Stamp Duty


From 1 Sep 2018, CorpPass will be the only login method for online corporate transactions with the Government. You must first be authorised to access IRAS’ digital e-Services via CorpPass before you can log in to the e-Stamping Portal.

You may refer to our Frequently Asked Questions (FAQs) for guidance:


Name of e-Service Description Information Needed Estimated Submission and/or Processing Time Guides/ FAQs
 AccountUpdate account details such as:
  • Mailing address
  • Contact information
  • Apply for GIRO



  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  3. For GIRO Application
    1. Bank Account Details

Submission

5 - 10 minutes


Processing

For GIRO application, the GIRO account will be activated within 7 working days upon the approval of the designated bank. The approval of GIRO by the bank may take up to 3 weeks. Applicant needs to send a signed GIRO application form to IRAS by post.


 
Payments & Transactions: Search Transactions

Retrieve e-Stamping transaction to:

  • Pay stamp duty
  • Retrieve payment slip
  • Retrieve stamp certificate after successful payment
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  3. Document Reference Number 
  4. Either
    1. Payment mode and payment reference number; or
    2. Identity number of contractual parties

Submission

5 - 10 minutes



Processing

Generally, request will be processed within 3 working days upon approval of the owner of the stamping record


You can view stamping transactions via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Payments & Transactions”
  3. Enter the search criteria
  4. Click “Search

Payments & Transactions: View Account SummaryView Account Summary for payment transactions.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
 N.A.

You can view stamping transactions via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login
  2. Select “View Account Summary”
  3. Enter the search criteria
  4. Click “Search”

Records: Amend Stamp Certificate Amend stamp certificate for one typographical error that does not affect the stamp duty amount, up to one-time.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document Reference Number
  4. Stamp Certificate Reference

Processing

5 - 10 minutes

You can amend stamp certificate via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Records”
  3. Select “Amend Stamp Certificate”
  4. Enter the relevant information to retrieve the stamp certificate and amend one entry only
  5. Click “Save Amendment”

Notes:

The amended stamp certificate can be downloaded immediately after the self-amendment and there is no requirement to submit the agreement unless we request for it for audit purposes.


Refer to our website for more information: Amending Stamp Certificate.

Records: Notice of Assessment
 View and download Stamp Certificates issued by IRAS.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Your Reference Number/ Document Reference Number/ Date of Document
N.A.

You can view and download stamp certificates issued by IRAS via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Records”
  3. Select “Notice of Assessment”
  4. Enter the search criteria
  5. Click “Search”

Records: ReportsGenerate reports relating to stamping records sent and received.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
N.A.

You can generate the report for the stamping records sent to IRAS and received from IRAS via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Records”
  3. Select “Document Sent” for messages sent to IRAS or Select “Document Received” for messages received from IRAS
  4. Enter the Sent/Received Period
  5. Select the Report Format
  6. Click “Generate”

Records: Search Stamping Records Retrieve draft, complete or submitted stamping records.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Your Reference Number/ Document Reference Number/ Date of Document
N.A.

You can retrieve draft, complete or submitted stamping records via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Records”
  3. Select “Search Stamping Records”
  4. Enter the search criteria
  5. Click ‘Search”
Records: Transfer of Document- Approve TransferApprove a request for transfer of e-Stamping record from your account.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity
    2. CorpPass ID
    3. CorpPass Password
  3. Document Reference Number 

Submission

5 - 10 minutes


For requests of transfer of e-Stamping record from your account, you will receive a notification of a request for transfer at the welcome page once you login. You may click on the link to go to the request directly.

Alternatively, you can approve a request for transfer of e-Stamping record via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Records”
  3. Select “Approve Transfer”
  4. Enter your search in the following fields:
    1. Document Reference Number, or
    2. Requested From and To dates
  5. Click “Search” button
  6. The Approve Transfer screen will be displayed showing the record and the “Approve and Reject” button.
  7. To approve the request, check the box of the Document Reference Number and click “Approve” 
Records: Transfer of Document- Request TransferRequest a transfer of e-Stamping record to a specific e-Stamping account.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document Reference Number

Submission

5 - 10 minutes

You can request for a transfer of e-Stamping record to a specific e-Stamping account via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Records”
  3. Select “Request or Transfer”
  4. Enter the Document Reference Number and the reason for the transfer
  5. Click “Submit”
Records: View Stamp CertificateView and download stamp certificate.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document Reference Number
  4. Stamp Certificate Reference
 N.A.

