Our Services

Resources Centre

Frequently Asked Questions
e-Memorial Form
e-Booking Service

Memorial Form Easy Guide

Examples of Instruments Chargeable with Stamp Duty


In general, the following instruments are chargeable with stamp duty:

(a)Assignment

(b)Lease/Tenancy Agreement

(c)Surrender of Lease/Tenancy Agreement where payment of consideration is involved

(d)Foreclosure order

(e)Vesting order

(f)Deed of Mutual Covenant and Grant where division of properties are effected

(g)Agreement for Sale and Purchase

}
}
applicable to properties other than properties acquired under Home Ownership Scheme (HOS), Tenants Purchase Scheme (TPS) and Private Sector Participation Scheme (PSPS)
(h)Provisional/Temporary Agreement

}
}
(i)Irrevocable Power of Attorney

}
}
(j)Nomination/Direction

}
}
(k)Letter/Memorandum/Receipt evidencing
Sale Agreement

}
}
}
(l)Declaration of Trust

}
}
(m)Instrument conferring an option or Right to purchase or a Right of Pre-emption

}
}
(n)Mortgage/Charge/Further Charge in favour of a party which is not a financial institution

}
}
 

The above list is not exhaustive. In case of doubt, you may submit the original instrument together with any relevant supporting documents to the Stamp Office for adjudication at a fee before it is delivered to the Land Registry for registration.