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Stamp Duty remissions for property

Remission rules and conditionsType of property LDBSDABSDSSD
Terminated Leases All types of property√   
Aborted Sale and Purchase Agreements All types of property √√√
Matrimonial Proceedings All types of property √√√
Conveyance Directions All types of property √√√
Remission of ABSD for a Married Couple HDB flat / Private Residential Property  √ 

Acquisition of HDB Flats and new Executive Condominium (EC) Units

Notes:
a. Not applicable to Resale EC Units
b. Remission will be automatically granted by HDB upon approval of purchase

HDB flat and new EC unit  √ 

Transfer of HDB Flats Within Family

Note:
Not applicable to EC Units

HDB flat √ √
Foreigners Eligible for ABSD Remission under Free Trade Agreements HDB flat / Private Residential Property  √ 
Purchase of Remnant Land from the State State Land  √ 
Sites for Development of Four or Less Residential Units Residential Property  √ 
Sites for Development of Five or More Residential Units Residential Property  √ 
Sale of Residential Properties by Non- Licensed Developers Residential Property   √
Donations to an Institution of a Public Character All types of property√√√√
Remission of ABSD (Trust)Residential Property  √ 
Residential Property  √ 
Acquisition of Additional Interest in Property which Buyer has InterestResidential Property  √ 

Notes:
LD - Lease Duty
BSD - Buyer's Stamp Duty
ABSD - Additional Buyer's Stamp Duty
SSD - Seller's Stamp Duty

Stamp Duty reliefs for property

Relief rules and conditionsType of property BSDABSDSSD
Transfer of Assets between Associated Permitted Entities All types of property√ √
Reconstruction or Amalgamation of Companies All types of property√ √
Conversion of Firm to Limited Liability Partnership All types of property√ √
Conversion of Private Company to Limited Liability Partnership All types of property√ √

Notes:
BSD - Buyer's Stamp Duty
ABSD - Additional Buyer's Stamp Duty
SSD - Seller's Stamp Duty