Not everyone expects to inherit property—yet it happens more often than you’d think. A family home passed down, a surprise legacy gift, or the result of long-term planning can suddenly leave you with a major asset and a lot of questions.
One of the most confusing issues is stamp duty on inherited property. Stamp duty refers to a tax applied to certain legal documents, particularly those involving the transfer of real estate or shares in Singapore. Many people aren’t sure if it applies, when it kicks in, or what it might cost.
This guide clears up the confusion. You’ll learn exactly when stamp duty applies, when you’re exempt, and what to do next if you’re inheriting or planning to pass on a property in Singapore.
1. How Does Stamp Duty Apply To Inherited Property In Singapore?
Stamp duty is typically not required when someone inherits a residential property in Singapore through lawful succession. This includes cases where the transfer happens under a valid will, Intestate Succession Act, or the Administration of Muslim Law Act.
Singapore does not charge inheritance tax (abolished in 2008), but stamp duty may still apply in certain situations.
Under the Stamp Duties Act, stamp duty is charged on the legal paperwork used to transfer property ownership—not on the property itself. Since inheritance is not treated as a sale or gift, it’s typically exempt.
However, stamp duty may be triggered later if you buy or sell property after inheriting one.
What Is Buyer’s Stamp Duty (BSD)?
Buyer’s Stamp Duty (BSD) is a mandatory tax on documents related to the purchase or acquisition of property in Singapore. It is governed under the Stamp Duties Act.
BSD is based on the higher of the property’s purchase price or market value.
What Is Additional Buyer’s Stamp Duty (ABSD)?
ABSD is an extra tax on top of BSD, charged when you buy additional residential properties or if you’re not a Singapore citizen.
It was introduced to cool the property market and applies based on your residency and the number of properties you already own.
If you inherit a property, it counts toward your property count. So, ABSD may apply if you later buy another residential property.
What Is Seller’s Stamp Duty (SSD)?
Seller’s Stamp Duty (SSD) is charged when you sell a residential property within a certain holding period after purchase.
It discourages speculative flipping of homes and is also governed by the Stamp Duties Act.
SSD applies if the property was bought on or after 20 Feb 2010 and sold within 3 years.
If you inherited a property and later sell it, SSD is calculated based on how long the deceased owned it—not from when you inherited it.
Who Is Responsible For Paying Stamp Duty?
The person who receives or acquires the property is generally responsible for paying stamp duty. This includes both Buyer’s Stamp Duty (BSD) and Additional Buyer’s Stamp Duty (ABSD), where applicable.
This rule is outlined under the Stamp Duties Act in Singapore.
For property transfers, here’s how it usually works:
| Type of Transaction | Who Pays Stamp Duty |
| Buying a property | Buyer |
| Inheriting a property (lawful) | No stamp duty payable |
| Receiving property as a gift | Recipient (Donee) |
| Sale between family members | Buyer (even if related) |
For gifts, the person receiving the property (the donee) must pay BSD, and sometimes ABSD too, based on property count and residency status.
Even in private arrangements, stamp duty cannot be split or waived. The liable party must pay within 14 days of signing the agreement if it was signed in Singapore.
2. When Might Stamp Duty Be Payable On Inherited Property?
Transfers Not Done Through Legal Succession
If the property was not passed down under a valid will, the Intestate Succession Act, or the Administration of Muslim Law Act, the transfer may be treated as a gift or sale.
In such cases, stamp duty applies because it’s considered a voluntary or chargeable transaction—not a legal inheritance.
This includes scenarios where family members agree privately to reassign the property outside formal succession.
Stamp Duty On Gifted Or Sold Inherited Property
If you decide to give away or sell the inherited property, the recipient or buyer must pay Buyer’s Stamp Duty (BSD).
In the case of gifts, the donee (the person receiving the property) is responsible for the stamp duty. Additional Buyer’s Stamp Duty (ABSD) may also apply, depending on the recipient’s residency and total property count.
ABSD If You Buy Another Property After Inheriting
Even though inheritance is exempt from ABSD, the inherited property still counts as one you own.
If you later buy another residential property, ABSD will apply to that next purchase based on your new property count.
This is important for Singapore Citizens, Permanent Residents, and foreigners, as ABSD rates vary by residency.
SSD If You Sell Inherited Property Quickly
If you sell the inherited property, Seller’s Stamp Duty (SSD) may apply—but only if the deceased bought it after 20 February 2010 and you sell it within 3 years of their purchase date.
The SSD is calculated based on how long the deceased held the property—not how long you’ve owned it.
3. Can You Keep the Inherited Property?
Whether you can keep an inherited property in Singapore depends on two main factors:
- The type of property you inherit (HDB flat or private property)
- Your current ownership status and eligibility
Singapore’s housing rules are strict. Keeping the property is not automatic, even if you legally inherit it.
