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Frequently asked questions

General Enquiries

When must Stamp Duty be paid?

Stamp duty must be paid within 14 days after the date of the signed Contract or Agreement. Where the Contract or Agreement is executed (signed) overseas, stamp duty must be paid within 30 days after the receipt of the Contract or Agreement in Singapore. A document is considered to be duly stamped only when stamp duty is fully paid. Audit checks will be conducted by IRAS to ensure that stamp duties are duly paid. Under the Stamp Duties Act, a penalty of 4 times the amount of unpaid duty can be imposed.

What if I do not have enough funds to pay stamp duty? Can stamp duty be deferred or paid by instalments?

Stamp duty is an upfront cost that one has to consciously set aside when deciding  to enter into a transaction. It must be paid in full and cannot be deferred. Inadequate payment or late payment of stamp duty is tantamount to non-stamping and penalties would apply.

How do I retrieve the stamp certificate after successful payment?

Please refer to the Download Stamp Certificate Guide for the detailed steps on the retrieval of stamp certificate.

What are the Stamp duty payment modes available?

Please refer to How to pay Stamp duty for the payment modes available for stamp duty.

Buyer's Stamp Duty

I am a Singapore Citizen buying my first property. Do I need to pay BSD?

Yes, your purchase is subject to BSD. BSD is payable on all acquisitions of immovable properties in Singapore. It is not dependent on the nationality of the buyer or the number of properties that the buyer owns.

I am buying a HDB shop with living quarters. Is my purchase subject to BSD rates for non-residential property?

No, as this is a property where one of the permitted uses is for residential use, the BSD rates for residential and non-residential properties would apply on the value attributable to the respective components. 

I am buying a semi-detached house with land zoned “Residential”. The semi-detached house has been approved as a child care centre. Is my purchase subject to BSD rates for non-residential property?

No, as this is an acquisition of the building and land, the applicable BSD rates would depend on the zoning of the land. Since the land is zoned “Residential”, BSD rates for residential property applies.

I am buying a land zoned “Commercial & Residential”. What is the market value attributable to the residential and non-residential component?

For a land zoned “Commercial & Residential”, 60% GFA of the land is deemed attributable for residential purpose and the remainder is deemed attributable for non-residential purpose. You may get a professional valuer to value the part of the property attributable to residential and non-residential purposes.

Additional Buyer's Stamp Duty

I am an SC currently owning only one private apartment. I am considering selling it and buying a terrace house. Do I have to pay ABSD when I buy the terrace house?

If you have contracted to sell your only apartment before you execute the Acceptance to the Option to Purchase for the terrace house, you do not need to pay ABSD.

But if you have not contracted to sell your apartment, your purchase of the terrace house will be your second property on which you need to pay ABSD at 17%.

I am a SC currently owning a private flat. If I were to downgrade to an HDB resale flat, do I have to pay ABSD on the HDB resale flat?

As HDB’s rules require buyers to dispose of their private properties within 6 months of the resale flat purchase, ABSD remission will be given upfront to purchasers of HDB flats. You do not need to pay ABSD when you buy the flat.

My wife and I are SC and we jointly own an apartment. We intend to jointly purchase a terrace house that is under construction. Do we need to pay ABSD?

The ABSD of 17% is payable as the terrace house will be your second property. However, if you dispose of your apartment within 6 months from the date of TOP/CSC (whichever is earlier) of the terrace house, you may be eligible for the refund of ABSD.

I am an SC currently owning only a 20% share in a house co-owned with my mother. Should my mother transfer her 80% share of the house to me, do I need to pay ABSD? If I were to buy another private flat after that, what would be the ABSD rate?

As you are a Singapore citizen who only owns one residential property and are acquiring additional interest in the same property from the co-owner, no ABSD is payable on the acquisition.

However, please note that BSD is still payable on the acquisition of your mother’s 80% share of the property.

Your subsequent purchase of the private flat would be your second property which would attract the ABSD rate of 17%.

I am an SC married to an SPR. Both of us do not own any property in Singapore. If we jointly purchase our first matrimonial home, do we need to pay ABSD?

SPRs are required to pay ABSD at 5% if they buy their first residential property on their own or jointly with SC. However, if both you and your SPR spouse do not own any property and the matrimonial home is the only residential property owned by you and your spouse, you may be eligible for the ABSD remission for SC married couples.

I am an SC married to a SPR. We jointly own a private apartment. If we buy another house jointly, what is the ABSD payable by us?

The purchase of the house will be your second property for both yourself and your spouse. As your spouse is a SPR, both of you will have to pay ABSD at 25% of the purchase price/market value (whichever is higher) of the house. However, you may be eligible for the ABSD refund if you and your spouse dispose of your first property within 6 months from the date of purchase/ TOP/ CSC (whichever is applicable or earlier) of your second property.

If I am in the process of obtaining my SC or SPR at the time of purchase, can I later apply for a remission to enjoy lower ABSD rates based on my new status?

The applicable ABSD rate is based on the profile of the buyer on the date of purchase. You must have been granted the Singapore Citizenship status or Singapore Permanent Resident status by the Immigration and Checkpoint Authority (ICA) as at the date of purchase in order to enjoy lower ABSD liability. The date of issue reflected in the IC collection slip would be taken as when the status was granted.

