Stamp Duty on a Tenancy Agreement in Singapore: Rates, Deadline and Examples
How stamp duty on a tenancy agreement in Singapore works: the 0.4% lease duty rate, who pays, the 14-day deadline, e-Stamping, late penalties, renewals and worked examples.
Every residential lease in Singapore needs to be stamped with IRAS, and the tax is small but not optional. Stamp duty on a tenancy agreement is worked out from the total rent, has to be paid within 14 days of signing, and carries penalties if you forget. This guide explains the rate, who pays, how to stamp, what happens on renewal, and gives worked examples at typical condo rents.
It is written for both sides of the lease: tenants signing their first agreement, and owners, including buyers of LinkTown Residences (Hougang Central Residences) who plan to rent out after completion, who want to get the paperwork right.
Stamp duty on a tenancy agreement: the rates
Information is accurate as of September 2026; we update this page when rules or figures change.
IRAS calls this “lease duty”. The rate depends on the length of the lease and the average annual rent (AAR):
| Average annual rent / lease period | Lease duty (as of September 2026) |
|---|---|
| AAR does not exceed S$1,000 | Exempt |
| AAR above S$1,000, lease of 4 years or less | 0.4% of total rent for the lease period |
| AAR above S$1,000, lease of more than 4 years (or indefinite) | 0.4% of 4 × AAR |
Duty is rounded down to the nearest dollar, with a minimum of S$1. Two details trip people up:
- “Rent” includes other charges. IRAS counts payments such as furniture or fittings charges, maintenance charges and service charges as part of rent for stamp duty (excluding GST). If the agreement bundles a furniture fee, include it.
- Market rent can apply. Duty is based on the contractual rent or the market rent, whichever is higher. An artificially low rent between family members doesn’t necessarily lower the duty.
The S$1,000 exemption is an annual figure, so almost no whole-unit or room rental in Singapore falls under it. Plan on paying duty on any normal residential lease.
Worked examples at typical rents
These rents are round illustrative figures, not quotes for any project, and all leases are 4 years or less:
| Example lease | Total rent | Stamp duty (0.4%) |
|---|---|---|
| Whole unit, S$3,500/month, 12 months | S$42,000 | S$168 |
| Whole unit, S$4,000/month, 24 months | S$96,000 | S$384 |
| Whole unit, S$4,000/month, 3 months | S$12,000 | S$48 |
| Common room, S$1,200/month, 12 months | S$14,400 | S$57 (S$57.60 rounded down) |
A useful rule of thumb: on a lease of up to four years, stamp duty works out to roughly one-250th of the total rent. Compared with the security deposit or agent fees, it is small, which is exactly why it gets forgotten.
For a lease longer than four years, only four years’ worth of average rent is taxed. For example, a 5-year lease with total rent of S$151,200 has an AAR of S$30,240; duty is 0.4% × (4 × S$30,240) = S$483 after rounding (IRAS’s own worked example). Long residential leases are uncommon, but the cap is worth knowing.
Who pays stamp duty for a rental agreement?
IRAS’s position is simple: check the agreement. The party named as liable pays. If the agreement is silent, the Stamp Duties Act makes the tenant (lessee) liable for lease duty. By market convention, residential tenancy agreements in Singapore usually state that the tenant pays.
That said, it is negotiable. Some landlords agree to split or absorb it, and some corporate tenants handle it themselves. Whoever pays, landlords have a reason to make sure it is done: IRAS explains that the Stamp Certificate helps protect both parties’ interests, and an unstamped agreement can be harder to rely on in a dispute.
Note that an accepted Letter of Offer or Letter of Intent can itself be a document IRAS lists as liable to lease duty. If you stamp the letter, check with IRAS how the later full tenancy agreement should be treated so the same lease isn’t double-taxed.
Deadline, e-Stamping and the Stamp Certificate
- Deadline: IRAS asks for documents to be stamped before signing, and charges no penalty if stamping is done within 14 days after signing in Singapore, or 30 days after receipt in Singapore if signed overseas (as of September 2026). The date usually counts from when the document is first signed.
- How: all stamping is electronic through myTax Portal (Stamp Duty login) with Singpass. There is no subscription or transaction fee for e-Stamping. Foreigners without Singpass can apply for a Singpass Foreign user Account, or ask the landlord or agent to stamp on their behalf.
- Proof: once paid, you receive a Stamp Certificate. Keep it with the agreement; both parties should have a copy.
In practice, many agents stamp the agreement on the day it is signed. If you are renting privately, put it on the same to-do list as collecting the deposit.
Late stamping penalties
IRAS’s penalties are steep relative to the duty itself (as of September 2026):
| How late | Penalty | On duty of S$384 |
|---|---|---|
| Up to 3 months | S$10 or the duty amount, whichever is greater | S$384 (so S$768 in total) |
| More than 3 months | S$25 or 4 × the duty, whichever is greater | S$1,536 (so S$1,920 in total) |
IRAS can also appoint agents such as your bank or employer to recover unpaid duty, issue travel restrictions and take legal action. Its Voluntary Disclosure Programme may reduce penalties for errors that are disclosed promptly. The simple fix is to stamp on time.
Renewals, extensions and changes to the lease
Stamp duty follows the rent, so changes during the lease can create a new liability:
- Extension or renewal: duty is payable on the rent for the extended period. For example, renewing for another 12 months at S$4,200 a month means total rent of S$50,400 and duty of S$201.
- Rent increase mid-lease: duty is payable on the increase in total rent.
- Rent decrease or shorter lease: the variation document itself attracts no stamp duty.
- Adding an option to renew, without changing rent or term, is not dutiable in itself. Duty arises when the option is exercised and the lease is extended.
- Early termination: IRAS has a separate remission for terminated leases in some situations; check its terminated-leases page if the lease ends early.
What landlords should factor in
For owners, lease duty is usually a tenant cost, but it sits inside a wider set of landlord obligations. Our guide to renting out a condo in Singapore covers the three-month minimum rental period for private homes, occupancy caps, inventory lists and tenant screening. Rental income is taxable, and a unit that is wholly rented out is taxed at non-owner-occupier property tax rates; see our property tax guide.
If you are buying to rent out, keep the two kinds of stamp duty apart. Buyer’s Stamp Duty and ABSD are one-off purchase taxes, covered in our BSD and ABSD guide. Lease duty is the small tax on each tenancy. For the income side, our LinkTown Residences rental potential analysis looks at tenant demand around Hougang Central, and the rental yield calculator lets you net off costs.
Checklist before you sign
- Confirm who pays the stamp duty in the agreement.
- Add up total rent, including any furniture or service charges.
- Calculate 0.4% of the total (leases up to 4 years) and round down.
- Stamp through myTax Portal within 14 days of signing.
- Keep the Stamp Certificate with the agreement.
- Stamp again for any renewal, extension or rent increase.
If you are weighing LinkTown Residences as a home you might later rent out, register your interest and we’ll send updates on pricing and layouts as they are released.
General information only, not tax or legal advice. Rates, thresholds, deadlines and penalties are summarised from IRAS as of September 2026 and can change. Example rents are illustrative. Verify with IRAS, and for unusual leases consider IRAS adjudication or legal advice.
