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.

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.

• Sale and Purchase Agreement
  • Seller's Stamp Duty (if applicable)
  • Document of Transfer (where contracts and agreements are not applicable)
  • Transfer of property by way of gift
  • Distribution of assets
  • Trust Deed / Declaration of Trust
  • Settlement
  • Renunciation of interest in a residential property held under bare trust (IRAS' s 22C Notice)
    • Buyer's Stamp Duty
    • Additional Buyer's Stamp Duty
    • Renunciation of interest in a residential property held under bare trust (IRAS' s 22C Notice)
      • Seller's Stamp Duty
      • Partition of property
      • Exchange of property

      Parties involved in the partition and exchange

      • Novation or Assignment of Lease with additional consideration
      • Surrender of Lease with payment
      • Lease or Tenancy Agreement
      • Agreement for Lease
      • Agreement for Variation of Lease
      • Acceptance to the Letter of Offer