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Taxes · IRAS

Stamp Duty for Property: Transaction and Service Directory

The property stamp-duty directory covers acquisitions, disposals, mortgages and leases, alongside stamping, payment, relief and correction services.

Source checked · 11 October 2026

Identify the transaction

Buying or acquiring property may involve Buyer’s Stamp Duty, Additional Buyer’s Stamp Duty and mortgage duty. Disposal guidance distinguishes residential and industrial Seller’s Stamp Duty and certain trust-interest transactions. Rental documents have their own guidance. Property-holding entities and share transactions are addressed through separate directories.

Complete and check stamping

The service links explain who pays, when payment is due, where to e-Stamp, how to retrieve or verify a certificate, and how to amend a certificate or object to an assessment. Refunds, exemptions, remissions and adjudication have dedicated pages. Applicable rates and conditions must be read on the relevant transaction page.

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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