You can view and download stamp certificate via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Records”
  3. Select “View Stamp Certificate”
  4. Enter the relevant information
  5. Click “Search”
Register for an account (For CorpPass users only)Register for an e-Stamping account to perform e-Stamping Services and enjoy the following features: 
  • Pay by GIRO (except for conveyancing documents
  • Save and retrieve the past e-Stamping records
  • Apply for adjudication online with instant notification of the case officer and case number on application

Note:
For Individual, there is no need to register for an account if you are e-Stamping with your SingPass. SingPass users will be able to submit stamping without registering for an account.

  1. To register for an account:
    1. Company Name
    2. UEN / Entity ID
    3. Contact information
    4. Mailing address
  2. For GIRO Application
    1. Bank Account Details

Submission

5 - 10 minutes


Processing

Account will be activated immediately upon successful registration.


For GIRO application, the GIRO account will be activated within 7 working days upon the approval of the designated bank. The approval of GIRO by the bank may take up to 3 weeks. Applicant needs to send a signed GIRO application form to IRAS by post.

 
Requests: Amendment to Stamp Certificate

Submit a request to amend the stamp certificate where there are more than one typographical errors or where the error affects the stamp duty payable:

  • Details of contractual parties
  • Details of property address
  • Date of document
  • Partially rented instead of Wholly rented and vice versa

  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document Reference Number 
  4. Stamp Certificate Reference Number
  5. Supporting documents:
    1. Maximum file size: 10MB per fil
    2. Supported file type: PDF, JPG, PNG

Submission

10 - 20 minutes



Processing

Generally, requests will be processed within 3 working days. Additional time is required if the amendments result in additional or refund of stamp duty.

You can submit a request to amend your stamp certificate via  e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Requests” from the top navigation bar
  3. Select “Amendment to Stamp Certificate”
  4. Complete the electronic form online and submit
  5. You will receive an acknowledgement when your request is submitted successfully. The details of the case officer and the reference number will be included in the acknowledgement for your reference.

Notes:

In your application, please include the following documents for our verification:

  • A copy of the executed document
  • A copy of the stamp certificate

Refer to our website for more information: Amending Stamp Certificate.

Requests: Apply for Assessment/ Appeal/ Remission


This e-Service is only available to users who log in with their SingPass or CorpPass Login ID

Submit a request online:

  • For an Assessment to determine the chargeability of stamp duty of a document and if dutiable, the amount of stamp duty under section 37(1) of the Stamp Duties Act (Cap. 312). 
  • For a Remission of stamp duty where the remission conditions are fulfilled.
  • For an Appeal to request stamp duty remission under section 74(1) of the Stamp Duties Act (Cap. 312).

  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
    4. A valid email address
  3. Information of the document e.g. property address, parties' names and identity numbers. For stamped document, the IRAS document reference number
  4. Supporting documents (if applicable)
    1. Maximum file size: 20MB per file
    2. Supported file type: PDF, JPG, PNG

Submission

10 - 20 minutes


Processing

Generally, requests will be processed within 2 months. We will keep you informed if more time is needed.


You can apply for the assessment, appeal or remission of stamp duty via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Requests”
  3. Select “Apply for Assessment/ Appeal/ Remission”
  4. Complete the electronic online form
  5. Click "Submit"
  6. You will receive an acknowledgement when your request is submitted successfully. The details of the case officer and the case reference number will be included in the acknowledgement for your reference.

Notes:

Adjudication fees may be payable.


Requests: Apply for RefundApply for the refund of stamp duty paid where the refund conditions are fulfilled.
  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document Reference Number 
  4. Stamp Certificate Reference Number
  5. Where CPF is used to pay for the stamp duties, the CPF/ HDB reference number and the apportionment of CPF for each of the parties.
  6. Supporting documents (if applicable):
    1. Maximum file size: 10MB per fil
    2. Supported file type: PDF, JPG, PNG
      the refund conditions are fulfilled.

Submission

10 - 20 minutes


Processing

Generally, requests will be processed within 30 working days if all the necessary details are complete and in order.


You can apply for refund of stamp duty via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Requests”
  3. Select “Apply for Refund”
  4. Complete the electronic online form
  5. Click "Submit"

Refer to our website for more information: How to Claim Refunds.

Requests: Apply for Section 15 Relief


This e-Service is only available to law firms/secretariat firms /accounting firms

Apply for stamp duty relief under Section 15 of the Stamp Duties Act for qualifying cases.


