How to Pay Stamp Duty in Singapore via IRAS: Filing, Payment and Proof

The key point is that stamp duty attaches to a dutiable document, so IRAS needs the document details before it can determine what is due. In a property deal, that usually means the lawyer or authorised filer starts with the relevant instrument, such as the sale and purchase agreement, transfer, or tenancy agreement.

A simple way to picture the process is: file, pay, save proof. That matters because it is easy to assume you can jump straight to payment. In practice, the record has to be created and the duty has to be assessed before the payment stage is meaningful.

Typical workflow in practice:

• the document details are submitted through IRAS e-Stamping
• IRAS assesses the duty based on those details
• payment is made through the available payment stage in the IRAS flow
• the IRAS stamp certificate or official acknowledgement is downloaded and kept

One thing to watch: do not treat a bank transfer screenshot as the end of the process. The record is only complete when the IRAS proof is back. There is also a deadline — as of 2026, a document signed in Singapore must be stamped within 14 days of signing (30 days if it was signed overseas); verify the current deadline on IRAS. For the official route, use IRAS' e-Stamping and where to e-Stamp documents. For the broader duty types, see Singapore Property Stamp Duty Explained: ABSD, BSD and SSD.

It helps to separate two questions early: who is legally responsible for the duty, and who is actually handling the admin.

In most purchase transactions, buyer-related duties are usually borne by the buyer, while the buyer's lawyer or conveyancing team handles the IRAS filing and payment using the buyer's funds or payment instructions. Where seller-side duty issues arise, the seller side usually bears them and the seller's legal team usually handles the stamping steps. For leases, the tenant commonly bears the duty unless the tenancy terms allocate it differently.

The practical mistake to avoid is assuming the person who files is the person who bears the duty. They are often not the same. If the contract allocates payment responsibility differently, the contract wording and the lawyer's instructions override any assumption. IRAS' Who should pay stamp duty is the official starting point. For a broader overview, see Which Property Documents Need Stamp Duty in Singapore?.

Most delays happen before payment, not during payment. The issue is usually missing or inconsistent information in the stamping record.

The common items to prepare are:

• the signed dutiable document, such as a sale and purchase agreement, tenancy agreement, or transfer instrument
• the document type being stamped
• the contract or signing date shown on the instrument
• the parties' names exactly as they appear on the document
• the transaction details needed for assessment
• any reference numbers the lawyer or conveyancing team needs
• the filer's access, such as Singpass or business account access where applicable

A useful check is to compare the signed document against the details being passed to the lawyer. If a purchaser's or tenant's name is abbreviated in one place and written in full in another, or the wrong instrument type is being used, the filing may need correction before payment can proceed.

Most stamping problems are data-quality problems. For a separate document-by-document guide, see Which Property Documents Need Stamp Duty in Singapore?. For a broader overview, see When to Pay Stamp Duty After Exercising the OTP in Singapore.

Keep the process high-level and operational, because portal labels can change. In practice, the workflow usually looks like this:

1. The filer logs in to the IRAS stamping service.
2. A new stamping record is created, or an existing draft is opened.
3. The filer enters the document details, including the correct parties, document type, and transaction information.
4. IRAS assesses the duty based on the submitted details.
5. The payer completes payment through the available payment step.
6. The IRAS stamp certificate or official acknowledgement is downloaded and saved.

The part most worth getting right is not manually calculating every case. It is making sure the details going in are correct and that whoever is responsible is ready to pay when the filing reaches that stage.

Three useful coordination checks:

• confirm the exact document being stamped
• confirm who is funding or authorising payment
• confirm who will send the IRAS proof back after payment

If the amount assessed looks materially different from what you expected, pause and verify the filing inputs before treating the payment stage as a mere admin step. For the current service entry points, use IRAS' digital Stamp Duty services and its frequently used e-Stamping guides. For a broader overview, see What Happens If Stamp Duty Is Paid Late in Singapore?.

After the document details are accepted and the duty is assessed, payment is usually completed within the IRAS stamping process. IRAS's options for stamp duty (IRAS payments):

Internet banking bill payment does not cover stamp duty, and anyone without a Singapore bank account can pay by telegraphic transfer, which also takes longer. From August 2026 IRAS no longer publishes its bank details: for a fund transfer of up to $200,000 you request them by form, and above that they are shown in myTax Portal. The list can change, so check it on IRAS rather than relying on memory or old screenshots.

Practical guidance:

• if your lawyer is handling payment, ask whether you need to top up funds or approve payment instructions
• if you are paying directly, make sure you have the needed banking or app access ready before the payment step opens
• if multiple parties are involved, confirm who will actually make the payment so the process does not stall at the last minute

A useful reminder is: do not prepare only the money; prepare the payment access too. That is often the real bottleneck.

