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Adjudication Fee

An adjudication fee is payable according to the Fourth Schedule of the Stamp Duties Act (Cap 312).

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Adjudication Fees

Adjudication fees for applications received by IRAS on and after 15 Aug 2019 are as follows:

Subject-matter of InstrumentFee (Effective 15 Aug 2019)
 1. Any of the following subject matter under section 15:
  1. a transfer of the undertaking or shares in respect of a scheme for reconstruction of a company or companies, or an amalgamation of companies;
  2. a transfer, conveyance or assignment of beneficial interest in assets between associated entities;
  3. a conversion of a firm or private company to a limited liability partnership
$390, irrespective of whether the instrument qualifies for relief under section 15
 2. An acquisition of ordinary shares in a target company under section 15A$390, irrespective of whether the instrument qualifies for relief under section 15A
 3. A conveyance of equity interest in a property holding entity under section 23, or a transaction or an arrangement described in section 23B or 23C$390, irrespective of whether the instrument is chargeable with ad valorem duty under section 23
 4. Any transaction in respect of any immovable property $210, irrespective of whether the instrument is chargeable with duty
 5. All other transactions$210, irrespective of whether the instrument is chargeable with duty
    

 

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