  1. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  2. Supporting documents as listed on IRAS website
    1. Maximum file size: 10MB per file
    2. Supported file type: PDF, JPG, PNG

Submission

20 - 30 minutes


Processing

Generally, requests will be processed within 2 months. We will keep you informed if more time is needed.


You can apply for Section 15 Stamp Duty Relief via e-Stamping Portal:

  1. Login with CorpPass Login ID
  2. Select “Requests”
  3. Select “Apply for Section 15 RelNew Linkief”
  4. Complete the electronic online form, explaining how each of the remission conditions has been met
  5. Click "Submit"

A case officer will be assigned to assist in the review of the application.


Requests: Object to an AssessmentFile an objection to an assessment.
  1. For Individual, your SingPass and password
  2. For Corporate, you
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document Reference Number
  4. Stamp Certificate Reference Number
  5. Supporting documents (if applicable):
    1. Maximum file size: 10MB per file
    2. Supported file type: PDF, JPG, PNG

Submission

10 - 20 minutes


Processing

Generally, requests will be processed within 2 months. We will keep you informed if more time is needed.


You can object to an assessment of refund of stamp duty via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Requests”
  3. Select “Object to an Assessment”

Stamping: Additional Stamp Duty


This is not Additional Buyer’s Stamp Duty (ABSD)


Pay additional stamp duty for under-stamped documents.
Examples:

  • Up-stamp your document due to increase in floor area or tenancy period resulting in additional rental amount.
  • Up-stamp your document due to higher market valuation of property.

  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document Reference Number
  4. Stamp Certificate Reference
  5. For payment by eNets Debit, your Internet Banking login details (e.g. User ID and PIN)
  6. Information relating to the up-stamping. For examples, the valuation report, the notification of resurvey area, etc.

Notes:

  1. Payment by eNets Debit is subject to your Internet Bank Withdrawal Limit.
  2. For payment of duty by other modes, please refer to “How to Pay Stamp Duty”.


Submission

5 - 10 minutes


Processing

Stamp certificate is issued upon successful payment


You can up-stamp your document via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Stamping”
  3. Select “Additional Stamp Duty”
  4. Enter the relevant information to retrieve the stamp certificate
  5. Complete the electronic online form
  6. Select “Proceed for Payment"

Stamping: Check Stamp Certificate AuthenticityCheck the authenticity of the Stamp Certificate (up to last 7 years).
  1.  Document Reference Number
  2. Stamp Certificate Reference Number
N.A.
  1. Select “Check Stamp Certificate Authenticity” at main page of e-Stamping Portal
  2. Enter Document Reference Number and Stamp Certificate Reference Number
  3. Select “Retrieve”

Refer to our website for more information: Check Stamp Certificate Authenticity.


Stamping: Exemptions & Remissions


This e-Service is only available to users who are law firms.

Apply for stamp duty remission when the remission conditions are fulfilled:

  • Transfer of HDB Flat within Family
  • Conveyance Directions
  1. For Law Firm, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  2. Document that you are paying stamp duty on (for reference purposes only
  3. Particulars of the contractual parties.

Submission

10 minutes


Processing

Remission stamp certificate issued when remission conditions are met.


 
Stamping: Lease/ Tenancy

Pay stamp duty for documents relating to leasing of properties:

  • Lease/ Tenancy Agreement
  • Variation of Lease involving increase in rental amount or tenancy period
  • Surrender of Lease involving consideration
  • Novation/ Assignment of Lease between Tenants
  • Assignment of Lease between Owners


  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document that you are paying stamp duty on (for reference purposes only)
  4. Particulars of the contractual parties:
    1. Profile (e.g. Singapore Citizen, Singapore Permanent Resident, Foreigner or Company)
    2. Country of Nationality (if Profile selected is Singapore Permanent Resident or Foreigner)
  5. For payment by eNets Debit, your Internet Banking login details (e.g. User ID and PIN)

Notes:

  1. Payment by eNets Debit is subject to your Internet Bank Withdrawal Limit.
  2. For payment of duty by other modes, please refer to “How to Pay Stamp Duty”.


Submission

5 - 10 minutes


Processing

Stamp certificate is issued upon successful payment.