Seller's Stamp Duty

When do I need to pay SSD and can the payment be deferred?

SSD must be paid within 14 days from the date of the executed sale contract, otherwise, a penalty will be imposed for late stamping and payment. There is no deferment of stamp duty payment.

However, for properties undergoing collective sale, requests may be considered favorably for the waiver of the penalty incurred up to the later of the following dates, whichever is applicable:

(1) Date that the Strata Titles Board grants the Collective Sale Order;

(2) 30 days from the date of decision made by the High Court with no further objection; or

(3) Date of decision made by the Court of Appeal.

Such requests are subject to the following conditions:

(1) The collective sale contract is stamped and

(2) The waiver request is submitted to the Commissioner of Stamp Duties where both conditions are fulfilled within 14 days from the date of the executed contract.

To submit the request for waiver, please perform the following steps:

(1) Log on to e-Stamping Portal

(2) Select "Requests"

(3) Select "Apply for Assessment/ Appeal/ Remission"

(4) Provide the document reference number which was generated upon stamping

(5) Select "E-appeal" as the nature of request. Please be informed that requests to waive penalties incurred up to the date that the collective sale is legally completed or the date that you receive the sale proceeds will not be acceded to.

My wife and I purchased a private residential property on 1 Oct 2005. On 10 Mar 2018, my wife transferred her half share of the property to me by way of gift. As a result, I became the sole owner of the property. I sold the property on 1 Sep 2018. As I have been an owner and occupant of the property since 1 Oct 2005, do I need to pay SSD on the sale?

Yes, as you acquired your wife's half share of the property on 10 Mar 2018 and sold the property on 1 Sep 2018 within the SSD holding period, you are required to pay 12% SSD on the half share of the property that you had acquired from your wife. The SSD payable is based on the higher of the selling price or market value of the half share of the property.

I purchased (i.e. signed the Agreement for Lease) a replacement flat under the Selective En-bloc Redevelopment Scheme (SERS) on 1 Feb 2015. On 1 Sep 2018, HDB confirmed that I have fulfilled the Minimum Occupation Period (MOP) of 7 years for the replacement flat and granted approval for me to sell the replacement flat. I sold my replacement flat on 1 Oct 2018. Will the sale be subject to SSD?

Yes. For HDB flats, the applicable MOP depends on the purchase mode, flat type, and date of flat application or key collection, while the SSD holding period commences from the date of purchase (to determine date of purchase, please refer to Seller’s Stamp Duty).While you may have fulfilled the MOP for your flat, 4% SSD is still payable as the flat is sold within the SSD holding period. The SSD payable is based on the higher of the selling price or market value of the property.

I was not adjudged a bankrupt when I sold my private residential property. However, I was adjudged a bankrupt shortly after I sold my property. Can I qualify for SSD exemption and seek a refund of the SSD paid on the sale?

No. At the time of the sale of your property, you were not a bankrupt. Hence, the sale of your property would not qualify for the SSD exemption given to an adjudged bankrupt who has to dispose of the residential property as a result of the bankruptcy.

I am disposing of an HDB shop with living quarters within the holding period. Do I need to pay SSD?

For disposal of HDB shop with living quarters, SSD is payable on the value of the part permitted for residential use if the property is disposed of within the holding period.

Lease Duty

How do I stamp my tenancy agreement?

You can stamp your tenancy agreement in the e-stamping portal. Please refer the Lease/Tenancy Guide for the detailed steps to stamp the tenancy agreement.

How do I calculate the stamp duty payable for Lease /Tenancy Agreement?

Lease duty is calculated by applying the rate for leases (0.4%) on the Average Annual Rent (AAR), based on the higher of contractual or market rent.

 

If the lease period is 4 years or less, the computation of stamp duty is 0.4% of total rent for the period of the lease.

If the lease period is more than 4 years or an indefinite term, the computation of stamp duty is 0.4% of 4 times the AAR for period of the lease.

Do I need to pay stamp duty for a novation agreement where all the terms and conditions remain the same except for a new tenant?

If there is no change in the rent and lease period nor any premium or consideration paid for the novation of lease under the Novation Agreement, there is no stamp duty payable. 

 

However, if there is any consideration paid under the Novation Agreement, stamp duty is payable and is computed on the consideration based on conveyance (BSD) rates.

Chat with us

Chat with us on your general stamp duty enquires or if you do not have Singpass, SFA or Corppass. We will be able to assist you over live chat.  Stamp Duty live chat is available from Mondays to Fridays, 8:00am – 5:00pm, excluding public holidays.

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Property Matters Contact Number
Property Tax1800 356 8300 for local calls
(+65) 6356 8300 from overseas
Stamp Duty 1800 460 4923 for local calls
(+65) 6460 4923 from overseas
 
Appraiser's License
House and Unit Numbers
 
(+65) 6351 2442
 
 
Late Filing / Payment Matters
(e.g. Letters on reminder to file / pay, penalties for late filing / payment)
1800 356 8300 for local calls
(+65) 6356 8300 from overseas
Other Enforcement Actions
(e.g. Letters on Court Summons, appointment of bank / employers as agents for payments, travel restriction order)
(+65) 6356 7012

Send an Enquiry

For added security, email your case-specific enquiries via myTax Mail on myTax Portal using your Singpass, Singpass Foreign user Account (SFA) or Corppass.