You may qualify for stamp duty remission if a signed tenancy agreement is terminated before it starts, but the start date is only one of the checks. IRAS also requires that neither party made use of the lease. Taking possession, acting on the agreement or carrying out permitted fitting-out works can affect eligibility even before the scheduled start date.
Apply within six months from the date of termination if the conditions are met. Keep the original lease and the evidence showing when and how it ended. Read IRAS’s remission rules for terminated leases.
- Compare the termination date with the lease commencement date.
- Record whether either party took possession, paid money or exercised a right under the lease.
- Confirm why the lease was terminated.
- Keep the agreement and cancellation records together.
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Check the timeline before applying
| Event | What to record |
|---|---|
| Lease signed | The executed agreement and stamp certificate |
| Access, payments or other actions | What happened and whether either party acted under the lease |
| Termination | The effective date and evidence of the agreement ending |
| Scheduled commencement | Whether it was still in the future at termination |
| Refund application | The six-month deadline measured from termination |
IRAS’s conditions also say the tenant must not have procured the termination to facilitate the landlord leasing the property to another person. If the parties’ records differ about why the tenancy ended or how a payment was handled, resolve the facts before relying on remission.
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Work through a case before move-in
Suppose a tenancy is due to start on 1 August and both parties agree in writing to end it on 15 July. Check whether anyone already took possession, acted on the terms or made a payment under the lease. IRAS identifies payments, forfeited deposits and compensation among examples relevant to its made-use test. If the facts are unclear, give IRAS the original agreement and the cancellation record when asking about eligibility.
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Frequently asked questions
Does an early termination after move-in qualify?
IRAS’s terminated-lease remission requires termination before the lease starts. Its guidance gives an example where a tenant who had already occupied the premises did not qualify.
Where do I apply?
In myTax Portal’s Stamp Duty service, choose Request, then Apply for Refund. IRAS says to use a desktop and retain the signed lease and evidence of cancellation.