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

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.


 AccountUpdate account details such as:
  • Mailing address
  • Contact information
  • Apply for GIRO

Note:

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.


  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. 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.


 

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; 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:
    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)
  4. 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 Leases

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
Stamping: MortgagePay 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; For Cporate, 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

5 - 10 minutes



Processing

Stamp certificate is issued upon successful payment

FAQs on Mortgage
Stamping: Additional Stamp Duty

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.

Note:

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

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

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



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: Exemptions & Remissions

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

  • Transfer of HDB Flat within Family
  • Conveyance Directions


Note:

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


  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: Others(Dutiable documents)

Pay stamp duty for documents relating to:

  • Declaration of Trust/ Trust Deed
  • Other Transfer (Document)

Note:

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


  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: 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.Refer to our website for more information: Check Stamp Certificate Authenticity.
Requests: Apply for Adjudication Seek the opinion of the Commissioner of Stamp Duties on the Stamp Duty chargeability and amount.
  1. For Individual, your SingPass and password;   For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Information of the document e.g. property address, parties” names and identity numbers.
  3. Supporting documents (if applicable)
    1. Maximum file size: 10MB per file
    2. Supported file type: PDF, JPG, PNP

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 Adjudication via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Requests”
  3. Select “Apply for Adjudication”

Adjudication fees may be payable.



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; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document Reference Number
  3. Stamp Certificate Reference Number
  4. Supporting documents:
    1. Maximum file size: 10MB per file
    2. Supported file type: PDF, JPG, PNP

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.


To 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 case officer and the reference number will be included in the acknowledgement for your reference.

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 RefundApply for the refund of Stamp Duty paid where the refund conditions are fulfilled.
  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document Reference Number 
  3. Stamp Certificate Reference Number
  4. 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.
  5. Supporting documents (if applicable):
    1. Maximum file size: 10MB per file
    2. Supported file type: PDF, JPG, PNP

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”

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


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

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”
Requests: Apply for Section 15 Relief 

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


Note :

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

  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, PNP

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 Relief”
Requests: Retrieve Draft

Retrieve your draft e-application for:

  • Adjudication
  • Amendment to Stamp Certificate
  • Refund
  • Objection to an Assessment
  1. For Individual, your SingPass and password; For Corporate, your
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
N.A.

You can retrieve your draft submission via e-Stamping Portal:

  1. Login with SingPass or CorpPass Login ID
  2. Select “Requests”
  3. Select “Retrieve Drafts”
  4. Enter the search criteria
  5. Click “Search”
Records: Notice of Assessment View and download Stamp Certificates issued by IRAS.
  1. For Individual, your SingPass and password; For Corporate, your
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. 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: View Stamp Certificate View and download stamp certificate. 
  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document Reference Number
  3. 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”
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; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document Reference Number
  3. 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”

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: Search Stamping Records Retrieve draft, complete or submitted stamping records.
  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. 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- Request TransferRequest a transfer of e-Stamping record to a specific e-Stamping account.
  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document Reference Number 

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 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: Transfer of Document- Approve TransferApprove a request for transfer of e-Stamping record from your account.
  1. For Individual, your SingPass and password; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document Reference Number 

Submission

5 - 10 minutes



Processing

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



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 along with the Approve and Reject button.
  7. To approve the request, check the box of the Document Reference Number and click “Approve” 
Records: ReportsGenerate reports relating to stamping records sent and received.
  1. For Individual, your SingPass and password; For Corporate, your:
  2. UEN/ entity ID
  3. CorpPass ID
  4. 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”
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; For Corporate, your:
    1. UEN/ entity ID
    2. CorpPass ID
    3. CorpPass password
  2. Document Reference Number 
  3. 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; 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 ID
  2. Select “View Account Summary”
  3. Enter the search criteria
  4. Click “Search”