Under Section 36 of the Stamp Duties Act, the following documents are exempt from Stamp Duty.
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Stamp Duty Exemption under Section 36 of the Stamp Duties Act
The following documents are exempt from Stamp Duty:
- Any document signed by, on behalf of or in favour of the government (not applicable to statutory boards and government-owned companies) and where the government is liable to pay the Stamp Duty on the document
- Any document relating to the sale, transfer, lease or mortgage of properties situated outside Singapore
- Any document relating to the transfer of shares in a company incorporated outside Singapore (foreign company) and where the transfer document is lodged for registration in a share register kept outside Singapore
- Any document signed by, on behalf of or in favour of a co-operative society registered under the Co-operative Societies Act and relating solely to the business of the co-operative society, where the co-operative society is liable to pay the Stamp Duty on the document
- Any document whereby any security is assigned, transferred or negotiated through the Monetary Authority of Singapore under the Exchange Control Act
- Any instrument made by the Collector of Land Revenue under Land Acquisition Act
- Any transfer lodged under Section 125 or 126 of the Land Titles (Strata) Act (This is applicable to a transfer relating to the application for the issue of subsidiary strata certificates of titles)
- Any document made in favour of the estate of any bankrupt or of the Official Assignee
- A lease or an agreement for lease executed on or after 1 June 2012 for the renting of a flat directly from HDB under the Public Rental Scheme