Stamp Duty is a tax levied on documents which record transactions, such as disposition or transfer of interest from one party to another. Therefore, stamp duty is payable by the person who purchases both residential and non-residential properties in Singapore.

Example: 

Depends on whether the property bought is completed or still under construction. For completed properties, the stamp duty is payable within 14 days after signing the Sale and Purchase Agreement if the document is signed in Singapore. If the document is signed outside Singapore, the stamp duty has to be paid within 30 days after the Sale and Purchase Agreement is received in Singapore.

For uncompleted properties, the Stamp Duty is payable within 14 days after the TOP (Temporary Occupation Permit) is issued or when you sell the property, whichever is earlier.

No. Under the Anti-speculation curbs announced by the government on 15 May 1996, the seller of a residential property needs to pay for the stamp duty if the sale of property was made within 3 years after the purchase of the property. This regulation was suspended by the government on 18 November 1999.

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