How much is stamp duty for a tenancy agreement in Singapore?

Stamp duty is 0.4% of the total rent payable over the lease period for leases of 4 years or less. For a $3,000 per month 12-month lease, total rent is $36,000 and stamp duty is $144. Leases over 4 years use 4 times the annual average rent as the base.

Who pays stamp duty on tenancy agreement in Singapore?

By market convention in Singapore, the tenant pays stamp duty on the tenancy agreement. However, both landlord and tenant are jointly legally liable. Most tenancy agreements explicitly state the tenant bears this cost.

How do I e-stamp a tenancy agreement in Singapore?

Go to IRAS e-Stamping portal at estamping.iras.gov.sg, log in with SingPass, select Stamp a New Document → Lease/Tenancy, enter property and lease details, review computed stamp duty, pay online, and download the stamp certificate. Attach the certificate to the tenancy agreement.

What is the deadline for stamping a tenancy agreement?

Stamp duty must be paid within 14 days of signing the tenancy agreement if signed in Singapore, or 30 days if signed overseas. Missing the deadline incurs penalties from $10 for minor delays to 4x the stamp duty for delays over 6 months.

Do I need to pay stamp duty for HDB tenancy agreements?

Yes. Stamp duty rules apply equally to HDB and private property tenancy agreements. The rate is 0.4% of total rent for leases up to 4 years, regardless of property type.

Is stamp duty payable on lease renewals?

Yes. Stamp duty must be paid again on lease renewals. A renewal via Letter of Intent or a new tenancy agreement both trigger a new stamping obligation. Calculate the duty on the new total rent and stamp within 14 days of signing.

Stamp Duty Tenancy Agreement Singapore 2026: Calculator + Guide

What Is Stamp Duty for Tenancy Agreements?

Stamp duty is a tax levied by the Inland Revenue Authority of Singapore (IRAS) on documents relating to the lease or rental of property. Every tenancy agreement (also called a lease agreement) executed in Singapore must be stamped within 14 days of signing to be legally valid and enforceable in court.

An unstamped tenancy agreement cannot be used as evidence in legal proceedings. If a dispute arises between landlord and tenant — over deposit refunds, early termination, or damage claims — an unstamped agreement makes it significantly harder to enforce your rights.

Current Stamp Duty Rates for Tenancy Agreements

Stamp duty on tenancy agreements is calculated based on the total rent payable over the lease period (called the Average Annual Rent, or AAR, for leases exceeding 1 year):

Lease Duration	Stamp Duty Rate
4 years or less	0.4% of total rent for the lease period
More than 4 years or for an indefinite term	0.4% of 4× the annual average rent

For the vast majority of residential tenancies in Singapore (which are typically 1 or 2 years), you'll use the first row: 0.4% of the total rent over the lease period.

Who Pays Stamp Duty?

By convention in Singapore, the tenant pays the stamp duty for the tenancy agreement. This is the market norm and is generally written into the tenancy agreement itself.

However, legally, both the landlord and tenant are jointly liable for ensuring the agreement is stamped. If the tenant fails to stamp the document, IRAS may come after either party. In practice, landlords should ensure that stamping is completed to protect their own interests.

How to Calculate Stamp Duty: Worked Examples

Example 1: Standard 12-Month Lease

Monthly rent: $3,000
Lease period: 12 months
Total rent: $3,000 × 12 = $36,000
Stamp duty: $36,000 × 0.4% = $144

Example 2: 24-Month Lease

Monthly rent: $2,500
Lease period: 24 months
Total rent: $2,500 × 24 = $60,000
Stamp duty: $60,000 × 0.4% = $240

Example 3: 12-Month Lease with Different Rental Amounts

Sometimes the rent differs across the lease (e.g., a rent-free first month or stepped increases):

Months 1–6: $2,800/month = $16,800
Months 7–12: $3,200/month = $19,200
Total rent: $36,000
Stamp duty: $36,000 × 0.4% = $144

Example 4: Lease with Furniture and Fittings

If the tenancy agreement separates the rental into "rent for premises" and "rent for furniture/fittings," stamp duty only applies to the premises portion. However, IRAS may scrutinise artificially split arrangements. If the agreement states a single rent figure, stamp duty applies to the full amount.

Filing Deadline: 14 Days from Signing

Stamp duty must be paid within 14 days from the date the tenancy agreement is signed (if signed in Singapore). If the agreement is signed overseas, the deadline is 30 days from the date the document is first received in Singapore.

How to Stamp Your Tenancy Agreement (e-Stamping)

IRAS has moved entirely to electronic stamping. Here's how to e-stamp your tenancy agreement:

Online via IRAS e-Stamping Portal

Go to IRAS e-Stamping portal (estamping.iras.gov.sg).
Log in with SingPass (individual) or CorpPass (business).
Select "Stamp a New Document" → "Lease/Tenancy".
Enter the property details: address, postal code, property type.
Enter the tenancy details: start date, end date, monthly rent, total rent.
Review the computed stamp duty amount.
Pay via credit/debit card, GIRO, or digital payment.
Download and print the stamp certificate — attach it to the tenancy agreement.

Via Property Agents or Law Firms

Most property agents in Singapore offer e-stamping as part of their service. If you engaged an agent, they will typically handle stamping on your behalf, though the tenant bears the cost.

Penalties for Late Stamping

If you miss the 14-day deadline, IRAS imposes the following penalties:

Delay	Penalty
Up to 3 months late	$10 or the stamp duty amount, whichever is higher
3 to 6 months late	$25 or 2× the stamp duty amount, whichever is higher
More than 6 months late	$50 or 4× the stamp duty amount, whichever is higher

For a $144 stamp duty, being more than 6 months late could cost you $576 in penalties — four times the original amount. It's always better to stamp promptly.

HDB vs Private Property: Any Differences?

The stamp duty calculation is the same regardless of whether the property is an HDB flat or a private condominium/landed property. The key differences relate to the tenancy itself, not the stamping:

HDB flats require HDB approval for subletting, and the maximum occupancy and minimum lease period rules apply.
Private property has no such restrictions from HDB, though condo management corporations may have their own rules.

In both cases, stamp duty is 0.4% of total rent for leases of 4 years or less.

Diplomatic Clause and Stamp Duty

A diplomatic clause (also known as an early termination clause) allows the tenant to terminate the lease early, typically after 12 months of a 2-year lease, with 2 months' notice. If the tenant exercises the diplomatic clause:

Stamp duty is not refundable — it was already paid on the full lease duration at signing.
Some tenancy agreements include a provision for the tenant to bear the cost of re-stamping if the lease is renewed or a new agreement is signed.

Landlords should factor this into their lease negotiations, especially with expat tenants who may relocate unexpectedly.

Stamp Duty for Lease Renewals

When a tenancy agreement is renewed (either via a Letter of Intent to Renew or a new agreement), stamp duty must be paid again on the renewal. A common misconception is that renewals are exempt — they are not.

If you're renewing at the same or different rent, calculate stamp duty on the new total rent for the renewal period and stamp within 14 days of signing the renewal.

Calculate Your Stamp Duty Instantly

Don't want to do the math manually? Use our free Stamp Duty Calculator to get an instant calculation for your tenancy agreement — enter your monthly rent and lease duration for the exact stamp duty payable.

Once your lease is stamped, you'll need to file rental income with IRAS each year. See our Singapore rental income tax guide for the 2026 filing process and 15 deductible expenses most landlords miss. Estimate your tax liability with the IRAS Rental Tax Calculator.

Managing multiple tenancies? Compare the best property management apps for Singapore landlords, or start free with Zurently — we auto-track stamp duty as a deductible expense.