A tenancy agreement for Singapore property is generally subject to lease stamp duty. IRAS calculates duty using contractual rent or market rent, whichever is higher. Do not confuse lease stamp duty with the security deposit.
Sources checked: 9 October 2026 · Singapore
How much is payable?
Where average annual rent exceeds S$1,000 and the lease is four years or less, duty is 0.4% of total rent over the lease period. IRAS has a different formula for leases longer than four years or of indefinite duration. The final duty is rounded down to the nearest dollar, subject to a S$1 minimum.
A simple example
Monthly rent S$4,000 for 24 months: S$4,000 × 24 = S$96,000 total rent. S$96,000 × 0.4% = S$384 stamp duty, assuming contractual rent is not below market rent and there are no additional dutiable charges.
When must it be stamped?
IRAS generally requires stamping within 14 days after signing in Singapore, or within 30 days after receipt in Singapore if signed overseas. Special rules can apply to electronic documents; check the IRAS guidance for your signing situation.
Who pays?
Check what the agreement says. Do not assume that the tenant is legally responsible in every case; IRAS sets out liability rules where a document does not specify who pays. Obtain and keep the official Stamp Certificate.
Who arranges stamp duty after signing?
Both sides assume someone else will arrange stamping.
What to do next
- Confirm who handles e-stamping and costs.
- Check IRAS for the current deadline and calculation.
- Retain the stamp certificate.
JC’s practical takeaway: Stamp duty is a statutory obligation; verify details with IRAS.
Who pays rental stamp duty, and when must it be stamped?
A tenant signs a lease but assumes the agent will automatically handle stamping. Days later, nobody has confirmed payment or a stamp certificate.
What to do next
- Confirm who is responsible under the agreement
- Use IRAS guidance and the official calculator for the correct duty and deadline
- Keep the stamped document and receipt with the tenancy records
Practical takeaway: Rental stamp duty is a tax obligation; do not rely on an informal rule of thumb for rates or deadlines.
Stamp duty example: S$4,000 monthly rent
For a straightforward 24-month lease at S$4,000 per month, assuming contractual rent is not below market rent and there are no additional chargeable amounts:
Lease duty: 0.4% × S$96,000 = S$384
This example uses IRAS's published rate for leases of four years or less where average annual rent exceeds S$1,000. Different rent structures, premiums, variations and other chargeable payments can change the calculation.
Official sources and further reading
Check the original authority for updates and details specific to your situation.
General educational information, not legal advice. Government rules can change; tenancy clauses depend on your signed agreement and the facts. If in doubt, verify with the relevant authority or a qualified professional.
Who pays rental stamp duty, and when?
The tenancy is signed, keys are due next week and both parties assume the agent has already handled stamp duty. No one has confirmed the e-stamping status.
What I would check next
- Use IRAS's current rental stamp-duty guidance and calculator to determine the amount.
- Check who is contractually responsible for payment; do not assume it is always the tenant.
- Confirm the applicable stamping deadline and whether late penalties apply.
- Keep the stamping certificate and payment record with the tenancy agreement.
JC's takeaway: Keep the agreement, supporting records and decisions clear in writing. Common market practice is not automatically a legal requirement.
Who pays stamp duty, and when should it be handled?
The parties sign a lease and assume the agent will automatically arrange stamp duty, but nobody confirms responsibility.
What I would check first
Check the signed agreement for who bears the cost; use IRAS e-Stamping and its current calculator; verify the applicable deadline and keep the certificate.
JC's practical takeaway: Stamp duty is a statutory matter. Confirm current rates and deadlines directly with IRAS.
Choose the right rent figure first
Use the higher contractual or market rent, with applicable charges and without GST. The calculator does not value market rent. Avoid double-counting charges.
Example: S$4,500 × 24 months gives S$432. Check IRAS for other lease arrangements.
Open the rental calculator → · IRAS rates and examples ↗
Calculation guidance checked against IRAS on 31 October 2026.