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	Remission Rules
Donations to Institution of a Public Character	Remission Rules
Agreements for Sale of Equity Interests	Remission Rules

Transaction	Link to Legislation
Transfer of Assets between Associated Permitted Entities	Relief Rules
Reconstruction or Amalgamation of Companies	Relief Rules
Conversion of Firm to Limited Liability Partnership	Relief Rules
Conversion of Private Company to Limited Liability Partnership	Relief Rules
Acquisition of Shares of Companies	Relief Rules