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Taxes · IRAS

Adjudication Fees in the Share Duty Section

The Fourth Schedule sets the opinion fee, which can remain due whether or not the instrument ultimately attracts duty or relief.

Source checked · 11 October 2026

S$390 categories

For applications received from 15 August 2019, the fee is S$390 for Section 15 reconstructions, amalgamations, associated-entity asset transfers and LLP conversions, Section 15A ordinary-share acquisitions, and specified PHE equity conveyances or arrangements under Sections 23, 23B or 23C. The charge applies irrespective of eligibility for the relevant relief or ad valorem duty.

Other transactions

Other immovable-property transactions and remaining transactions carry S$210 adjudication fees under the table. Property valuation charges are separate and may be additional. An adjudication fee is not payment of the transaction’s stamp duty; budget for both where applicable.

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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