Answer
Stamp Duty Remission & Refund in Singapore
When you can get stamp duty back — married couples, en bloc, annulled sales, and more.
Answer: Singapore offers stamp duty remission (waiver) and refund (money back) in specific scenarios. The most common: ABSD remission for married couples — buy a second property and sell the first within 6 months to get up to 20% ABSD refunded. Other scenarios: en bloc sale (SSD/ABSD remission), annulled sale (full BSD/ABSD refund), and change of use (BSD adjustment). Apply via IRAS e-Stamping portal or by letter. Processing takes 2-4 weeks for standard cases.
Remission & Refund Scenarios
| Scenario | What You Get Back | Deadline to Apply |
|---|---|---|
| Married couple — sell first property | ABSD remission (up to 20%) | Sell within 6 months of buying |
| Annulled sale / rescinded S&P | Full BSD + ABSD refund | Within 6 months of annulment |
| En bloc sale (forced disposal) | SSD remission + possible ABSD remission | Within 6 months of en bloc completion |
| Change of use (residential to commercial) | BSD adjustment (difference refunded) | Within 6 months of change approval |
| Remarriage — ex-spouse transfer | ABSD remission on replacement property | Within 6 months of disposal |
| OTP not exercised | Stamp duty on option fee refunded | Within 6 months of OTP expiry |
ABSD Remission for Married Couples
This is the most common remission scenario. When a married couple buys a second residential property (paying ABSD upfront), they can apply for remission if they sell the first property within 6 months of buying the new one.
| Couple Profile | ABSD Paid Upfront | Remission Amount | Net ABSD |
|---|---|---|---|
| SC + SC (2nd property) | 20% | 20% | 0% |
| SC + PR (2nd property) | 30% | 25% | 5% |
Example: SC+SC couple buying a $2,000,000 second condo. ABSD upfront: $400,000 (20%). If they sell the first property within 6 months, IRAS refunds the full $400,000. Net ABSD = $0.
Conditions for Married Couple Remission
- 1. Legally married at the time of purchase
- 2. At least one spouse is a Singapore Citizen
- 3. Sell the first property within 6 months of buying the second
- 4. Both spouses are listed on the new property
- 5. The sold property was the couple's only other residential property
En Bloc Sale — SSD & ABSD Remission
SSD Remission
If your property is sold via en bloc within the SSD holding period (4 years), you may qualify for SSD remission since the sale was not voluntary. IRAS evaluates on a case-by-case basis. You must show the en bloc was initiated by the majority, not by you.
ABSD Remission on Replacement Property
If you bought a replacement property before the en bloc completed (paying ABSD as a multi-property owner), you can apply for ABSD remission once the en bloc completes and reduces your property count. The 6-month clock starts from en bloc completion, not from when you bought the replacement.
How to Apply for Remission / Refund
Step 1: Gather Documents
Sale & Purchase Agreement (both properties), proof of marriage (if applicable), proof of disposal (sale completion or en bloc STB order), stamp duty certificate for the purchase, and NRIC copies of all buyers.
Step 2: Apply via IRAS
For ABSD remission: apply online via the IRAS e-Stamping portal (myTax Portal > Stamp Duty > Apply for Remission). For other cases: submit a written request to IRAS Stamp Duty Branch with supporting documents.
Step 3: Wait for Processing
Standard ABSD remission: 2-4 weeks. En bloc or complex cases: 2-3 months. IRAS may request additional documents. Refund is credited to your bank account or CPF (if stamp duty was paid via CPF).
Processing Timeline
| Case Type | Processing Time | Refund Method |
|---|---|---|
| ABSD remission (married couple) | 2-4 weeks | Bank transfer / CPF |
| Annulled sale refund | 2-4 weeks | Bank transfer |
| En bloc remission | 2-3 months | Bank transfer / CPF |
| Change of use adjustment | 1-2 months | Bank transfer |
| OTP expiry refund | 2-4 weeks | Bank transfer |
Common Mistakes to Avoid
- ×Missing the 6-month window — if you sell even one day past 6 months, no remission. Calendar months, not business days.
- ×Not being listed on both properties — both spouses must be buyers on the new property for married couple remission.
- ×Confusing remission with exemption — remission means you pay first, then get refunded. You need the cash upfront.
- ×Forgetting CPF stamp duty — if ABSD was partially paid via CPF, the refund goes back to CPF, not your bank account.
Calculate Your Stamp Duty
See your exact BSD + ABSD for any purchase price, buyer profile, and property count. Includes remission eligibility estimates.
Stamp Duty CalculatorFAQ
What's the difference between stamp duty remission and refund?
Remission means IRAS waives or reduces the stamp duty (usually ABSD) upfront or upon application — you either pay less or get money back. Refund applies when a transaction is annulled or reversed — you paid stamp duty but the sale fell through, so IRAS returns what you paid.
How do married couples get ABSD remission?
If a married couple (at least one SC) buys a second property and sells their first within 6 months of buying the new one, they can apply for ABSD remission. SC+SC couples get full remission. SC+PR couples get the difference between SC and PR ABSD rates remitted.
Can you get a stamp duty refund for an en bloc sale?
If you bought a replacement property before the en bloc sale completed (paying ABSD as a second property owner), you may qualify for SSD remission on the en bloc sale and ABSD remission if the en bloc reduces your property count. Apply to IRAS within 6 months of the en bloc completion.
How long does IRAS take to process a stamp duty remission?
Typical processing time is 2-4 weeks for straightforward ABSD remission claims. Complex cases (en bloc, trust restructuring, change of use) can take 2-3 months. IRAS may request additional documents during processing.
Can I get a refund if my property purchase is cancelled?
Yes, if the sale is annulled (not just cancelled by you). If the OTP is not exercised, the option fee stamp duty is refundable. If the S&P is rescinded by mutual agreement or court order, BSD and ABSD paid are refundable. Apply within 6 months of annulment.
Related
Last updated Feb 2026. ABSD rates effective 27 Apr 2023. Remission rules are set by IRAS and may change. Processing times are estimates. Consult a property lawyer for complex cases. This is not legal or financial advice.