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 refer to Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules for 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.