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:
- Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland
- Nationals of the United States of America
To view the remission rules in detail, please visit Stamp Duties (Free Trade Agreements) (Remission of ABSD) Rules.
How to Apply
You can e-Stamp via the e-Stamping Portal to obtain the remission certificate.
Where a trust instrument is involved
If your stamp duty application involves a trust instrument, follow these steps:
- Submit a remission application through the e-Stamping Portal under “Request” > “Apply for Assessment/ Appeal”.
- Specify your application for FTA remission in the online form.
- Include copies of these supporting documents with your application:
- Copy of the trust instrument
- Copy of the Option to Purchase / Sale and Purchase Agreement (if applicable)
For more information about remission conditions, refer to Remission of ABSD (Trust).