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My spouse transferred partial share in her private property to me. Will Buyer's Stamp Duty (BSD) and Additional Buyer's Stamp Duty (ABSD) be calculated based on the value of the partial share transferred or on the full value of the property?


Updated by IRAS

BSD and ABSD (if applicable) will be computed based on the purchase price or market value of the partial share in the property transferred (whichever is higher), rather than on the full value of the property.

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