Renting a home

Stamp duty on a tenancy agreement

Stamp duty on a lease is 0.4% of the total rent for a lease of up to 4 years, and 0.4% of 4 years’ rent for a longer lease. A 2-year lease at $3,000 a month pays $288. Leases with rent of $1,000 a year or less pay nothing. Stamp the agreement within 14 days of signing. The agreement says who pays; when it says nothing, the tenant does.

Checked against official sources on 22 October 2026

Stamp duty on a lease calculator

An estimate at IRAS rates for a fixed monthly rent. IRAS charges on the market rent instead when it is higher.

The rates

  • Rent of $1,000 a year or less: no duty.
  • Lease of up to 4 years: 0.4% of the total rent for the lease.
  • Lease of more than 4 years, or with no end date: 0.4% of 4 times the average annual rent.
  • IRAS rounds the duty down to the nearest dollar, with a minimum of $1.

What counts as rent

IRAS charges on the average annual rent: the higher of the contract rent and the market rent. It includes charges paid with the rent, such as for furniture and fittings, maintenance and services, but not GST.

Who pays

The party the agreement names. When the agreement says nothing, the Stamp Duties Act makes the tenant pay.

Deadline and penalties

  • Stamp the agreement on IRAS’s myTax Portal within 14 days of signing it in Singapore, or within 30 days of receiving it in Singapore if it was signed overseas.
  • Up to 3 months late: a penalty equal to the duty, at least $10.
  • More than 3 months late: a penalty of 4 times the duty, at least $25.
  • IRAS can also recover unpaid duty through your bank or employer and stop you leaving Singapore until it is paid.

Why landlords want it stamped

Stamping on myTax Portal tells IRAS the home is let, which the landlord must otherwise report within 15 days for property tax. A landlord can ask the tenant for the stamp certificate. Renting out a whole home also moves it from owner-occupier to non-owner-occupier property tax rates.

Find a home to rent

See HDB flats, condos and landed homes for rent across Singapore, with the asking rent and size.

See homes for rent

Questions

How much is stamp duty on a 1-year lease at $2,500 a month?

$120: the total rent is $30,000, and 0.4% of $30,000 is $120.

Does the landlord or the tenant pay stamp duty on a lease?

Whoever the tenancy agreement names. When it names nobody, the tenant pays under the Stamp Duties Act.

When must a tenancy agreement be stamped?

Within 14 days of signing it in Singapore, or within 30 days of receiving it in Singapore if it was signed overseas.

Does the stamp duty include the furniture or maintenance charges?

Yes. IRAS counts charges paid with the rent, such as for furniture, maintenance and services, but not GST. It also uses the market rent when that is higher than the contract rent.

What if I stamp the tenancy agreement late?

Up to 3 months late, the penalty equals the duty (at least $10). After 3 months it is 4 times the duty (at least $25).

Sources

Rules and fees change. Check the linked official pages before you commit, and ask a lawyer about your own sale or purchase.

Related guides

Tenancy agreement and deposit checklist

What to check before signing a tenancy agreement in Singapore: CEA’s standard templates, the deposit, the clauses to agree, stamp duty within 14 days, and how to avoid rental scams.

Buyer's Stamp Duty in Singapore

Work out Buyer's Stamp Duty on a Singapore home: the 1% to 6% residential rates from IRAS, a calculator with each band, worked examples and when to pay.

Renting out your HDB flat

Who can rent out a whole HDB flat, the MOP, HDB approval and its $18 fee, the non-citizen quota, tenant limits, rental periods, and the property tax and stamp duty that follow.