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Taxes · IRAS

Stamp Duty Remission for an Aborted Property Sale

Qualifying rescinded agreements can receive remission of BSD, ABSD and SSD exceeding S$50.

Source checked · 11 October 2026

Cancellation conditions

The agreement must be rescinded from 18 February 2005, and the buyer must not cancel it to facilitate the seller’s disposal to another person. These rules are a specific remission route and differ from statutory refunds for particular failed approvals or defective instruments.

Application and evidence

Apply within six months of rescission through desktop Stamp Duty Login > Request > Apply for Refund. Retain the original option or sale agreement and evidence of cancellation. Identify the agreement, duty paid and termination date clearly; a subsequent different sale should not be assumed to establish eligibility for this refund.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official source ↗
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