Stamp Duty

The following instruments are chargeable with stamp duty:

(a) Assignment

(b) Lease/Tenancy Agreement

(c) Surrender of Lease/Tenancy Agreement where payment of consideration is involved

(d) Foreclosure order

(e) Vesting order

(f) Deed of Mutual Covenant and Grant where division of properties are effected

(g) Agreement for Sale and Purchase

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applicable to properties other than properties acquired under Home Ownership Scheme (HOS), Tenants Purchase Scheme (TPS) and Private Sector Participation Scheme (PSPS)
(h) Provisional/Temporary Agreement

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(i) Irrevocable Power of Attorney

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(j) Nomination/Direction

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(k) Letter/Memorandum/Receipt evidencing
Sale Agreement

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(l) Declaration of Trust

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(m) Instrument conferring an option or Right to purchase or a Right of Pre-emption

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(n) Mortgage/Charge/Further Charge in favour of a party which is not a financial institution

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The above list is not exhaustive. In case of doubt, you may submit the original instrument together with any relevant supporting documents to the Stamp Office for adjudication at a fee before it is delivered to the Land Registry for registration.