Conditions for Remission
- The agreement or contract is rescinded on or after 18 Feb 2005
- The purchaser has not rescinded or aborted the agreement in order to facilitate the disposal of the property by the vendor to another person
- The application for remission is made within 6 months from the date of the rescission of the contract or agreement
Link to legislation
Please click here to access the remission rules.
How to Apply
You can apply for the remission via the e-Stamping Portal > "Requests" > "Apply for Refund". You will have to login with your Singpass or Registered Account.
In the event that refund can be granted, the refund will be made to the party who is liable for stamp duty.
Please retain the following documents and submit to IRAS when requested:
- Original Option to Purchase / Sale and Purchase Agreement
- Documentary evidence supporting the cancellation of the document