Common Stamp Duty Remissions and Reliefs for Property at a Glance

 

Stamp Duty Remissions for Property

 Transaction   Type of Property   Remission Applicable       Link to Legislation  
 LD BSDABSD  SSD
Aborted LeasesAll types of property  √   Remission Rules
Aborted Sale and Purchase AgreementsAll types of property    √  √  √Remission Rules
Matrimonial ProceedingsAll types of property  √ √ √Remission Rules
Conveyance DirectionsAll types of property  √ √ √Remission Rules
Remission of ABSD for Married CoupleHDB flat / Private Residential Property    √ Remission Rules
Purchase 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   √  Remission Rules

Transfer of HDB Flats Within Family

Note:
Not applicable to EC Units

HDB flat

 

  √ Remission Rules
Foreigners Eligible for ABSD Remission under Free Trade AgreementsPrivate Residential Property   √ Remission Rules
Purchase of Remnant Land from the StateState Land   √ Remission Rules
Sites for Development of Four or Less Residential UnitsResidential Property   Remission Rules
Sites for Development of Five or More Residential UnitsResidential Property   √ Remission Rules
Transfer of Land by a Holding Company to a Subsidiary For Residential DevelopmentResidential Property   √ 

Remission Rules

(For development of five or more residential units)

 

 

Remission Rules

(For development of four or less residential units)

Sales of Residential Properties by Non- Licensed DevelopersResidential Property    √Remission Rules
Donations to an Institution of a Public CharacterAll types of property  √ √ √Remission Rules

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

TransactionType of PropertyRelief ApplicableLink to Legislation
BSDABSDSSD 
Transfer of Assets between Associated Permitted EntitiesAll types of property Relief Rules
Reconstruction or Amalgamation of CompaniesAll types of property Relief Rules
Conversion of Firm to Limited Liability PartnershipAll types of property Relief Rules
Conversion of Private Company to Limited Liability PartnershipAll types of property Relief Rules

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

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