IRAS | Common Stamp Duty Remissions and Reliefs for Shares at a Glance

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Stamp Duty remissions for shares

Transaction	Link to Legislation
Matrimonial Proceedings	Stamp Duties (Matrimonial Proceedings) (Remission) Rules
Donations to Institution of a Public Character	Stamp Duties (Donations to Institution of a Public Character) (Remission) Rules
Agreements for Sale of Equity Interests	Stamp Duties (Agreements for Sale of Equity Interests) (Remission) Rules

Transaction	Link to Legislation
Transfer of Assets between Associated Permitted Entities	Stamp Duties (Relief from Stamp Duty upon Transfer of Assets between Associated Permitted Entities) Rules
Reconstruction or Amalgamation of Companies	Stamp Duties (Relief from Stamp Duty upon Reconstruction or Amalgamation of Companies) Rules
Conversion of Firm to Limited Liability Partnership	Stamp Duties (Relief from Stamp Duties Upon Conversion of Firm to Limited Liability Partnership) Rules
Conversion of Private Company to Limited Liability Partnership	Stamp Duties (Relief from Stamp Duties Upon Conversion of Private Company to Limited Liability Partnership) Rules
Acquisition of Shares of Companies	Stamp Duties (Relief from Stamp Duty upon Acquisition of Shares of Companies) Rules