Residential Development Stamp Duty Refund Scheme

How much can you claim?

For both single and multi-unit dwellings, the maximum amount of refund you can claim is:

  • eleven-fifteenths if you paid Stamp Duty at the rate of 7.5% (for deeds executed on, or after, 9 October 2019)
  • and
  • two-thirds if you paid Stamp Duty at the rate of 6% (for deeds executed prior to 9 October 2019)

The amount of refund is calculated using the formula:

  • A x B x (11/15)
  • or
  • A x B x (2/3)


  • A is the amount of Stamp Duty paid
  • and
  • B is the area of land being claimed. This is expressed as a fraction where the total area is not being claimed. For further information, please see the examples below.

A refund is only claimed on the area of land covered by the Commencement Notice.

For single dwelling units, you can claim the area of the house and curtilage up to 0.4047 hectares (1 acre). The curtilage that exceeds 0.4047ha must be excluded from your claim. The curtilage does not include the property. The curtilage is the area around the house such as gardens, paths and driveways. Please see Example 2.

For multi-unit dwellings, a refund may still be claimed on an area of land that includes non-residential buildings. The Commencement Notice must include residential dwellings and meet the 75% rule to qualify for a refund. The 75% rule applies to the residential units only. The non-residential buildings cannot be used when calculating the footprint or gross floor space. Their presence is incidental. Please see Example 4.

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