What is rental stamp duty?
Rental stamp duty is a tax payable on tenancy agreements for any property leased in Singapore — residential, commercial or industrial. It is governed by the Stamp Duties Act and administered by IRAS. Both landlord and tenant should ensure the lease is stamped, but the law makes the tenant primarily responsible.
Rental stamp duty rates and formula (2026)
- Lease ≤ 4 years: 0.4% of total rent payable for the lease period.
- Lease > 4 years or indefinite: 0.4% of 4× the Average Annual Rent (AAR).
"Rent" includes any monetary consideration — base rent, service charge, advertising allowances, and other fixed payments under the lease.
Worked example
A 2-year tenancy at $3,500/month means total rent = $3,500 × 24 = $84,000. Stamp duty = 0.4% × $84,000 = $336.
A 5-year lease at $3,500/month: AAR = $42,000. Dutiable amount = 4 × $42,000 = $168,000. Stamp duty = 0.4% × $168,000 = $672.
When and how to pay
Stamp duty must be paid within 14 days of signing the agreement in Singapore (30 days if signed overseas). Use the IRAS e-Stamping portal with SingPass. Late stamping attracts penalties of up to 4× the duty.
Tenant vs landlord — who actually pays?
IRAS holds the tenant legally liable, but the lease contract can shift the burden to the landlord. In practice the tenant pays in most Singapore residential rentals. Always check the "stamp duty" clause in your tenancy agreement.
Related: buying instead of renting?
If you are weighing renting versus buying, our BSD guide, ABSD guide and HDB stamp duty guide cover the upfront duties on every purchase scenario.
Frequently Asked Questions
Common questions about rental stamp duty in Singapore.
Official sources
All rates and rules on this page are based on the official IRAS guidance: