Rental Stamp Duty — 0.4% Lease Tax

Last reviewed: 2026-06-04

The formulas

Lease ≤ 4 years  →  Duty = 0.4% × total rent payable over lease
Lease > 4 years  →  Duty = 0.4% × Average Annual Rent (AAR) × 4

Worked examples

Monthly rent	Lease term	Total rent	Stamp duty
$2,500	12 months	$30,000	$120
$3,500	24 months	$84,000	$336
$5,000	12 months	$60,000	$240
$8,000	24 months	$192,000	$768
$3,500	60 months	$42,000 × 4 = $168,000 (AAR × 4)	$672
$12,000	36 months	$432,000	$1,728

🧮 Try any rent/term in the Rental Stamp Duty calculator.

How to pay

Go to IRAS e-Stamping portal.
Log in with Singpass (tenant) or have your property agent file on your behalf.
Select "Tenancy Agreement" as the document type.
Enter rent, term, landlord and tenant details, property address.
Pay by eNETS / DBS / POSB iBanking / credit card.
Print the stamp certificate — keep with your TA.

Why stamp duty matters

Court admissibility — Section 52 of the Stamp Duties Act bars unstamped documents from being admitted as evidence. If the landlord later sues for unpaid rent or breach, an unstamped TA cannot be exhibited until duty + penalty is paid.
HDB approval — for HDB rentals, HDB requires a stamped TA before approving the rental.
Employment Pass evidence — some expat tenants need proof of accommodation (a stamped TA) for visa applications.
Bank account / utility set-up — opening accounts or utility services may require a stamped TA as proof of address.

Related guides

Frequently asked questions

Who pays the rental stamp duty in Singapore?▾

The tenant pays. It is the tenant's legal obligation, although in practice the property agent or landlord may help facilitate via IRAS e-Stamping. The tenant's name must appear as the stamping party in the IRAS record. Payment is via the e-Stamping portal (estamping.iras.gov.sg).

How is rental stamp duty calculated?▾

Lease of 4 years or less: 0.4% × total rent over the lease period. Lease of more than 4 years or uncertain term: 0.4% × Average Annual Rent (AAR) × 4. The formulas produce the same result at the 4-year boundary, so any longer lease pays the same as a 4-year lease at the same monthly rent.

When is rental stamp duty due?▾

Within 14 days of signing the Tenancy Agreement in Singapore (or 30 days if signed overseas). Late stamping attracts a penalty: $10 or the duty unpaid (whichever is greater) if within 3 months late; $25 or 4× the duty unpaid (whichever is greater) if more than 3 months late.

Is there a minimum rent threshold below which no stamp duty applies?▾

If the total stamp duty payable is less than $1, IRAS does not collect — effectively this means very small rental amounts (e.g. very short licences for nominal rent) attract no duty. For any normal residential lease in Singapore, stamp duty applies.

What if the TA is renewed for another term — is duty payable again?▾

Yes. Each new Tenancy Agreement (including a renewal under a fresh TA) attracts stamp duty separately based on its own term and rent. A continuation of an old lease without a new TA does not attract fresh duty — but most renewals involve a fresh TA.