Circumstances Where Refunds are Given
In the event that refund can be granted, the refund will be made to the party who is liable for stamp duty.
Refunds are only allowed on documents which have been rescinded or cancelled, due to the reasons provided under Section 22(6) and Section 57 of the Stamp Duties Act.
Sale & Purchase Agreements
IRAS allows refunds on rescinded sale & purchase agreements in the following circumstances:
- The vendor is unable to prove his title to the property
- A purchaser, being a foreign person, is unable to obtain approval under the Residential Property Act to acquire or purchase the property
- The property is acquired or proposed for acquisition by any public authority pursuant to the provisions of any written law authorising or empowering the public authority to acquire the land compulsorily
- The purchase of the property is conditional upon permission by the competent authority to develop or subdivide the property and such permission is refused
- Either vendor or purchaser fails to obtain the approval of any public authority to sell or purchase the property
- The Commissioner of Building Control made an order under Section 24 of the Building Control Act in respect of the property
- The Strata Titles Board refused an application for the sale of the property under Section 84A, 84D, 84E or 84FA of the Land Titles (Strata) Act
When the document is rescinded under circumstances not listed in Section 22(6), an application for Stamp Duties (Aborted Sale and Purchase Agreements) (Remission) Rules 2005 may be made.
Other Types of Documents
Refunds are allowed on other documents in the following circumstances:
- Termination of a lease contract where the lease has not commenced. An application for Stamp Duties (Terminated Leases) (Remission) Rules 2012 may be made.
- The document was found absolutely void from the beginning
- The document was found unfit for the original purpose intended by reason of any error or mistake
- The document which has not been made use of is incomplete for the purpose intended, by reason of the inability or refusal of some necessary party to sign the instrument or complete the transaction
- The document fails its intended purpose or becomes void, by reason of the inability or refusal of any person to act under the instrument, or for registration within the time required by law
- Another document is made between the same parties, for the same purpose, and has been executed and duly stamped
- Duty of a greater value than was necessary was inadvertently paid on a document
- Duty was inadvertently paid on a document which is not liable to any duty
No Refunds for Instruments "Which Have Been Made Used Of"
No refund can be allowed on an instrument if it has been made used of. An instrument is 'made used of' if any of the parties to the instrument has enforced his/her rights under the instrument or has in any way acted on the terms of the instrument.
Examples of this are when payment has been made, deposit has been forfeited, compensation has been obtained, possession of the property has been taken or the lease term has commenced.
The application must be made within 6 months from:
- The date of stamping for an unexecuted document;
- The date of the document for an executed document; or
- The date of execution by the person who first signed the document
- The date of sale or disposal1 of the first property (for refund of ABSD on purchase of second residential property by a married couple)
1 Date of Sale / Disposal refers to:
a) Date of Acceptance of the Option to Purchase by the buyer or
b) Date of Sale and Purchase Agreement signed by the buyer or
c) Date of Transfer where (a) and (b) are not available nor applicable
Submit request online
For Leases/ Sale and Purchase Agreements
Please apply for the refund via the e-Stamping Portal > "Request" > "Apply for Refund". You will have to login with your Singpass (under Individual or Business User).
For all other documents
Please approach the legal representative who acted for you in the transaction for the refund application.
For rescinded or cancelled document
1. Original executed document
2. Documentary evidence supporting the cancellation of the document
For other refunds
1. Copies of the executed document
2. Any other supporting documents
You will need the following when submitting the application:
- Document Reference Number and Stamp Certificate Reference. These numbers can be found on the stamp duty certificate that you are claiming for refund,
- Consent of other co-owners (if any),
- Details on how the stamp duty was paid (i.e. by CPF and/ or cash, where applicable). If the stamp duty was paid by CPF, please ensure that the correct CPF/HDB reference number is indicated in the refund application (e.g. for married couples who apply for the refund of Additional Buyer’s Stamp Duty upon the sale of your first residential property, please indicate the CPF reference number which relates to the purchase of your second residential property instead of the sale/purchase of your first residential property in the application), and
- The reason for claiming the refund.
The table below lists the reasons for refund for the different document types:
|Document Types||Reason for Refund||Explanatory Notes|
|1. Document is cancelled:|
|Sale & Purchase Agreements (for Buyer’s Stamp Duty, Additional Buyer’s Stamp Duty and Seller’s Stamp Duty, where applicable)||Aborted/ terminated sale and purchase/ tenancy|
The sale and purchase/ tenancy/ lease was aborted.Example: Sale and purchase/ tenancy/ lease cancelled due to mutual agreement.
|Unable to obtain necessary approvals|
Example: A foreign buyer is unable to obtain approval under the Residential Property Act to buy the property.
|2. Fulfil condition for ABSD refund (married couples):|
|Sale & Purchase Agreements (only for Additional Buyer’s Stamp Duty)||ABSD refund on second residential property||Married couples comprising at least one Singapore citizen sold their first property within 6 months from the date of purchase of their 2ndproperty (for completed property) or the earlier date of TOP/ CSC (for uncompleted property).|
|No stamping required|
|Double stamping||Paid stamp duty again on the same document.|
Refunds to Lessee, Tenant, Purchaser, Seller, etc.
Refunds of Stamp Duty are accorded to parties by:
- Crediting into the e-Stamping GIRO account
- Stamping another document in exchange (not applicable for online refund claim), please write in to [email protected]
- Electronic mode such as PayNow to select party liable
- Crediting into CPF accounts of the parties when CPF monies were used for purchase of the property