Stamp Duty Remissions for Property

Transaction Type of Property LDBSDABSDSSDLink to Legislation
Terminated Leases All types of property   Remission Rules
Aborted Sale and Purchase Agreements All types of property Remission Rules
Matrimonial Proceedings All types of property Remission Rules
Conveyance Directions All types of property Remission Rules
Remission of ABSD for a Married Couple HDB flat / Private Residential Property   Remission Rules

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   Remission Rules

Transfer of HDB Flats Within Family

Note:
Not applicable to EC Units

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

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

Transaction Type of Property BSDABSDSSDLink to Legislation
Transfer of Assets between Associated Permitted Entities All types of property Remission Rules
Reconstruction or Amalgamation of Companies All types of property Remission Rules
Conversion of Firm to Limited Liability Partnership All types of property Remission Rules
Conversion of Private Company to Limited Liability Partnership All types of property Remission Rules

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