Two new stamp duty remission orders have been gazetted for commercial units within the Johor-Singapore Special Economic Zone. The orders were published in the Federal Government Gazette on 28 July 2026, made under the Stamp Act 1949, and take effect from 1 January 2025 to 31 December 2034.

The remission applies to commercial units in Flagship A, known as Johor Bahru Waterfront, and Flagship B, known as Iskandar Puteri. Under these orders, the government remits 40 percent of the stamp duty that would otherwise be charged. This relief applies twice in a typical purchase, once on the transfer document when the unit is sold from the developer to the buyer, and again on the loan or financing agreement if the buyer borrows from a bank, Islamic bank, cooperative, or a small number of named financial institutions to fund the purchase.

The relief is not automatic for every commercial unit in the zone. It only applies where the sale and purchase agreement is signed between 1 January 2025 and 31 December 2034, and where the unit itself was already completed before 1 January 2025. It also does not apply where the same individual had earlier signed and then cancelled an agreement for that same unit before that date, meant to prevent buyers from cancelling and re-signing purely to capture the discount. The Iskandar Regional Development Authority is responsible for verifying that these conditions are met before the remission is allowed.

Taken together, the two orders show how stamp duty can be used as a tool to support a specific development zone. If you wish to get more details, you may refer to the Stamp Duty (Instrument of Transfer in relation to Individual) (Johor-Singapore Special Economic Zone) (Remission) Order 2026 and the Stamp Duty (Instrument of Loan or Financing Agreement in relation to Individual) (Johor-Singapore Special Economic Zone) (Remission) Order 2026.

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