By The Address desk · Last verified 28 September 2026
Stamp duty on a tenancy agreement is 0.4 per cent of the total rent over the lease, for leases of four years or less. The tenant usually pays it, unless the agreement says otherwise. A S$2,500-a-month flat on a one-year lease costs S$120. Pay it online on IRAS’s e-Stamping portal within 14 days of signing, or 30 days if you signed overseas. Pay late and the penalty can reach four times the duty.
Quick facts
- Rate: 0.4% of total rent for leases of four years or less.
- Usually paid by the tenant; the agreement can say otherwise.
- Deadline: 14 days after signing in Singapore, 30 days if signed overseas.
- Late penalties go up to four times the duty.
- Include service, furniture and maintenance charges in the rent, but not GST.
- Applies to rooms and whole units, HDB and private.
How is it worked out?
| Lease | Stamp duty |
|---|---|
| Average annual rent of S$1,000 or less | Exempt |
| Four years or less | 0.4% of the total rent for the lease |
| More than four years, or no fixed end | 0.4% of four times the average annual rent |
Add every charge in the agreement to the base rent before applying the rate: maintenance, service and furniture charges all count, but GST doesn’t. The duty is rounded down to the nearest dollar.
Some worked examples
| Monthly rent | Lease | Total rent | Stamp duty |
|---|---|---|---|
| S$2,500 | 12 months | S$30,000 | S$120 |
| S$3,000 | 18 months | S$54,000 | S$216 |
| S$3,000 | 24 months | S$72,000 | S$288 |
| S$4,000 | 24 months | S$96,000 | S$384 |
How do I pay?
Log in to IRAS’s e-Stamping portal with Singpass, enter the lease details, and pay. It takes about ten minutes. Save the stamp certificate: your landlord, agent or bank may ask for it later. Renewals and extensions are stamped too.
What if I’m late?
You still pay the duty, plus a penalty. On a S$120 duty, one guide puts the penalty at S$120 if you’re up to three months late and S$480 after that. Paying on time is far cheaper.
Why bother stamping at all?
A stamped agreement can be used as evidence in court. If a dispute over your deposit or the lease ever needs settling, an unstamped agreement leaves you on weaker ground.
The WahLiao Verdict
Stamp it on the day you sign; it’s ten minutes and about 0.4 per cent. Check who pays in the agreement before you sign rather than after.
Questions people ask
Do I pay stamp duty on a room rental?
Yes, on rooms as well as whole units, HDB or private, unless the average annual rent is S$1,000 or less.
Can the landlord pay instead?
Yes, if the tenancy agreement says so.
Do I pay again when I renew?
Yes. Renewals and extensions are stamped too.
What’s the shortest lease for an HDB flat?
Six months. Owners must also meet HDB’s rules before renting out; the MOP guide on this desk explains who can.
Sources: Cove, stamp duty for rental in Singapore (IRAS rates as of August 2026); 99.co, rental stamp duty; PropertyGuru, stamp duty for rental units; Home & Decor on HDB rental periods.
Read next: HDB Minimum Occupation Period Explained · Back to The Address
For what’s worth it this week, with the bill shown, read The WahLiao Week.
