Stamp Duty Remissions for Property

Remission rules and conditionsType of Property LDBSDABSDSSD
Terminated Leases All types of property   
Aborted Sale and Purchase Agreements All types of property 
Matrimonial Proceedings All types of property 
Conveyance Directions All types of property 
Remission of ABSD for a Married Couple HDB flat / Private Residential Property   

Acquisition of HDB Flats and new Executive Condominium (EC) Units

Notes:
a. Not applicable to Resale EC Units
b. Remission will be automatically granted by HDB upon approval of purchase

HDB flat and new EC unit   

Transfer of HDB Flats Within Family

Note:
Not applicable to EC Units

HDB flat  
Foreigners Eligible for ABSD Remission under Free Trade Agreements HDB flat / Private Residential Property   
Purchase of Remnant Land from the State State Land   
Sites for Development of Four or Less Residential Units Residential Property   
Sites for Development of Five or More Residential Units Residential Property   
Sale of Residential Properties by Non- Licensed Developers Residential Property   
Donations to an Institution of a Public Character All types of property 
Remission of ABSD (Trust)Residential Property   

Notes:
LD - Lease Duty
BSD - Buyer's Stamp Duty
ABSD - Additional Buyer's Stamp Duty
SSD - Seller's Stamp Duty

Stamp Duty Relief for Property

Relief rules and conditionsType of Property BSDABSDSSD
Transfer of Assets between Associated Permitted Entities All types of property 
Reconstruction or Amalgamation of Companies All types of property 
Conversion of Firm to Limited Liability Partnership All types of property 
Conversion of Private Company to Limited Liability Partnership All types of property 

Notes:
BSD - Buyer's Stamp Duty
ABSD - Additional Buyer's Stamp Duty
SSD - Seller's Stamp Duty