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Foreigners Eligible for ABSD Remission under Free Trade Agreements (FTAs)

Information from Inland Revenue Authority of Singapore

Conditions for remission

Under the respective FTAs, Nationals or Permanent Residents of the following countries will be accorded the same Stamp Duty treatment as Singapore Citizens:

  1. Nationals and Permanent Residents of Iceland, Liechtenstein, Norway or Switzerland

  2. Nationals of the United States of America


To view the remission rules in detail, please visit Stamp Duties (Free Trade Agreements) (Remission of ABSD) Rules.

How to Apply

You can e-Stamp via the e-Stamping Portal to obtain the remission certificate.


Where a trust instrument is involved

If your stamp duty application involves a trust instrument, follow these steps:

  1. Submit a remission application through the e-Stamping Portal under “Request” > “Apply for Assessment/ Appeal”.

  2. Specify your application for FTA remission in the online form.

  3. Include copies of these supporting documents with your application:

  • Copy of the trust instrument

  • Copy of the Option to Purchase / Sale and Purchase Agreement (if applicable) 


For more information about remission conditions, refer to Remission of ABSD (Trust).

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