Identify the instrument
Lease duty uses actual or market rent, whichever is higher. Acquisitions may attract BSD and residential ABSD; disposals within the relevant holding period can attract SSD. Mortgage duty depends on the secured loan. From 15 February 2023, top marginal BSD rates are 6% for residential property and 5% for non-residential property. These are marginal bands, not flat rates on the whole price.
Electronic agreements and deadlines
Email, messaging acceptance and online signatures can form dutiable electronic documents. The concluding record or physical signature determines execution time and place. Stamp within 14 days of execution in Singapore, or within 30 days after an overseas-executed document is received here. Accessing or storing an electronic copy in Singapore can constitute receipt.
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.
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