Answer
Stamp Duty on Rental Agreements in Singapore
How much, who pays, when to stamp, and penalties for late stamping.
Quick answer: Tenancy stamp duty is 0.4% of total rent for leases up to 4 years. On a typical 2-year lease at $3,000/month, stamp duty is $288. The tenant usually pays (market convention, not law). Stamp within 14 days of signing to avoid penalties. Use the IRAS e-Stamping portal to stamp online. An unstamped agreement cannot be used as evidence in court, so never skip stamping.
Tenancy Stamp Duty Rates
| Lease Duration | Stamp Duty Rate | Calculated On |
|---|---|---|
| ≤ 1 year | 0.4% | Total rent for lease period |
| 1 to 3 years | 0.4% | Total rent for lease period |
| 3 to 4 years | 0.4% | Total rent for lease period |
| > 4 years | 0.4% + additional | Computed on average annual rent x lease years. Rare for residential. |
The 0.4% rate applies to the total rent payable over the entire lease. For leases exceeding 4 years, IRAS applies a different computation based on average annual rent. Residential leases over 4 years are uncommon.
Stamp Duty by Monthly Rent (2-Year Lease)
| Monthly Rent | Total Rent (24 mo) | Stamp Duty (0.4%) |
|---|---|---|
| $2,000 | $48,000 | $192 |
| $2,500 | $60,000 | $240 |
| $3,000 | $72,000 | $288 |
| $3,500 | $84,000 | $336 |
| $4,000 | $96,000 | $384 |
| $5,000 | $120,000 | $480 |
| $8,000 | $192,000 | $768 |
| $10,000 | $240,000 | $960 |
For a 1-year lease, halve the total rent (e.g. $3,000/mo x 12 = $36,000, stamp duty = $144). Stamp duty is rounded up to the nearest dollar.
How to Stamp Your Tenancy Agreement
- 1.
Go to IRAS e-Stamping portal
Visit estamping.iras.gov.sg. Log in with Singpass (for individuals) or Corppass (for companies). No appointment needed.
- 2.
Select "Lease / Tenancy"
Choose the document type. Enter property address, lease start and end dates, monthly rent (excluding GST if applicable), and landlord/tenant details.
- 3.
Pay online
Credit card, debit card, or GIRO. Payment is immediate. No need to mail anything.
- 4.
Download stamp certificate
The stamp certificate PDF is generated instantly. Save a copy and attach it to the tenancy agreement. Both landlord and tenant should keep copies.
Deadline: Stamp within 14 days of signing the tenancy agreement (if signed in Singapore) or 30 days (if signed overseas).
Penalties for Late Stamping
| Delay | Penalty | Example ($288 stamp duty) |
|---|---|---|
| ≤ 3 months late | $10 or 1x stamp duty | $288 penalty |
| 3-6 months late | $25 or 2x stamp duty | $576 penalty |
| > 6 months late | $50 or 4x stamp duty | $1,152 penalty |
IRAS imposes the higher of the fixed amount or the multiplier. Late stamping also means the agreement is inadmissible in court until stamped. You can still late-stamp, but you pay the penalty on top of the original duty.
What Tenancy Stamp Duty Covers
Monthly rent for the entire lease term. If rent includes furnishing or service charges bundled into rent, the full amount is used for stamp duty calculation.
Security deposit (refundable) is not counted. Utility deposits and advance rent are not separately taxed. Only the contractual monthly rent x number of months is used.
Each renewal term is stamped separately. A Letter of Intent (LOI) to renew must also be stamped once exercised. Renewal rent may differ from original rent.
If you terminate early via the diplomatic clause (typically at 14 months on a 2-year lease), no stamp duty refund is given. The stamp duty paid on the original full term is non-refundable.
Full Cost Breakdown: Tenant vs Landlord
| Cost Item | Who Pays | Amount |
|---|---|---|
| Tenancy stamp duty | Tenant (convention) | 0.4% of total rent |
| Security deposit | Tenant (refundable) | 1-2 months' rent |
| Agent commission (1-yr lease) | Landlord | 0.5 month's rent |
| Agent commission (2-yr lease) | Landlord | 1 month's rent |
| Minor repairs (<$150) | Tenant | As incurred |
| Major repairs (≥$150) | Landlord | As incurred |
| Property tax | Landlord | 12-36% of Annual Value |
These are conventions, not law. Everything is negotiable. The tenancy agreement should clearly state who pays what. Always read before signing.
Thinking of Buying Instead of Renting?
Compare the cost of renting vs buying. See how much condo you can afford with your income and CPF.
Affordability CalculatorFAQ
Who pays the stamp duty on a tenancy agreement — landlord or tenant?
By convention, the tenant pays the stamp duty on the tenancy agreement. This is market practice in Singapore and is usually stated in the tenancy agreement itself. However, it is negotiable. Some landlords (especially for premium properties) may agree to split or absorb it. Legally, both parties are jointly liable, but in practice the tenant pays.
How much is stamp duty on a 2-year lease at $3,000/month?
Total rent = $3,000 x 24 months = $72,000. Stamp duty = 0.4% of $72,000 = $288. If there is a renewal clause (e.g. option to renew for another 2 years at $3,200/month), the renewal term is stamped separately when exercised. Stamp duty is a one-time cost per lease term.
What happens if I don't stamp my tenancy agreement?
An unstamped tenancy agreement is not admissible as evidence in court. If a dispute arises (e.g. early termination, security deposit, damage claims), neither landlord nor tenant can rely on the agreement in legal proceedings. IRAS can also impose a penalty of up to 4x the stamp duty for late stamping. Always stamp within 14 days.
Can I stamp the tenancy agreement online?
Yes. Use the IRAS e-Stamping portal (https://estamping.iras.gov.sg). You need the tenancy agreement details: property address, lease start/end dates, monthly rent, and tenant/landlord particulars. Payment is via credit card, debit card, or GIRO. The stamp certificate is issued immediately as a PDF. No need to visit IRAS physically.
Is stamp duty payable on tenancy renewals?
Yes. Each new lease term (including renewals) requires separate stamping. If your 2-year lease has a renewal option for another 2 years, you pay stamp duty on the initial 2-year term at signing, and again on the renewal 2-year term when you exercise the option. The renewal stamp duty is calculated on the renewal rent (which may be different from the original rent).
Related
Last updated Feb 2026. Stamp duty rates from IRAS (Stamp Duties Act). Penalty rates from IRAS enforcement guidelines. This is general information, not legal or tax advice.