Do food stall owners need to pay stamp duty?
License agreements are commonly used for the leasing out of a food stall in a food court, coffee shop, or hawker center.
License agreements are not subject to stamp duty.
However, lease duty at 0.4% would be payable if your license agreement meets either of the following criteria:
1. Acts as a lease, or
2. Is in connection to such a lease.
If you are unsure if your agreement is a license of a lease/tenancy, you may wish to seek independent legal advice or submit the document for adjudication. Please note that adjudication fees apply for the latter.
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