Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens: Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland and Nationals of the United States of America.
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Conditions for remission

Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens:

  1. Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland
  2. Nationals of the United States of America

Link to legislation

Please refer to Stamp Duties (Free Trade Agreements) (Remission of ABSD) Rules for the remission rules.

How to Apply

You can e-Stamp via the e-Stamping Portal to obtain the remission certificate.

Where there is a trust instrument

If you are applying for a remission of Stamp Duty where there is a trust instrument involved, please submit an application for remission via the e-Stamping Portal > “Request” > “Apply for Assessment/ Appeal”. You can then specify that you are also applying for remission under the FTA remission rules in the electronic online form.

Please also submit copies of the following supporting documents with your application: 

  1. Copy of the trust instrument 
  2. Copy of the Option to Purchase / Sale and Purchase Agreement (if applicable) 

You can also refer to Remission of ABSD (Trust) for more information on the conditions for remission.