In force2021 Revised Edition

Contents

Stamp Duties Act 1929 · 2021 Revised Edition · Part 2 · Provisions Applicable to Instruments Generally

4. Instruments chargeable with duty

In plain English

Instruments listed in the First Schedule are charged the duty that Schedule sets for them. This applies to an instrument signed in Singapore that nobody has signed before. It also applies to an instrument signed abroad, received in Singapore, that relates to property or things done there. All instruments charged with duty must be properly stamped.

Summary · Drafted with AI, checked against the official text on 30 Sep 2026.

(1)

Subject to the provisions of this Act and any other written law, every instrument mentioned in the First Schedule, being an instrument —

(a)

which, not having been previously executed by any person, is executed in Singapore; or

(b)

which is executed outside Singapore, and relates to any property situated, or to any matter or thing done or to be done, in Singapore, and is received in Singapore,is chargeable with duty of the amount specified in that Schedule as the proper duty for that instrument.

(2)

All instruments chargeable with duty must be duly stamped.