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Taxes · IRAS

Private Property Purchase: Tax Completion Checklist

The IRAS checklist separates the lawyer’s pre-transfer work from the buyer’s obligations after completion.

Source checked · 11 October 2026

Before the transfer

The lawyer should check outstanding property tax, apportion the tax liability between the parties, confirm the billing recipient with the seller’s lawyer, and arrange stamping within 14 days of the contract or agreement date for the transaction described in the checklist.

After the transfer

Update the address through the relevant identity-record procedure, check IRAS’s acknowledgement and whether owner-occupier rates have been applied where appropriate, and pay the property tax bill. The checklist is a practical sequence; it does not replace the detailed eligibility rules for owner-occupier rates or the stamping rules for documents executed overseas.

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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