Inherited An HDB Flat
You may need to sell the HDB flat within 6 months of inheriting it if any of these apply:
- You don’t meet HDB’s eligibility conditions: To keep the flat, you must meet basic criteria. This includes being a Singapore Citizen or PR, forming a valid family nucleus, and meeting age rules (35 years old if you’re single).
- You already own another HDB flat: HDB does not allow you to own more than one flat at the same time.
- You own a private property: If the inherited HDB flat was bought after 30 August 2010, or was bought with government subsidies, you will likely be required to sell it—even if you already own the private property.
These rules fall under HDB’s flat ownership policies, not stamp duty law. Failing to comply may result in forced sale or legal issues.
Inherited A Private Property As A Foreigner
If you’re not a Singapore Citizen, you can inherit a private property—but landed residential property comes with restrictions.
To keep a landed home, you must apply for approval from the Singapore Land Authority (SLA). Approval is more likely if:
- You’ve been a Singapore Permanent Resident (SPR) for at least 5 years
- You’ve made significant economic contributions (e.g. business investment, tax payments)
If SLA approval is not granted, you may have no choice but to sell the property.
There are no restrictions if the inherited property is non-landed, like a condominium unit.
Inherited A Private Property As A Singapore Citizen
You can generally keep a private property if you’re a Singapore Citizen, but there’s a catch:
If you currently own an HDB flat that’s within its Minimum Occupation Period (MOP)—usually 5 years—you may not be allowed to keep both properties.
You’ll need to either:
- Wait until the MOP ends before keeping the inherited private home
- Or sell the HDB flat to comply with housing regulations
This ensures alignment with HDB’s ownership and subsidy rules.
Summary Table: Can You Keep The Inherited Property?
|
Scenario |
Can You Keep It? |
Why/Condition |
| HDB flat, not eligible (age, family, citizenship) | No | Must meet HDB eligibility criteria |
| Already own an HDB flat | No | Cannot own more than one HDB flat |
| Own private property + inherited HDB | No | HDB ownership rules restrict dual ownership |
| Foreigner, inherited landed property | Needs SLA | Requires SLA approval for landed home |
| Foreigner, inherited condo | Yes | No SLA approval needed for non-landed property |
| Citizen, owns HDB within MOP | Likely not | HDB rules restrict owning both |
| Citizen, no MOP conflict | Yes | Can retain inherited property |
4. What Other Costs Come With Inherited Property?
Inheriting a home doesn’t automatically mean it’s free to keep. Aside from legal fees or stamp duty, there are ongoing property costs you’ll need to manage.
These include regular maintenance, yearly taxes, and loan obligations if the property has a mortgage.
Monthly Conservancy & Maintenance Fees
If the property is an HDB flat, you’ll need to pay Service and Conservancy Charges. These are collected by the Town Council and usually range from S$20 to S$90 per month, depending on flat type and location.
For private condominiums, you’ll pay management fees set by the Management Corporation Strata Title (MCST). These typically fall between S$300 and S$500 per month, but can reach S$1,000 or more for luxury developments.
Some MCSTs bill quarterly, so expect a lump sum every 3 months.
Annual Property Tax Based On Occupancy
All properties in Singapore are taxed annually. The property tax is based on your property’s Annual Value (AV)—a figure set by IRAS based on estimated rental income.
There are two tax rates depending on use:
| Property Use | Tax Rate Type | Notes |
| Owner-occupied | Lower (progressive) | Only applies if you live in the home |
| Non-owner-occupied | Higher (progressive) | Applies if the home is rented or vacant |
Higher-value homes are taxed at higher rates. You can check the exact rate and your AV at the IRAS Property Tax Portal.
Existing Mortgage & TDSR Compliance
If the property has an outstanding housing loan, you take over the responsibility of repaying it.
Before transferring the loan, banks will assess your finances using the Total Debt Servicing Ratio (TDSR). This rule limits your total monthly debt repayments to no more than 55% of your gross monthly income.
If you don’t meet the criteria, the bank may reject the refinancing, or require a co-borrower or guarantor.
5. How to Pay Stamp Duty and Get Your Certificate (If Applicable)
Online Stamp Duty Payment Options
You can pay stamp duty through the IRAS e-Stamping Portal. This is the official platform for all property-related stamp duty transactions in Singapore.
Accepted payment methods include:
- PayNow QR
- eNETS (Internet Banking)
- GIRO (for registered users)
- AXS kiosks and e-Station
After logging in with Singpass, select the correct form (e.g., “Sale & Purchase of Immovable Property”) and follow the prompts.
Deadline For Paying Stamp Duty In Singapore
Stamp duty must be paid within 14 days from the date the agreement or transfer document is signed in Singapore.
If the document is signed overseas, you have 30 days from the date it is received in Singapore.
Retrieving Your Stamp Duty Certificate From IRAS
Once payment is completed, you can download your electronic Stamp Duty Certificate from the e-Stamping Portal.
