BSD and SSD remission may be applicable to the transfer of an HDB flat to a family member if the remission conditions are met.

Conditions for Remission

  1. The incoming lessee, if any, is
    • a member of any remaining lessee's immediate family and
    • a Singapore Citizen or a Singapore Permanent Resident
  2. No consideration except for the repayment to the outgoing lessee's Central Provident Fund account

  4. 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

  1. 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.