Guide · 2026
Stamp duty on a tenancy agreement: who pays and how much
By Winfred Quek · 8 minute read · Last reviewed 21 October 2026
Rates and thresholds change. The current figures are kept in one place: the Singapore property rules reference.
Sources checked: October 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.
- • The tenant is the liable party unless the agreement states otherwise.
- • 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 cannot be admitted in evidence in court until the duty and any penalty are paid, a real risk if a dispute arises.
Tenancy stamp duty is a small cost that is easy to overlook. 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, the stamping fee on a tenancy agreement?
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 calculated on a different basis set by IRAS. The 0.4% figure applies to a lease of four years or less.
Who pays the tenancy stamp duty on a rental?
The legal position on who pays needs to be checked against the lease.
IRAS states that the tenant is the liable party for stamp duty on a tenancy agreement, unless the agreement states otherwise.
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.
Worked rent examples
IRAS sets lease duty on the Average Annual Rent (AAR). If the AAR does not exceed $1,000, the lease is exempt. Above that, the duty is 0.4% of the total rent for a lease of 4 years or less, and 0.4% of 4 times the AAR for a lease of more than 4 years or an indefinite term. Duty is rounded down to the nearest dollar, with a minimum of $1. The AAR includes other charges such as furniture, fittings, maintenance and service charges, but not GST.
| Illustrative lease | Total rent counted | Working | Stamp duty |
|---|---|---|---|
| $3,000 a month, 12 months | $36,000 | 0.4% x $36,000 = $144.00 | $144 |
| $2,800 a month, 24 months | $67,200 | 0.4% x $67,200 = $268.80, rounded down | $268 |
| $4,500 a month, 36 months | $162,000 | 0.4% x $162,000 = $648.00 | $648 |
| $80 a month, 12 months (AAR $960) | $960 | AAR does not exceed $1,000 | Exempt |
| IRAS example: 4 year lease, rent stepping from $3,500 to $5,300 a month | $205,200 | 0.4% x $205,200 = $820.80, rounded down | $820 |
| IRAS example: 5 year lease, rent stepping from $1,800 to $3,300 a month | $151,200 over 5 years, AAR $30,240 | 0.4% x (4 x $30,240 = $120,960) = $483.84, rounded down | $483 |
The first four rows are illustrative calculations using the IRAS rates. The last two rows are IRAS's own examples. Source: IRAS, Renting a Property, checked 20 October 2026. If a lease is later varied to raise the rent or extend the term, IRAS charges 0.4% on the increase or on the rent for the extended period. A decrease in rent or a shorter term attracts no duty.
The 14 day rule and late penalties
IRAS says a document should be stamped before it is signed. If you sign first, you must stamp within 14 days after signing when it is signed in Singapore, or within 30 days after receiving it in Singapore when it is signed overseas, to avoid a penalty. For example, an agreement first signed on 1 November should be stamped by 15 November (illustrative dates).
| If duty is paid late by | IRAS penalty | Illustration on $144 duty |
|---|---|---|
| Not more than 3 months | $10 or an amount equal to the duty payable, whichever is greater | $144 penalty, plus the $144 duty |
| More than 3 months | $25 or 4 times the duty payable, whichever is greater | $576 penalty, plus the $144 duty |
Source: IRAS, When to pay stamp duty and Late payment of stamp duty, checked 20 October 2026. Who pays follows the tenancy agreement. IRAS lists the lessee or tenant as the party liable for lease duty when the document does not say (Who should pay stamp duty).
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 e Stamp a tenancy agreement with IRAS?
Stamping a tenancy agreement is done online through the IRAS e Stamping Portal. The process is quick and does not require a lawyer.
The portal steps, the fields it asks for and how to pay are set out in our separate walkthrough, how to e Stamp a document with IRAS, step by step. In short, sign the agreement, log in with Singpass, complete the lease form, pay, and keep the stamp certificate.
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.
FREE · 30 MINUTES · NO COMMITMENT
Renting out a property? Get the leasing basics right
We walk landlords through the lease, the stamping, and the clauses that protect you, so the tenancy is properly documented from day one. Clear, practical, no jargon.
Winfred Quek · CEA R073319H · Crestbrick
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?
IRAS states that the tenant is the liable party unless the agreement says otherwise. Check the clause in your lease.
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?
Under section 52 of the Stamp Duties Act 1929, an unstamped or insufficiently stamped tenancy agreement cannot be admitted in evidence in court until the duty and any penalty are paid. Once they are paid, it can be admitted. If a dispute arises, the party relying on an unstamped document is held up until then. Late stamping also attracts a penalty. Source: Singapore Statutes Online, Stamp Duties Act 1929, section 52, checked 21 October 2026.
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 L3010886H), 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.
How does this apply to your own numbers?
General rules only take you so far. What actually decides your move is your financing, your timeline, and what you already own. A Property Portfolio Analysis maps your real position, so you are deciding on your own figures rather than a rule of thumb.
Book a free 30 minute call WhatsApp Winfred