Extension of the Special Voluntary Disclosure Programme for Stamp Duty

The Ministry of Finance (“MOF”) has agreed to extend the stamp duty voluntary disclosure programme to 31 December 2026 (originally set to end on 30 June 2026).  

The extension reflects the MOF’s pragmatic and facilitative approach, taking into account the time required by taxpayers to review historical documentation and assess stamp duty compliance positions. The additional six months provides businesses with a more practical window to undertake comprehensive reviews and ensure accurate disclosures.

The programme provides a 100% waiver of late stamping penalties for all eligible unstamped instruments executed between 1 January 2023 and 31 December 2025. Businesses should proactively grasp this extended window to undertake a thorough stamp duty health check.