of the same.
You can submit a covering letter and a copy of the document to:
Commissioner of Stamp Duties
55 Newton Road
If your document is not eligible for exemption, it will be liable to stamp duty in accordance to the Stamp Duties Act (Cap 312).