FAQs on Leases

Refer to the FAQ on Leases for the step by step guide for stamping Leases



Stamping: Mortgage

Pay stamp duty for documents relating to mortgage:

  • Mortgage document when a loan is taken to finance the purchase of an immovable property, stocks or shares.
  • Transfer of Mortgage document where either the borrower or lender assigns an existing mortgage from the current holder to another person or entity.
  • Equitable Mortgage where an agreement or a memorandum under hand only (signed but not under seal) relating to the deposit of title deeds of immovable property or creating a charge on the immovable property to secure the payment or repayment of money.



  1. For Individual, your SingPass and password
  2. For Corporate, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  3. Document that you are paying stamp duty on (for reference purposes only)
  4. Particulars of the contractual parties
  5. For stamp duty payment modes, please refer to “How to Pay Stamp Duty”.

Submission

5 - 10 minutes



Processing

Stamp certificate is issued upon successful payment


FAQs on Mortgage

Refer to the FAQ on Mortgage for the step by step guide for stamping Mortgage


Stamping: Others (Dutiable documents)


This e-Service is only available to users who are law firms.

Pay stamp duty for documents relating to:
  • Declaration of Trust/ Trust Deed
  • Other Transfer (Document)
  1. For Law Firm, your:
    1. UEN/ Entity ID
    2. CorpPass ID
    3. CorpPass Password
  2. Document that you are paying stamp duty on (for reference purposes only)
  3. Particulars of the contractual parties.
  4. For stamp duty payment modes, please refer to “How to Pay Stamp Duty”.

Submission

10 minutes


Processing

Stamp certificate is issued upon successful payment


 

Stamping: Sale and Purchase (For Buyers)

Pay stamp duties (e.g. Buyer’s Stamp Duty and Additional Buyer’s Stamp Duty) and claim for stamp duty remission (if applicable) for documents relating to acquisition of properties:

  • Sale & Purchase of Property

Note:

Stamp duty is computed based on the consideration paid or the market value of the property, whichever is the higher amount.


  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document that you are paying stamp duty on (for reference purposes only)
  3. Particulars of the contractual parties, including the following for the purchaser:
    1. Profile (e.g. Singapore Citizen, Singapore Permanent Resident, Foreigner or Company)
    2. Country of Nationality (if Profile selected is Singapore Permanent Resident or Foreigner)
    3. No. of residential properties owned/co-owned (including the current purchase)
  4. For stamp duty payment modes, please refer to “How to Pay Stamp Duty”.

Submission

10 - 20 minutes


Processing

Stamp certificate is issued upon successful payment.

Note:

  1. Cheque payment will require 5 working days for processing. Stamp certificate is issued upon successful payment.
  2. Pay by cashier's order at designated SingPost for immediate release of stamp certificate. SingPost will charge for the service separately.

FAQs on Buyer's Stamp Duty


FAQs on Additional Buyer's Stamp Duty

Stamping: Sale and Purchase (For Sellers)

Pay Seller’s Stamp Duty or claim for Seller’s Stamp Duty Remission for Housing Developers for agreements relating to disposal of properties

  • Sale & Purchase of Property (Seller’s Stamp Duty)

Note:

Stamp duty is computed based on the consideration paid or the market value of the property, whichever is the higher amount.











  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document that you are paying stamp duty on (for reference purposes only)
  3. Particulars of the contractual parties
  4. Information relating to date of acquisition of the property
  5. For stamp duty payment modes, please refer to “How to Pay Stamp Duty”.

Submission

10 - 20 minutes


Processing

Stamp certificate is issued upon successful payment.

Note:

  1. Cheque payment will require 5 working days for processing. Stamp certificate is issued upon successful payment.
  2. Pay by cashier’s order at designated SingPost for immediate release of stamp certificate. SingPost will charge for the service separately.

FAQs on Seller's Stamp Duty for Residential Property


FAQs on Seller's Stamp Duty for Industrial Property

Stamping: Shares 

Pay stamp duty for documents relating to buying or selling or transfer of stocks or shares:

  • Share Transfer
  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document that you are paying stamp duty on (for reference purposes only)
  3. Particulars of the contractual parties.
  4. Statement of Accounts of the Company relating to the transferred shares
  5. For payment by eNets Debit, your Internet Banking login details (e.g. User ID and PIN)

Note:

Payment by eNets debit is subject to your Internet Bank Withdrawal Limit. For payment of duty by other modes, please refer to “How to Pay Stamp Duty”.


Submission


5 - 10 minutes



Processing


Stamp certificate is issued upon successful payment.


FAQs on Shares