Tenancy Agreement Stamp Duty in Singapore: How to Calculate, Who Pays and What to File

The simplest way to think about it: this duty is charged on the signed lease document, not on owning the condo or flat.

That distinction matters because many tenants hear "stamp duty" and assume it is the same as buyer taxes. It is not. For rental deals, the practical issue is whether the tenancy paperwork has been filed and stamped correctly.

This is mainly an admin and completion checkpoint:

• the signed tenancy agreement should be the version used for stamping
• the filing should be completed through IRAS e-stamping
• the Stamp Certificate should be saved with your paperwork

A useful way to frame it: this is tax on the tenancy agreement, not on the property itself, and the point is to make sure the rental paperwork is properly completed. As of 2026, IRAS exempts a lease where the Average Annual Rent is $1,000 or less; verify the current threshold on IRAS.

For broader contract context, see Tenancy Agreement Singapore: Singapore Tenancy Rules, Clauses and Practical Checks. For the official position, refer to IRAS' renting a property page.

Work out the stamp duty on your own tenancy on the Property Financial Planner.

In most Singapore rental deals, the tenant bears the stamp duty. But that is a market norm, not an automatic outcome in every transaction.

It helps to separate 3 different questions:

• Who usually pays in practice? Usually the tenant.
• What did the parties agree? The tenancy agreement wording controls the deal between them.
• Who is treated as liable if the document is silent? As of 2026, IRAS' position is that where the lease does not state who bears the duty, "the person who executes the lease shall be liable" — in practice, the tenant. Verify the current wording on IRAS before treating it as a hard rule.

A common scenario: a landlord agrees to absorb the duty to close faster or secure a preferred tenant in a softer market. That is fine if the final TA reflects it clearly.

Another practical point: the person paying is not always the person submitting the e-stamping. An admin team or law firm may file it even when the tenant is paying.

If the payment arrangement is still being negotiated at offer stage, make sure it is stated clearly before the TA is finalised. That avoids later disputes over who was supposed to reimburse whom. See Letter of Intent for Renting in Singapore: What It Means and What to Check Before Paying and IRAS' who should pay stamp duty page.

For a quick estimate, work in this order:

As of 2026, IRAS charges lease duty at 0.4%, applied like this (verify the current rate table on IRAS before you rely on it):

A few points that change the number: the AAR is the higher of the contractual or market rent and includes maintenance, furniture and any advertising or promotion charges written into the lease, but excludes GST; the duty is rounded down to the nearest dollar, with a minimum of $1.

Simple worked cases:

• 12-month lease: 0.4% of the total rent across the 12 months.
• 24-month lease: 0.4% of the total rent across the full 2 years.
• 5-year lease or an indefinite term: use the longer-lease method (0.4% of 4x the AAR), then confirm the final figure on IRAS.

Important caution: rates and rules can change, so confirm the payable amount directly on IRAS when filing rather than quoting a figure from memory.

A useful mental model: stamp duty follows the final signed economics of the tenancy, not the marketing headline. For the official calculation guide, use the IRAS lease and tenancy stamp duty guide PDF. For a broader overview, see Lease Renewal in Singapore: Rent Increase, Process and What to Check.

This is one of the easiest places to oversimplify the answer.

If the listing says one monthly rent figure but the final TA includes concessions, pause before assuming what the stamp duty will be based on. The practical check is not "What was the advertised rent?" but "What does the signed contract say the tenant is giving for the lease?"

This matters because, as of 2026, IRAS bases the duty on the Average Annual Rent, which includes maintenance, furniture and fittings and any A&P charges built into the lease. Concessions and bundled charges can move that figure either way, so verify the treatment on IRAS.

Typical scenarios that need a closer read:

• one month free at the start of a 2-year lease
• a rebate credited after signing
• a revised stepped rent schedule after negotiation
• furniture, service or other charges written into the contract as part of the tenancy terms

Example: if a unit was marketed at one figure but the landlord later agreed to a free month to close the deal, do not assume the stamp duty follows the ad copy. Capture the exact clause and verify the treatment before confirming the number.

Worth remembering: concessions do not always make the deal simpler. They often make the paperwork more important.

For a practical refresher on reading lease clauses, PropertyGuru's lease agreement guide is a useful companion, but IRAS remains the source to confirm the stamp treatment. For a broader overview, see Tenancy Inventory List Singapore: What to Record at Move-In Handover.

The usual workflow is straightforward:

1. the tenancy agreement is fully signed
2. the tenancy details are entered through IRAS e-stamping
3. payment is made
4. a Stamp Certificate is issued

There is one distinction worth keeping clear: submission responsibility and payment responsibility are separate issues.

That matters in real deals. One party may say, "the tenant is paying," while another assumes someone else is filing it. If no one is clearly tasked to submit, the deal can stall on a purely admin point.

Timing makes this urgent. As of 2026, IRAS requires the agreement to be e-stamped within 14 days of signing if it is signed in Singapore, or within 30 days if it is signed overseas; late stamping incurs a penalty. Verify the current deadline on IRAS. A good habit is to assign the submitter clearly once the TA is signed, which helps for remote signings, cross-border tenants, or deals where an admin executive is handling the paperwork.

Practical takeaway: do not treat the rental paperwork as closed just because the TA is signed. Close it when the Stamp Certificate has been issued and saved.

Use IRAS digital services for stamp duty for the official e-stamping entry point. For a broader overview, see Documents Needed to Rent a Place in Singapore.

Late or missed stamping creates an avoidable compliance and record-keeping problem. It can also become messy later if the parties dispute what was agreed or whether the paperwork was properly completed.

As of 2026, IRAS' deadline is to e-stamp within 14 days of signing in Singapore (30 days if signed overseas), and late stamping incurs a penalty. The exact penalty depends on how late the filing is, so verify the current amount on IRAS rather than assuming a figure.

The practical response is:

• confirm which version of the TA is the final signed version
• check whether the agreement was later amended, renewed or replaced
• arrange stamping promptly through the responsible party
• verify the current late-stamping treatment directly with IRAS or the professional handling the file
• save the Stamp Certificate once completed

Worth remembering: the longer a missed stamping issue sits, the harder it is to reconstruct the correct paperwork trail.

Verified figures. Regulatory figures on this page are drawn from official Singapore sources — IRAS for tenancy stamp duty, specifically the lease-duty rate (0.4%), the Average Annual Rent basis, the $1,000 exemption threshold, who is liable when the lease is silent, and the 14-day / 30-day e-stamping deadline — as of 2026; always confirm the current rule on the relevant authority's website before you rely on it.

What we have not claimed: the exact duty, period or outcome for any specific tenancy (check the actual agreement and IRAS); the precise late-stamping penalty for a given filing; any HDB-specific figure where private rules differ; or any legal ruling — this is a practical explainer, not legal advice.