Conditions for Remission
- The incoming lessee, if any, is
- a member of any remaining lessee's immediate family and
- a Singapore Citizen or a Singapore Permanent Resident
- No consideration except for the repayment to the outgoing lessee's Central Provident Fund account
- At least one of the existing lessees remains as a lessee of the flat after the transfer has taken place and where the remaining lessee is a person who:
- had acquired the flat and paid stamp duty on the acquisition; or
- had acquired the flat via mutual exchange and paid stamp duty on the exchange; or
- had acquired the flat by way of assent or distribution or pursuant to a will; or
- had acquired the flat via the right of survivorship as a joint tenant upon the demise of another joint tenant.
Link to legislation
Please click here to access the remission rules.
How to Apply
You can e-Stamp at the e-Stamping Portal to obtain the remission certificate.
List of Supporting Documents Required for e-Stamping
- Written confirmation from HDB that:
- the incoming lessee will form a family nucleus with the remaining lessee and
- the incoming lessee is authorised to stay in the HDB flat by the Housing and Development Board
Note: If there is no incoming lessee, the confirmation from HDB is not required.