Guide · 2026
Stamp duty on a tenancy agreement: who pays and how much
By Winfred Quek · 8-minute read · Last reviewed May 2026
Facts verified: May 2026 · Sources linked below
Key Takeaways
- • A tenancy agreement is a stampable document. Stamp duty is charged on the rent, not the property's value.
- • For a lease of four years or less, the duty is 0.4% of the total rent over the lease period.
- • By convention the tenant pays the stamp duty, but the lease can allocate it differently.
- • The document must be stamped within 14 days if signed in Singapore. Stamping is done on the IRAS e-Stamping Portal.
- • An unstamped tenancy agreement is not admissible as evidence in court, a real risk if a dispute arises.
Tenancy stamp duty is the small, quiet cost that almost every renter in Singapore pays and almost nobody thinks about. It is far smaller than the stamp duty on a purchase, but it has its own rules, its own deadline, and a genuine consequence if you skip it.
This guide is for both sides of a lease, tenant and landlord, because both have an interest in the agreement being properly stamped. It covers the rate, who pays, the deadline, and the IRAS process.
What is tenancy stamp duty, and what is it charged on?
A tenancy agreement, the document that records the lease of a property, is a stampable instrument under Singapore's stamp duty law. According to IRAS, stamp duty is payable on a lease or tenancy agreement, and unlike property purchase stamp duty, it is charged on the rent, not on the value or price of the property.
So the base for the calculation is the rent payable under the lease. For most residential tenancies, the rate is straightforward.
How much is tenancy stamp duty?
According to IRAS, for a lease with a period of four years or less, the stamp duty is 0.4% of the total rent for the period of the lease.
"Total rent for the period" means exactly that, the full rent over the whole lease term, not a single month. For a typical residential tenancy, the calculation is simple:
| Lease | Total rent over the term | Stamp duty at 0.4% |
|---|---|---|
| $3,000/month, 12-month lease | $36,000 | $144 |
| $4,000/month, 12-month lease | $48,000 | $192 |
| $3,000/month, 24-month lease | $72,000 | $288 |
Illustrative calculations for leases of four years or less at 0.4% of total rent. Where rent varies over the term, IRAS applies an Average Annual Rent basis. Leases longer than four years use a different rate. Confirm with IRAS.
Two refinements worth knowing. First, where the rent is not flat across the lease, for example a stepped rent that rises in year two, IRAS computes the duty using an Average Annual Rent basis rather than a simple multiplication. Second, leases with a period of more than four years are charged on a different, higher rate scale. The 0.4% figure that most renters know is specifically the rate for a lease of four years or less, which covers the overwhelming majority of residential tenancies.
Who pays the tenancy stamp duty?
This is a frequent point of friction at lease signing. The legal position and the market convention need to be told apart.
As a matter of market practice in Singapore, the tenant customarily pays the stamp duty on a tenancy agreement. Most standard residential leases are drafted on that basis, and most tenants expect to bear it. It is a modest sum relative to the rent and deposit.
That said, who bears the cost is ultimately a matter for the parties to agree in the lease. The tenancy agreement can allocate the stamp duty differently if both sides agree. The point to take away: do not assume, read the clause. The lease should state clearly who is responsible for stamping and for the duty, so there is no argument after signing.
What is the deadline to stamp a tenancy agreement?
According to IRAS, a document executed in Singapore must be stamped within 14 days of the date of execution. If the document is signed overseas, it must be stamped within 30 days of being received in Singapore.
Stamping late attracts a penalty on top of the duty. For a tenancy agreement, the duty itself is small, but a late-stamping penalty is an avoidable, self-inflicted cost. The discipline is simple: stamp the lease promptly after both parties have signed, well within the 14 days.
How do you stamp a tenancy agreement?
Stamping a tenancy agreement is done online through the IRAS e-Stamping Portal. The process is quick and does not require a lawyer.
Whether the tenant, the landlord, or the appointed property agent handles the actual filing is a practical arrangement between the parties, what matters is that it is done, on time, and that the stamp certificate is retained.
Winfred's Take
Tenancy stamp duty is so small that people are tempted to treat it as optional, especially on a quick 12-month lease between people who trust each other. Do not. The duty on a typical lease is a couple of hundred dollars; the cost of an unstamped agreement when a deposit dispute lands at the Small Claims Tribunal is far higher. I tell both landlords and tenants the same thing: stamp the lease the week it is signed, keep the certificate, and the agreement is then a document you can actually enforce. It is one of the cheapest pieces of protection in the whole rental process, so there is no good reason to skip it.
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Frequently asked questions
How much is stamp duty on a tenancy agreement in Singapore?
For a lease of four years or less, the stamp duty is 0.4% of the total rent over the lease period. On a $3,000-per-month, 12-month lease, the total rent is $36,000 and the duty is $144.
Does the tenant or the landlord pay tenancy stamp duty?
By market convention in Singapore, the tenant pays the stamp duty on a tenancy agreement. However, the parties can agree otherwise, and the lease should state clearly who is responsible. Always check the clause.
What is the deadline to stamp a tenancy agreement?
A tenancy agreement signed in Singapore must be stamped within 14 days of execution. If signed overseas, it must be stamped within 30 days of being received in Singapore. Late stamping attracts a penalty.
What happens if I do not stamp my tenancy agreement?
An unstamped tenancy agreement generally cannot be used as evidence in court. If a dispute arises, the party relying on the unstamped document is at a disadvantage. Late stamping also attracts a penalty.
How do I stamp a tenancy agreement?
Tenancy agreements are stamped online through the IRAS e-Stamping Portal. You enter the lease details, the portal computes the duty, you pay, and you receive a stamp certificate. No lawyer is required.
Sources & References
Winfred Quek is an Associate Marketing Consultant at Crestbrick Pte Ltd (CEA Licence L31010886H), advising Singapore upgraders, investors, and family offices. CEA R073319H. The information on this page is general and does not constitute financial, investment, tax, or legal advice.