Rental Stamp Duty
Tenancy Agreement — 0.4% lease duty.
The tenant is liable to pay rental stamp duty. Payment is due within 14 days of signing the tenancy agreement in Singapore (30 days if signed overseas). Use IRAS e-Stamping (https://estamping.iras.gov.sg) to pay. Late stamping attracts penalty.
Frequently asked questions
Who pays the rental stamp duty in Singapore?▾
The tenant pays. Stamp duty must be paid within 14 days of signing the Tenancy Agreement (TA) in Singapore (30 days if signed overseas). Pay via IRAS e-Stamping at estamping.iras.gov.sg.
How is rental stamp duty calculated?▾
For leases of 4 years or less: 0.4% × total rent payable over the lease period. For leases longer than 4 years (or for indefinite/uncertain terms): 0.4% × Average Annual Rent (AAR) × 4. For variable rent, the AAR is the highest possible annual rent. If the rent is below $1,000 per year, no stamp duty applies.
Is stamp duty payable on lease renewal?▾
Yes. Each new tenancy agreement (including renewals) attracts stamp duty separately based on its own term and rent.
What happens if I don't pay rental stamp duty on time?▾
Late stamping attracts a penalty: up to $10 if within 3 months late, or 4× the duty (max $25) if more than 3 months late, plus the original duty. IRAS can also refuse to admit unstamped documents as evidence in court — a major issue if you ever need to enforce the tenancy.
Is rental stamp duty deductible as rental expense?▾
For tenants who use the property for business, yes — stamp duty on the lease is generally deductible. Residential tenants cannot deduct it (no personal income tax deduction for rent).