Aborted Leases

Lease Duty remission in excess of $50 is applicable to rescinded or aborted lease contracts or agreements if the remission conditions are met.

Conditions for Remission

  1. The Lease or Agreement for Lease (“lease”) is rescinded on or after 19 Feb 2011
  2. The lessee has not rescinded the lease with a view to facilitate the lease of the property by the lessor to another person
  3. The executed lease has not been made use of for any purpose

    No refund can be allowed on an instrument if it has been made used of. An instrument is 'made used of' if any of the parties to the instrument has enforced his/her rights under the instrument or has in any way acted on the terms of the instrument.

    Examples of this are when payment has been made, deposit has been forfeited, compensation has been obtained, possession of the property has been taken or the lease term has commenced.

  4. The lease period of the property has not commenced
  5. The application for remission is made within 6 months from the date of when the lease was rescinded

How to Apply

You can apply for the remission via the e-Stamping Portal > “Request” > “Apply for Refund”. You will have to login with your SingPass or Registered Account. 

In the event that a refund can be granted, the refund will be made to the party who is liable for stamp duty.

Please retain the following documents and submit to IRAS when requested: 

  1. Original Lease / Tenancy

  2. Documentary evidence supporting the cancellation of the document






  • 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.