Stamp Duty on Shares Calculator Singapore
Work out the 0.2% stamp duty on a share transfer, the net asset value of private company shares, the stamping deadline and the penalty for stamping late.
Duty is charged on the signed document, on the higher of the price paid and the value of the shares.
The actual price. Use 0 for a gift.
For listed shares, the average price on the exchange on the date of the document multiplied by the number of shares.
From the latest accounts dated within 24 months of the transfer, with any property at market value.
From the same accounts.
Ordinary shares only. Preference shares need IRAS’s worked method.
The number of shares in this transfer.
Generally the date it is first signed.
Enter a date to check for a late stamping penalty.
Stamp duty
The value of the shares is higher than the price paid, so duty is charged on the value.
An estimate from IRAS’s published rules. Duty is rounded down to the dollar with a $1 minimum. Preference shares, shares of companies incorporated 18 months or less and reliefs are not modelled. Stamp the document before you sign it to avoid a penalty.
In-depth guide
Stamp duty on transfers of shares in Singapore
How much stamp duty applies when you buy, receive or gift shares, how the value of private company shares is worked out, and the stamping deadline and late penalty.
Key figures at a glance
- Stamp duty rate on shares
- 0.2%
- Of the purchase price or the value of the shares, whichever is higher, rounded down to the nearest dollar.
- Source: IRAS
- Stamping deadline, document signed overseas
- 30 days
- After the document is first received in Singapore.
- Source: IRAS
- Late penalty, up to 3 months late
- Greater of $10 or the duty
- Not more than 3 months after the deadline.
- Source: IRAS
- Late penalty, more than 3 months late
- Greater of $25 or 4 times the duty
- More than 3 months after the deadline.
- Source: IRAS
What is charged
Stamp duty is 0.2% of the purchase price or the value of the shares, whichever is higher, rounded down to the nearest dollar, with a $1 minimum. The same applies when the shares are gifted or otherwise acquired.
Value of shares
- Listed shares: the average price on the exchange on the date of the document.
- Private company shares: the net asset value of the shares transferred, that is (total assets − total liabilities) ÷ issued shares × shares transferred, from accounts dated within 24 months of the transfer, with any property at market value.
Example from IRAS: net asset value $5.50 a share × 5,000 shares = $27,500, so duty is 0.2% × $27,500 = $55, even if the price paid was lower.
Deadline and penalty
Stamp within 14 days after signing the document in Singapore, or within 30 days after receiving it in Singapore if it was signed overseas. If late, the penalty is the greater of $10 or the duty for up to 3 months, and the greater of $25 or 4 times the duty beyond that.
What the calculator does not cover
Ordinary shares only. Preference shares, companies incorporated for 18 months or less, and other special cases need the worked methods on IRAS's page.
Frequently asked questions
What is the stamp duty on shares in Singapore?
0.2% of the price or value of the shares, whichever is higher, rounded down to the nearest dollar, with a minimum of $1.
How are private company shares valued?
At net asset value: (total assets − total liabilities) ÷ shares issued × shares transferred, from accounts dated within 24 months of the transfer.
When must the document be stamped?
Before you sign it. Without penalty, within 14 days after signing in Singapore or 30 days after receiving it in Singapore if signed overseas.
What is the penalty for stamping late?
The greater of $10 or the duty if not more than 3 months late; the greater of $25 or 4 times the duty if more than 3 months late.
Is there duty on a gift of shares?
Yes. Duty is charged on the value of the shares.
Sources
- IRAS — Buying or acquiring shares — Rate, how to value shares and the trust duty (updated 28 Jan 2026).
- IRAS — When to pay stamp duty — Stamping deadlines (updated 5 Feb 2026).
- IRAS — Late payment or non-payment of stamp duty — Penalties for stamping late.
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.