Meeting the deadline matters, because late stamping carries a penalty. As of 2026, IRAS charges a penalty when a document is stamped late — for stamping up to 3 months late, $10 or the duty amount, whichever is greater; for stamping more than 3 months late, $25 or 4 times the duty, whichever is greater. Confirm the current penalty on IRAS. For official guidance, see IRAS' e-Stamping page or the IRAS pay stamp duty guide PDF. For a broader overview, see How to Calculate Buyer's Stamp Duty in Singapore: Rates, Purchase Price, and Valuation Basis.

For transaction records, the safest document is the IRAS-issued proof of stamping. That is the record most worth keeping if there is a later question from a lender, a compliance check, or another professional on the deal.

What to keep on file:

• the IRAS stamp certificate PDF or official acknowledgement
• the document or transaction reference number
• the payment date
• the stamped instrument, if the conveyancing team provides it
• any supporting bank receipt only as secondary backup

A common situation is being left with only a PayNow screenshot. That is not ideal as the final record because it shows money movement, not necessarily completed stamping. The safer step is to ask for the IRAS stamp certificate once it has been issued.

The IRAS record is the copy that matters.

IRAS's steps (IRAS):

1. At the myTax Portal login page, select Stamp Duty, then Pay Stamp Duty.
2. Enter the Document Reference Number and click Retrieve; check the record is the right one and continue.
3. Select PayNow QR (Preferred) to generate the code.
4. Scan or upload the QR code in your mobile banking app and approve the payment. Accounts with dual control need the authoriser to approve too.
5. Pay within the 15-minute countdown and you can download the stamp certificate from the acknowledgement page. An unused code stays valid until the end of the next day.

PayNow QR covers balances of up to $200,000. IRAS never sends PayNow QR codes by letter, email, SMS or WhatsApp — a code that arrives that way is a scam; generate your own in myTax Portal.

Your CPF Ordinary Account can cover Buyer's Stamp Duty and ABSD, but the timing depends on the property, per CPF:

• Completed property: pay the stamp duty in cash first. You can apply for the reimbursement before legal completion, but CPF pays it out only on the completion date, because the CPF charge can be lodged only after the seller's name comes off the title.
• Property under construction: apply on or before legal completion. If the CPF charge paperwork and lodgment can be finished within the 14 days, your OA savings can pay the stamp duty directly.
• HDB loan: check your reimbursement eligibility with HDB.

If the developer has already paid the stamp duty, there is nothing to reimburse. CPF cannot be used for property tax at all.

The payment side is the same as for a purchase: e-Stamp the tenancy agreement, pay by PayNow QR or another IRAS channel, and keep the stamp certificate. Whoever files it, the lease decides who bears the duty; if it is silent, the tenant (lessee) is liable under the Stamp Duties Act (IRAS).

How much you pay depends on the rent and the length of the lease — see tenancy stamp duty for the rate and worked examples.

The best time to start is at a transaction milestone, not just completion week. In practice, the clock usually starts when the OTP is exercised, when the sale and purchase agreement is signed, or when the tenancy is signed.

A workable rhythm is:

• note the deadline as soon as the relevant document is signed or exercised
• follow up if the lawyer or filing party has not confirmed payment or submission
• do a final check before completion, handover, or key collection

There is a general rule to anchor to — as of 2026, a document signed in Singapore is stamped within 14 days of signing (30 days if signed overseas) — but the exact treatment can depend on the type of document and where it was executed or received, so it is worth asking the lawyer or filer to confirm the specific IRAS deadline for your instrument.

A simple way to frame it: once the paperwork is done, stamping should move quickly too; you just need to confirm who is filing and when the IRAS proof will be issued.

For timing context, see When to Pay Stamp Duty After Exercising the OTP in Singapore.

Start with the assumptions used in the filing. A duty amount can differ from your rough expectation if the assessment is being based on a different transaction value, market value basis, ownership setup, or instrument type from what you had in mind.

Ask the lawyer or conveyancing team to confirm:

• what document was actually stamped
• what transaction details were entered into IRAS
• whether the duty was assessed on a market value basis or another basis relevant to the instrument
• whether any relief, remission, trust arrangement, or unusual transfer structure is in play

A good approach is to confirm the filing basis first, then look at why IRAS assessed it that way. That keeps the conversation factual and avoids jumping to conclusions about the tax treatment.

If your question is really about how the buyer-side amount is worked out, see How to Calculate Buyer's Stamp Duty in Singapore. If the structure is unusual, treat it as a lawyer-led verification issue rather than a quick admin clarification.

Verified figures. Stamp-duty figures here come from IRAS (and MOF where noted) — as of 2026; confirm the current rate/rule on IRAS before you rely on it.

Updated September 2026. The payment channels, limits and PayNow QR steps are from IRAS's payments page and PayNow QR guide for stamp duty; the CPF rules from CPF; the tenancy rate from IRAS's 'Renting a Property' page. All read on 18 September 2026.

What we have not claimed: the exact duty for any specific transaction (compute it on IRAS); any scheme to avoid duty; or a legal ruling — a practical explainer, not legal advice.