IRAS | Who Should Pay Stamp Duty

Check the terms of the document (e.g. tenancy agreement) to determine who is contractually required to pay the stamp duty. When the terms do not state who is liable, the party to pay stamp duty will follow that as specified in the Third Schedule of the Stamp Duties Act.

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Terms of the agreement

The party who is liable to pay stamp duty is usually stated in the agreements. For example, if you rent a property, the tenancy agreement should state who is liable to pay stamp duty.

Stamp Duties Act

When the terms of the document do not state who is liable to pay stamp duty, the party to pay stamp duty will follow that as specified in the Third Schedule of the Stamp Duties Act.

Types of documents	Party to pay stamp duty
Conveyance duty for documents such as:
Sale and Purchase Agreement Buyer's Stamp Duty Additional Buyer's Stamp Duty	Purchaser / Transferee
Sale and Purchase Agreement Seller's Stamp Duty (if applicable)	Seller / Transferor
Document of Transfer (where contracts and agreements are not applicable) Transfer of property by way of gift Distribution of assets	Transferee
Trust Deed / Declaration of Trust Settlement	Trustee / Transferee
Renunciation of interest in a residential property held under bare trust (IRAS' s 22C Notice) Buyer's Stamp Duty Additional Buyer's Stamp Duty	Settlor / Transferee
Renunciation of interest in a residential property held under bare trust (IRAS' s 22C Notice) Seller's Stamp Duty	Beneficiary / Transferor
Partition of property Exchange of property	Parties involved in the partition and exchange
Leases with premium	Lessee
Novation or Assignment of Lease with additional consideration	Incoming tenant
Surrender of Lease with payment	Landlord
Lease duty for documents such as:
Lease or Tenancy Agreement Agreement for Lease Agreement for Variation of Lease Acceptance to the Letter of Offer	Lessee or Tenant
Mortgage duty:
Mortgages for properties	Mortgagor