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      • General GST Schemes
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      • Industry-Specific GST Schemes
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      • Getting It Right
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        • Notifying IRAS of Changes
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      • For Shares
        • Basics of Stamp Duty for Shares
        • Mortgaging Shares
        • Buying or Acquiring Shares
        • Paying Stamp Duty
        • Claiming Refunds, Reliefs and Remissions
        • Getting it right
        • Other Services
    • International Tax
      • International Tax Agreements Concluded by Singapore
        • List of DTAs, Limited DTAs and EOI Arrangements
        • Exchange of Information Arrangements
        • Multilateral Convention on Mutual Administrative Assistance in Tax Matters
        • Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting
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      • Transfer Pricing
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        • Keeping Proper Records & Accounts
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      • Filing Estate/ Trust Income Tax (Form T)
        • Form T
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        • Late Payment or Non-Payment of Trust Income Tax
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  • Schemes
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      • Government Cash Payout (2021 Rental Support Scheme)
      • MediShield Life (MSHL)
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    • GST
      • General GST Schemes
        • Cash Accounting Scheme
        • Discounted Sale Price Scheme
        • Gross Margin Scheme
        • Hand-Carried Exports Scheme (HCES)
        • Major Exporter Scheme (MES)
        • Tourist Refund Scheme (TRS) for Businesses
        • Zero GST (ZG) Warehouse Scheme
      • Industry-Specific GST Schemes
        • Approved Contract Manufacturer and Trader (ACMT) Scheme
        • Approved Import GST Suspension Scheme (AISS) (For Aerospace Players)
        • Approved Marine Customer Scheme (AMCS)
        • Approved Marine Fuel Trader (MFT) Scheme
        • Approved Refiner and Consolidator Scheme (ARCS)
        • Approved Third Party Logistics (3PL) Company Scheme
        • Specialised Warehouse Scheme (SWS)
    • Individual Income Tax
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      • Area Representative Scheme
      • Not Ordinarily Resident (NOR) Scheme
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      • Tax on SRS withdrawals
      • Withholding Tax on SRS
    • Final Deadline to Claim Payouts for Expired Cheques Issued Under 2020 Government Cash Grant and 2021 Rental Support Scheme
  • Digital Services
    • Employees
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      • View Individual Tax Notices
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      • Apply for Payment Plan
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      • Apply for Payment Plan
      • View more
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      • View more
    • Partnerships
      • File Partnership Income Tax Return Form P
      • Request Extension of Time to File
      • Apply for PIC Cash Payout
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      • View PIC Scheme Notices
      • View Partnership Tax Filing Status
      • View Partnership Tax Notices
      • Update Partnership Contact Details
      • Request Penalty Waiver/ Extension of Time to File
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      • Access Tax Agent e-Services
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      • Access Company Dashboard
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      • Update Corporate Profile/ Contact Details
      • View more
    • Commission-paying Organisations
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      • View more
    • Property Owners
      • View Property Tax Notices
      • View/ Cancel Payment Plan
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      • View Property Dashboard
      • Pay Taxes
      • Apply for Payment Plan
      • Update Notice Preferences (Businesses)
      • Update Notice Preferences (Individuals)
      • Check Property Tax Balance
      • View Account Summary
      • Apply/ Withdraw for Owner-Occupier Tax Rates
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    • Property Professionals
      • Check Annual Value of Property
      • Update Property Ownership
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      • Update GST Contact Details
      • View more
    • Stamp Duty
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      • View more
    • Withholding Tax
      • File S45 Form
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      • View S45 GIRO Plan
      • View S45 COR Status
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      • View more
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      • View more
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  • Home
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  • Stamp Duty
  • For Shares
  • Claiming Refunds, Reliefs and Remissions
  • Common Stamp Duty Remissions and Reliefs for Shares

Claiming Refunds, Reliefs and Remissions

  • Exemption
  • Common Stamp Duty Remissions and Reliefs for Shares
    • Matrimonial Proceedings
    • Donations to Institutions of a Public Character (IPCs)
    • Agreements for Sale of Equity Interests
    • Transfer of Assets between Associated Entities
    • Reconstruction or Amalgamation of Companies
    • Conversion of Firm to Limited Liability Partnership
    • Conversion of Private Company to Limited Liability Partnership
    • Acquisition of Shares of Companies
  • How to Claim Refunds

Common Stamp Duty Remissions and Reliefs for Shares

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On this page:
  • Stamp Duty Remissions for Shares
  • Stamp Duty Reliefs for Shares

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

Stamp Duty Reliefs for Shares

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

Inland Revenue Authority of Singapore

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Last updated on 30 June 2022