Steps:
- Log in to IRAS e-Stamping Portal with Singpass
- Select “Retrieve Stamp Certificate”
- Enter the relevant Document Reference Number (DRN) or other search details
- Click Download to save a PDF copy
The certificate is needed for legal property transactions and may be requested by banks or the Singapore Land Authority.
6. What If You Miss The Stamp Duty Deadline?
If you fail to pay stamp duty on time, penalties will apply under the Stamp Duties Act. These are automatic and increase with the delay.
Penalties For Late Payment Of Stamp Duty
IRAS imposes financial penalties for late payment. The amount depends on how late the payment is.
|
Time Overdue |
Penalty Amount |
| Not more than 3 months | S$10 or equal to the unpaid duty (whichever is greater) |
| More than 3 months | S$25 or 4 times the unpaid duty (whichever is greater) |
Penalties are compounded, not waived automatically. Even a small delay will result in fines.
What Happens If You Don’t Pay At All
If you fail to pay the duty and penalties, IRAS may take further enforcement action.
This can include:
- Issuing demand notices
- Referring the matter to legal recovery
- Blocking completion of property transfers or mortgage processing
You also won’t be able to retrieve a valid stamp certificate, which is required for most property transactions.
Can You Request A Waiver Or Appeal?
You can request a waiver or appeal but only under specific circumstances. IRAS may consider an appeal if there’s a valid reason—such as serious illness or an IT system issue.
You’ll need to:
- Submit your appeal through the e-Stamping Portal
- Provide supporting documents
- Wait for IRAS’ review and decision
Appeals are not guaranteed and are reviewed case by case.
7. How to Plan Ahead for Property Inheritance
Draft A Will To Avoid Legal Confusion
A valid will helps clearly state who should receive your property after death. This prevents disputes and delays under the Intestate Succession Act.
If no will is made, your assets will be distributed based on fixed rules that may not match your wishes. This is especially important if you have blended families, stepchildren, or overseas property.
Work With Legal And Tax Professionals Early
Property inheritance can involve stamp duty, capital gains, or loan transfer issues.
A lawyer can explain how laws like the Stamp Duties Act, the Wills Act, and HDB flat ownership rules apply to your case.
A tax advisor or financial planner can help structure your estate to reduce future liabilities. This is useful if you own multiple properties or have family members living overseas.
Have Family Conversations About Inheritance
Talk to your family early about your inheritance plans. This includes whether they want to keep the property, sell it, or can afford its upkeep.
Discussing things now reduces misunderstanding and ensures that your intentions are respected later.
It also gives your loved ones time to prepare financially or emotionally for future responsibilities.
Conclusion About Stamp Duty on Inherited Property
Stamp duty on inherited property in Singapore plays a critical role in estate planning for families. Most inheritances are exempt from immediate duties, but actions such as selling, gifting, or purchasing additional property may still trigger charges. These potential costs can surprise families who are unprepared.
At Tembusu Law, we understand how complex estate matters can feel. Our experienced team of property and inheritance lawyers offers practical, clear advice tailored to your unique circumstances. Whether you’re preparing your will, dealing with a loved one’s estate, or unsure about your next steps, we’re here to help you make confident, informed decisions.
Contact us now to schedule your free legal consultation.
Frequently Asked Questions About Stamp Duty on Inherited Property
Is Stamp Duty Payable On Inherited Property In Singapore?
No, stamp duty is not payable if the property is inherited through a valid will, intestacy, or Muslim inheritance law.
What Is The Property Inheritance Law In Singapore?
Inheritance is governed by the Wills Act, Intestate Succession Act, or Administration of Muslim Law Act depending on the situation.
What Is The Stamp Duty For Properties In Singapore?
Stamp duty applies to property purchases, transfers, or gifts, and includes Buyer’s Stamp Duty (BSD), ABSD, or SSD depending on the transaction type.
How Much Stamp Duty To Pay In Singapore?
The amount depends on property value, type of duty, and buyer profile. Residential BSD ranges from 1% to 6%.
Is Stamp Duty Payable If I Receive A Property As A Gift?
Yes, stamp duty is payable by the recipient based on market value, and ABSD may also apply.
Does My Inherited Property Affect Future Stamp Duty?
Yes, inherited property counts towards your total property ownership and may trigger ABSD if you buy another home.
What Happens If I Sell An Inherited Property Quickly?
You may be liable for Seller’s Stamp Duty if the deceased acquired the property after 20 February 2010 and it is sold within 3 years.
Can A Foreigner Keep Inherited Landed Property In Singapore?
Only with approval from the Singapore Land Authority; otherwise, the property must be sold.
When Do I Have To Pay Stamp Duty?
Payment must be made within 14 days if the document is signed in Singapore, or 30 days if it is signed overseas.
