In Singapore, every Tenancy Agreement (TA) must be stamped. This is not optional — an unstamped agreement cannot be used as evidence in court if a dispute arises. Here's everything you need to know about stamp duty on rental agreements.
What Is Stamp Duty?
Stamp duty is a tax administered by the Inland Revenue Authority of Singapore (IRAS) on documents relating to properties and shares. For rental agreements, it is a relatively small fee — but failure to pay it has real legal consequences.
Who Pays?
By default, the tenant is responsible for paying stamp duty on a Tenancy Agreement. However, this can be varied by mutual agreement — some landlords absorb it or split it. Check your TA or agree in advance.
How to Calculate Stamp Duty
The formula for a rental agreement:
Stamp duty = 0.4% × Total Rent for the Lease Term
Where:
- Total Rent = Monthly Rent × Number of Months
- For leases with variable rent, use the average monthly rent
Examples
Example 1: Monthly rent $3,000, 12-month lease
- Total rent = $3,000 × 12 = $36,000
- Stamp duty = 0.4% × $36,000 = $144
Example 2: Monthly rent $4,500, 24-month lease
- Total rent = $4,500 × 24 = $108,000
- Stamp duty = 0.4% × $108,000 = $432
Example 3: Monthly rent $2,000, 6-month lease
- Total rent = $2,000 × 6 = $12,000
- Stamp duty = 0.4% × $12,000 = $48 (minimum payable is $1)
> Leases longer than 4 years: the total-rent method above applies to the typical lease of 4 years or less. For longer leases, stamp duty is 0.4% of four times the average annual rent (a cap), so it stops rising once the lease exceeds four years.
What About Service Charges or Maintenance Fees?
Only the base rent is used for stamp duty calculation. Utilities, maintenance fees, and other charges paid separately are excluded.
When Must It Be Paid?
| Situation | Deadline |
|---|---|
| Agreement signed in Singapore | Within 14 days of signing |
| Agreement signed outside Singapore | Within 30 days of receiving the document in Singapore |
| Agreement relates to property outside Singapore | Within 30 days of signing |
Late payment attracts penalties:
- Up to 3 months late: $10 or duty amount, whichever is greater
- 3–6 months late: $25 or 2× duty amount, whichever is greater
- More than 6 months late: $50 or 4× duty amount, whichever is greater
How to Pay: IRAS e-Stamping Portal
Stamping is done online through the IRAS e-Stamping portal (mytax.iras.gov.sg). You'll need:
- Your Singpass login (or CorpPass for businesses)
- A copy of the signed Tenancy Agreement
- Payment via PayNow, GIRO, NETS, or credit card
Step-by-step:
- Log in to the IRAS e-Stamping portal with Singpass
- Select "Stamp Document" → "Lease / Tenancy"
- Enter the document details (parties, address, rent, term)
- The system calculates the duty automatically
- Pay online — you receive a digital stamp certificate immediately
- Attach the stamp certificate to the Tenancy Agreement
The stamp certificate is proof of stamping. Both parties should keep a copy.
What Happens If You Don't Stamp?
An unstamped Tenancy Agreement:
- Cannot be admitted as evidence in any Singapore court proceedings — this means if your landlord refuses to return your deposit or there is a rental dispute, you cannot rely on the TA as legal evidence
- The document can still be stamped late, but you'll owe the penalty in addition to the duty
Practically speaking, IRAS doesn't actively hunt down unstamped agreements — but if a dispute ever reaches the Small Claims Tribunal or court, it will be the first thing checked.
Renewal and Extension Agreements
If you extend your lease after the original term, the extension agreement also needs to be stamped. Use the same process and calculate duty on the new extension term only.
Key Differences: Stamp Duty vs. ABSD
Beginners sometimes confuse rental stamp duty with Additional Buyer's Stamp Duty (ABSD), which applies to property purchases (not rentals). ABSD rates are much higher (20–60% for foreigners buying property). They have nothing to do with renting.
Similarly, Buyer's Stamp Duty (BSD) applies only to property purchases. For rentals, only the 0.4% rental stamp duty applies.
Quick Summary
| | Detail |
|-|--------|
| Rate | 0.4% of total rent for lease term |
| Who pays | Tenant (by default) |
| Deadline (SG-signed) | 14 days from signing |
| How to pay | IRAS e-Stamping portal via Singpass |
| Consequence of not stamping | Agreement inadmissible as court evidence |
| Minimum duty | $1 |
For most standard leases, stamp duty is a small one-time cost that is easily managed. The important thing is to do it promptly and keep the stamped certificate safe throughout your tenancy.