Paper 2 · Section 4.5

Leasing Private & HDB

Last reviewed: · Verify policy details against official sources before exam.
Personal study notes. Not professional, legal, financial, tax, or investment advice. Verify all rules and rates against the official Singapore agency (CEA, IRAS, HDB, URA, MAS, SLA, CPF Board) before relying.

Tenancy Agreement · Stamp Duty · HDB Subletting Rules · Non-Citizen Quota · Key Tenancy Clauses

4.5aPrivate Residential Rental Rules

RulePrivate ResidentialHDB (whole flat)
Minimum tenancy period3 months (consecutive)6 months
Prior approval requiredNo (free market)Yes — HDB prior approval
MOP requirementNone5 years MOP must be served
Non-citizen quotaNo specific quotaYes — NC subletting quota applies
Short-term rental (Airbnb)Not allowed (min 3 months)Not allowed
Occupancy Cap (Unrelated Persons) — Temporary Relaxation: wef 22 Jan 2024 (extended to 31 Dec 2028): cap raised from 6 to 8 unrelated persons for private residential properties of ≥ 90 sqm and for 4-room and larger HDB flats. Owners of qualifying private properties must register with URA. Smaller properties remain at 6 persons.

4.6aHDB Subletting Rules

Whole Flat Subletting

  • → MOP of 5 years must be fully served
  • → Must obtain HDB prior approval
  • → Minimum subletting period: 6 months
  • → Non-citizen (NMNC) quota applies to block
  • → Maximum occupancy limits apply by flat type

Room Subletting (Owner Still Occupying)

  • → Can be done during MOP
  • → Only need to notify HDB (no prior approval)
  • → Owner must continue to occupy the flat
  • → NC quota does not apply to room subletting
Non-Citizen (NC) Subletting Quota: Limits NMNC (non-Malaysian, non-citizen) tenants to 8% of units per neighbourhood and 11% of units per block. Malaysian citizens are EXCLUDED from this quota.

HDB Tenancy — Maximum Lease Terms by Tenant Type

Tenant ProfileMin PeriodMax Period
Singapore Citizen / Malaysian Citizen6 months3 years
Non-Malaysian non-citizen (e.g., PRs, other foreigners)6 months2 years
Restricted Tenants (Rooms Only): Non-Malaysian Work Permit Holders (WPH) from the construction, marine, and process/manufacturing sectors may only rent individual rooms — they cannot rent an entire HDB flat.

4.5bTenancy Agreement & Stamp Duty

Stamp Duty on Tenancy Agreement

Rate: 0.4% of total rent for the lease period

Example: 2-year lease @ $3,500/month

Total rent = $3,500 × 24 = $84,000

Stamp duty = $84,000 × 0.4% = $336

Must be paid within 14 days of signing (30 days if signed overseas). By convention, usually paid by tenant.

Lease > 4 Years — AAR Formula

For leases exceeding 4 years (or of indefinite duration), a cap applies:

Stamp duty = 0.4% × 4 × AAR

AAR (Annual Average Rent) includes: base rent + furniture/fittings charges + advertising/promotion + maintenance/service charges

Exemption: If AAR ≤ $1,000 → stamp duty is EXEMPT

Example: 5-year lease @ $4,000/month

AAR = $4,000 × 12 = $48,000

Stamp duty = 0.4% × 4 × $48,000 = $768

(If total rent method: $240,000 × 0.4% = $960 — cap saves $192)

4.5cKey Tenancy Agreement Clauses

ClausePurpose & EffectProtects
Diplomatic ClauseAllows early termination if tenant is relocated overseas by employer. Typical: after 12 months + 2 months notice.Tenant (expatriate)
Reinstatement ClauseTenant must restore property to original condition at lease end — remove all additions/modifications.Landlord
Handyman / Repair ClauseTenant bears cost of minor repairs up to a fixed threshold (e.g., $150–$200 per repair).Landlord
Option to RenewGives tenant the right (but not obligation) to renew the tenancy on agreed terms before expiry.Tenant
Quiet EnjoymentLandlord guarantees tenant won't be disturbed in their use of the property.Tenant
Break ClauseEither party can terminate the tenancy early by giving a specified notice period (e.g., 2 months).Both parties

