Exemptions

Under Section 36 of the Stamp Duties Act, the following documents are exempt from Stamp Duty.

Stamp Duty Exemption under Section 36 of the Stamp Duties Act

The following documents are exempt from Stamp Duty:

  1. 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
  2. Any document relating to the sale, transfer, lease or mortgage of  properties situated outside Singapore
  3. Any document relating to the transfer of shares in a company incorporated outside Singapore (foreign company) and where the transfer document is lodged for registration in a share register kept outside Singapore
  4. 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
  5. Any document whereby any security is assigned, transferred or negotiated through the Monetary Authority of Singapore under the Exchange Control Act (Cap 99)
  6. Any instrument made by the Collector of Land Revenue under Land Acquisition Act
  7. Any transfer lodged under Section 125 or 126 of the Land Titles (Strata) Act (This is applicable to a transfer relating to the application for the issue of subsidiary strata certificates of titles)
  8. Any document made in favour of the estate of any bankrupt or of the Official Assignee
  9. 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

 

Exemption from SSD

RATE THIS PAGE

  • Strongly Disagree
  • Strongly Agree

Information is easy to understand.

Information is useful.

Information is easy to find.

 
Please email us if you would like us to respond to your enquiries.