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Taxes · IRAS

HDB Family Transfers: BSD and SSD Remission

Qualifying HDB transfers within a family can receive BSD and SSD remission, subject to continuing ownership and consideration limits.

Source checked · 11 October 2026

Who can join and remain

An incoming lessee must be an immediate family member of a remaining lessee and an SC or SPR. At least one existing lessee must remain and satisfy the listed prior acquisition, exchange, inheritance or survivorship route. No consideration may pass other than repayment to the outgoing lessee’s CPF account. This page does not extend the remission to EC units or promise general ABSD relief.

Supporting confirmation

Stamp through myTax Portal for the remission certificate. If there is an incoming lessee, retain HDB’s written confirmation that the incoming and remaining lessees form a family nucleus and that the incoming person is authorised to stay. This HDB confirmation is not required where there is no incoming lessee.

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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