4.5dTypical Lease Deposit Structure

ItemTypical AmountPurpose
Security Deposit1–2 months rentHeld by landlord against unpaid rent, damage, or breach
Utilities Deposit1 month or fixed sumCovers utility bills if tenant defaults (sometimes waived)
Advance Rent1 month rentFirst month's rent paid upon signing
Stamp Duty0.4% of total rentTax payable on tenancy agreement (usually paid by tenant)

4.5eLetter of Intent (LOI) & Good Faith Deposit

The Letter of Intent (LOI) is a precursory document prepared by the tenant's RESbefore the formal Tenancy Agreement (TA) is signed. It is marked “Subject to Contract” — meaning it is not yet legally binding.

LOI ClauseContent
Monthly RentalAgreed monthly rent (inclusive/exclusive of maintenance charges, furnished status)
Lease TermDuration (e.g. 12 months) + option to renew period
Commencement DateStart date of tenancy
Payment TermsDeposit months + advance rent
Good Faith DepositCheque attached — financial token to demonstrate genuine intent
Security DepositAmount to be paid upon signing the full TA
Diplomatic ClauseAfter minimum X months, tenant can terminate with Y months notice if employment in SG ceases
Good Faith Deposit = small cheque attached to the LOI. It signals the tenant's genuine intention to proceed. Not the same as the Security Deposit — the Security Deposit is paid when the full TA is signed. Good faith deposit is typically credited toward the security deposit.
Who prepares the LOI?Tenant's RES. Once landlord accepts the LOI, both parties proceed to sign the Tenancy Agreement (the binding contract).

4.5fProperty Condition Report (PCR)2027 · New · 4.5.9

The Property Condition Report (PCR) documents the state of the leased premises at handover (move-in) and again at handback (move-out). It is the primary evidence used to resolve disputes over security deposit deductions for damage or missing items. The 2027 syllabus explicitly requires RES to know how to prepare a PCR.

SectionWhat to record
① Landlord InformationFull name, NRIC/UEN, contact, agency representative (if applicable)
② Tenant InformationFull name, NRIC/Passport, contact, employer (for foreign tenants)
③ DatesMove-in date · Lease commencement · Move-out date / handback date
④ Property AddressFull unit address including block, unit, postal code
⑤ State of the Property (overall)Cleanliness · Painted condition · Floor / ceiling / windows / doors condition · Lights working · No visible defects or leaks
⑥ State of Each RoomLiving · Dining · Master bedroom · Common bedrooms · Bathrooms · Kitchen · Balcony / yard — record condition per room (walls, floor, fixtures, lights, taps)
⑦ Furniture (if furnished)Item-by-item inventory: sofa, dining set, beds, mattresses, wardrobes, study desks — condition + photos
⑧ Appliances / Equipment (if provided)Aircon units (with model + serviced date), washing machine, fridge, oven, water heater, TV — confirm working + record serial numbers

Best practice — RES role

  • ·Attend the joint walkthrough at move-in with both landlord and tenant
  • ·Take date-stamped photographs / video of every room, furniture item, and appliance
  • ·Both parties sign and date the PCR — each retains a copy
  • ·Repeat the process at handback — compare against move-in PCR to assess fair wear-and-tear vs damage

⚠ Why this matters

Without a signed PCR, security deposit disputes routinely fall on whoever has the burden of proof. The PCR is the landlord's evidence for damage claims, and the tenant's evidence that pre-existing defects were not caused by them. Most disputes that reach Small Claims Tribunal hinge on whether a PCR was completed.

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Section Quiz

4.5–4.6 — Leasing: Private & HDB

13 questions · 90 seconds each · exam-style difficulty

Rules: Time runs out → question is marked wrong. Read carefully — options are designed to trap you.