Stamp Duty Guide

Stamp Duty Relief for Family Transfers and Divorce Transfers

Stamp duty applies when property is gifted or transferred as well as when it is sold. For two common life events, IRAS offers remission if conditions are met: moving an HDB flat within a family, and transferring property under matrimonial proceedings. Neither is automatic, and both come with conditions that are easy to miss.

Why a transfer attracts duty

IRAS lists acquisition by gift as a manner of acquisition on which ad valorem duty (BSD, ABSD and SSD, as applicable) is payable, as well as distributions from an estate that do not follow the will or the intestacy rules. BSD is charged on the higher of price or market value. See the BSD guide. A transfer for no payment can therefore still be dutiable unless a relief applies.

Transfer of an HDB flat within the family

BSD and SSD remission may apply to transferring an HDB flat to a family member if:

1. The incoming lessee, if any, is an immediate family member of a remaining lessee and a Singapore Citizen or PR.
2. There is no consideration, other than repayment to the outgoing lessee's CPF account.
3. At least one existing lessee remains as a lessee after the transfer, and that remaining lessee acquired the flat and paid stamp duty on it, or got it by mutual exchange (with duty paid), by assent or distribution or under a will, or by survivorship as a joint tenant on a joint tenant's death.

To claim, you stamp through myTax Portal's stamp duty login to obtain a remission certificate. IRAS requires written confirmation from HDB that the incoming lessee will form a family nucleus with the remaining lessee and is authorised to stay in the flat. If there is no incoming lessee, that confirmation is not needed. This relief sits alongside HDB's own approval of the ownership change; see changing HDB flat ownership.

Transfers resulting from matrimonial proceedings

BSD, ABSD and SSD remission may apply to a property transfer that results from matrimonial proceedings if:

• The transfer complies with a court order for division of matrimonial assets (in proceedings for a decree of divorce, judicial separation or nullity of marriage, under the law or religion), or is in consequence of a divorce proceeding; and
• The property is transferred by one party to the other party, and/or to any child or children of the marriage (or a former marriage).

Again, you stamp through myTax Portal to get the remission certificate. For the HDB side of divorce, including what flat you may keep, see your flat after life events.

What these reliefs do not cover

• A gift to someone outside the described family relationships, or one with payment attached.
• Duties not listed as remitted. The HDB-family remission covers BSD and SSD; the matrimonial remission covers BSD, ABSD and SSD.
• Other costs, such as the CPF refund the outgoing owner must make, legal fees, or mortgage duty on a new loan.

IRAS also warns that it takes a serious view of attempts to evade or reduce duty and can disregard arrangements designed for that purpose. See stamp duty deadlines and mortgage duty for what happens if you stamp late.

FAQ

Related guides

• Seller's Stamp Duty (SSD): Rates and Holding Period
• ABSD Guide Singapore 2026: Rates by Citizenship
• ABSD Remission 6-Month Deadline: What Upgraders Miss

Figures current as of October 2026, from IRAS pages. Remission rules are set out in legislation referred to by IRAS and can change; confirm the current conditions with IRAS. This guide is general information only and is not legal or tax advice. Divorces and family transfers carry serious legal consequences, so consult a lawyer.