By MoneyBees
Work out the stamp duty on a tenancy agreement or lease in Singapore: 0.4% of the total rent for leases up to 4 years, or of 4 times the average annual rent for longer leases, the date it is due, who pays, and the penalty if you are late.
Leave out GST.
Furniture, maintenance or service charges count as rent.
Stamp duty
$288
0.4% of total rent
Pay by
23 Oct 2026
14 days after signing
Total rent
$72,000
24 months, average $36,000 a year
The lease is 4 years or less, so duty is 0.4% of the total rent of $72,000, rounded down to $288.
The tenant pays unless the agreement says the landlord will. Stamp it on time and there is no penalty. Late by up to 3 months, the penalty is $288; later than that, $1,152, on top of the duty.
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| Average annual rent | Lease duty |
|---|---|
| S$1,000 or less | Exempt |
| Above S$1,000, lease of 4 years or less | 0.4% of total rent for the lease |
| Above S$1,000, lease over 4 years or no fixed end | 0.4% of 4 x average annual rent |
Rounded down to the nearest dollar, minimum S$1. Rent means the higher of the contract rent and the market rent, and includes furniture, maintenance, service and similar charges, but not GST.
| How late | Penalty on top of the duty |
|---|---|
| Up to 3 months | S$10 or the duty, whichever is more |
| More than 3 months | S$25 or 4 x the duty, whichever is more |
A 2-year lease at S$3,000 a month comes to S$72,000 in rent. 0.4% of that is S$288. Signed on 1 Oct, it must be stamped by 15 Oct. Two months late, the penalty is another S$288; five months late, S$1,152.
IRAS's own example: a 5-year lease rising from S$1,800 to S$3,300 a month totals S$151,200. The average yearly rent is S$30,240, 4 times that is S$120,960, and the duty is S$483.
For a lease of 4 years or less, it is 0.4% of the total rent for the whole lease, rounded down to the dollar. A 2-year lease at S$3,000 a month has S$72,000 of rent and S$288 of duty. Leases with an average yearly rent of S$1,000 or less are exempt.
Duty is 0.4% of 4 times the average annual rent. IRAS's example: a 5-year lease with S$151,200 of rent has an average of S$30,240 a year, 4 times that is S$120,960, and the duty is S$483.
The tenant, unless the tenancy agreement says otherwise. Landlords need the Stamp Certificate to take legal action over disputes such as unpaid rent, so they usually check it has been paid.
Within 14 days after signing if the agreement is signed in Singapore, or within 30 days after receiving it in Singapore if it is signed overseas.
Up to 3 months late: S$10 or the duty, whichever is more. More than 3 months late: S$25 or 4 times the duty, whichever is more. The penalty is on top of the duty.
Yes. Furniture and fittings, maintenance, service, advertising and similar charges in the agreement count as rent. GST does not.
Ask the tenant for the Stamp Certificate. IRAS lets you check that it is genuine at go.gov.sg/verifystampcertificate.
Yes. IRAS says a tenancy accepted through a property app still creates an electronic document that is chargeable with stamp duty.
These calculators provide general estimates for educational purposes only and are not personalised financial advice. Results may rely on rates and rules that change over time, so verify against official sources (IRAS, CPF Board, HDB, MAS) or consult a licensed financial adviser before making decisions.
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