Rental Stamp Duty in Singapore: Rates, Deadlines and Payment

Rental stamp duty is a tax on lease or tenancy documents for Singapore property. Budget for it when agreeing to rent, assign responsibility for payment and retain the Stamp Certificate with your tenancy records.

This guide covers ordinary residential tenancies. Special arrangements can need a different assessment. Use IRAS’s calculation and payment services for the final amount.

1. How rental stamp duty is calculated

IRAS uses the higher of contractual rent and market rent. Where average annual rent exceeds $1,000, a lease of four years or less attracts duty at 0.4% of total rent. Longer or indefinite leases use 0.4% of four times average annual rent.

Average annual rent of $1,000 or less is exempt. Payable lease duty is rounded down to whole dollars, with a $1 minimum. Relevant furniture, maintenance and service charges are included; GST is excluded. Check the IRAS rental duty rules.

A lease with stepped rent needs the applicable amounts for each period. Premiums and unusual terms require separate consideration. Do not enter one month’s rent as the monthly amount for the entire term if the agreement specifies changes.

2. Who should pay?

Read the tenancy agreement first. It should state who is contractually responsible. If the document is silent, the statutory allocation generally makes the tenant responsible for ordinary lease duty. See IRAS’s payment responsibility guidance.

An agent or another representative may help submit the application, but assistance does not itself change who bears the cost. Agree on the arrangement clearly and request the completed certificate rather than assuming someone else has handled it.

3. When must the document be stamped?

For a document signed in Singapore, the general deadline is within 14 days after signing. For one signed overseas, it is within 30 days after receipt in Singapore. Confirm the applicable execution and receipt dates, particularly for electronic or cross-border arrangements.

Use the signing-related deadline rather than the move-in date. Schedule the task as soon as the document is executed and check IRAS’s current instructions if the sequence is unusual.

4. How to stamp and keep the records

Use IRAS’s Stamp Duty digital services and the current e-stamping guides. Have the executed agreement available and use its exact details.

1. Choose the appropriate lease or tenancy transaction.
2. Enter the parties, property, document date, lease period and rental details.
3. Review the entries against the agreement before submission.
4. Pay through an available IRAS payment method and complete the process.
5. Retrieve the Stamp Certificate and check that it matches the tenancy.

Keep the agreement, certificate and payment record together. A bank transfer to a representative alone does not show that the document has been stamped. If a representative submits it, ask for the certificate and verify its details through IRAS’s services where needed.

5. Renewals and changes need another check

A renewal remains subject to stamping even if the rent is unchanged. For variations, additional rent or an extended term can create further duty. A reduction or shortening does not automatically refund the original duty.

Keep the renewal or variation with the original agreement and certificate. Use the appropriate IRAS transaction category and seek clarification for unusual arrangements rather than treating every change as a completely new lease.

6. Avoid common mistakes

• Waiting until move-in: Track the deadline from the relevant signing or receipt date.
• Using incomplete rent details: Check stepped rent and other charges against the agreement.
• Assuming payment is complete: Retrieve and retain the Stamp Certificate.
• Forgetting a renewal: Make stamping part of the renewal checklist.
• Confusing taxes: Lease duty is separate from the landlord’s property tax and tax on rental income.

If you discover late or incorrect stamping, address it promptly through IRAS. Late stamping can attract penalties. Do not submit an inaccurate date to avoid a late charge.

Use the calculator as a planning estimate

Visit our Tools & Calculators page for the rental stamp duty calculator. Check that the inputs reflect the actual agreement and verify the payable amount with IRAS, especially for longer leases, changing rent or special terms.

Stamping records the tax treatment of the document. It does not replace checks on rental eligibility, required approvals, ownership or the terms of the tenancy itself.

Reviewed 8 October 2026. General information on ordinary Singapore residential tenancies. Examples are hypothetical. Confirm the duty, deadlines and treatment of your actual documents with IRAS.