What is the rental stamp duty rate in Singapore 2026?

0.4% flat rate. Applied as: 0.4% x Total Rent (lease 12 months or less), 0.4% x 2 x Average Annual Rent (13-36 months), 0.4% x 4 x Average Annual Rent (above 36 months).

Who pays rental stamp duty in Singapore?

By default the tenant under Singapore law, but the tenancy agreement can specify either party to pay. It is negotiable and can be included in the overall rent negotiation.

How much is stamp duty for a 2-year Singapore lease?

For a 24-month lease: 0.4% x 2 x Average Annual Rent (AAR). Example: S$5,000/month rent, AAR = S$60,000, stamp duty = 0.4% x S$120,000 = S$480.

Does an unstamped tenancy agreement have legal effect?

An unstamped tenancy is not admissible as evidence in Singapore courts or the Small Claims Tribunal. Always stamp within 14 days to preserve legal rights in any rental dispute.

🏠 Property · Stamp Duties · Sub-Silo 1 · Tool #5

Rental Stamp Duty Calculator Singapore 2026
Tenancy Agreement Stamp Duty — HDB, Condo & Commercial, Lease Period Comparison

Q: When must rental stamp duty be paid?

Within 14 days of signing the tenancy agreement (if signed in Singapore) or 30 days of receipt in Singapore (if signed overseas). Pay via IRAS e-Stamping portal.

Calculate the exact stamp duty payable on your Singapore tenancy agreement (rental contract) based on the three-band IRAS formula: 0.4% of Total Rent for leases up to 1 year, 0.4% of 2× Average Annual Rent for 1–3 year leases, and 0.4% of 4× Average Annual Rent for leases over 3 years. Covers HDB flat, private residential, and commercial tenancy agreements. Includes rent-free months, per-month stamp duty cost, and side-by-side comparison of stamp duty across lease periods.

✓ 3-Band IRAS Formula ✓ Rent-Free Months Impact ✓ Lease Period Comparison Table ✓ Per-Month Stamp Duty Cost ✓ 14-Day Deadline Reminder

Stamp Duty Rate0.4% flat

Lease ≤ 1 Year0.4% × Total Rent

Lease 1–3 Years0.4% × 2 × AAR

Lease > 3 Years0.4% × 4 × AAR

Pay By14 Days

🏠 Tenancy Agreement Inputs

Property & Lease Details

Property Type

The stamp duty rate and formula are the same for all Singapore tenancy agreements (0.4%). Property type selection helps clarify context — for HDB subletting, note that HDB approval must be obtained before subletting. For commercial tenancy, 9% GST applies on rent if the landlord is GST-registered; stamp duty is on the GST-exclusive rent amount unless otherwise stated.

Monthly Rent

S$ / month

Enter the monthly contractual rent stated in the tenancy agreement. For tenancy agreements with a variable rent (e.g., increases each year), use the average annual rent across the full lease term as the base. Stamp duty on a furnished tenancy is on the total rent including the furniture component unless separately itemised and shown as a clearly distinct service fee.

Lease Period

The lease period determines which stamp duty formula applies. Key bands: ≤12 months (0.4% of total rent) • 13–36 months (0.4% of 2× AAR) • 37+ months (0.4% of 4× AAR). Most residential leases in Singapore are 12 or 24 months — 24-month leases pay double the stamp duty of 12-month leases on the same rent.

Rent-Free Months (Optional)

month(s)

Many Singapore tenancies include 1–2 months rent-free for renovation / fitting out. Rent-free periods reduce the total rent paid but the stamp duty base uses the contract monthly rent × all months of the lease period (including rent-free months) for the ≤1 year band, and the full AAR for the multi-year bands. Enter the number of rent-free months to see the impact on total rent paid.

🏠 Stamp Duty Calculation

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Select property type, enter monthly rent and lease period to see rental stamp duty with full formula breakdown, per-month cost, and comparison across all standard lease periods (6mo / 12mo / 24mo / 36mo / 48mo).

Stamp Duty by Lease Period (your selection highlighted)

Rental Stamp Duty Singapore 2026 — 0.4% Formula, Lease Period Bands & Tenancy Agreement Rules

Stamp duty on a tenancy agreement (rental contract) in Singapore is assessed by IRAS under the Stamp Duties Act. The rate is a flat 0.4% applied to a defined rent basis that varies by lease period. This is not progressive — it is a single flat rate applied to different bases depending on whether your lease is short (up to 1 year), medium (1–3 years), or long (over 3 years). Unlike BSD and ABSD (which can run to tens or hundreds of thousands of dollars), rental stamp duty is typically modest — ranging from S$100–S$200 for a typical 12-month residential tenancy to S$1,000–S$2,000+ for a 24-month lease on a premium rental property. Stamp duty must be paid within 14 days of signing the tenancy agreement and is generally borne by the tenant in Singapore by convention (though legally either party may pay).

Rental Stamp Duty Formula — 3-Band System

Lease Period	Stamp Duty Formula	Rate	Example (S$3,500/mo, 12mo)
Up to 1 year (≤12 months)	0.4% × Total Rent for Lease Term	0.4%	0.4% × S$42,000 = S$168
More than 1 year up to 3 years	0.4% × 2 × Average Annual Rent	0.4%	0.4% × 2 × S$42,000 = S$336
More than 3 years	0.4% × 4 × Average Annual Rent	0.4%	0.4% × 4 × S$42,000 = S$672

AAR = Average Annual Rent = Monthly Rent × 12.

Stamp Duty Quick Reference — Common Singapore Rental Scenarios

Monthly Rent	12-Month Lease	24-Month Lease	36-Month Lease
S$2,000 (HDB room)	S$96	S$192	S$192
S$3,500 (HDB whole unit)	S$168	S$336	S$336
S$5,000 (Entry condo)	S$240	S$480	S$480
S$8,000 (Mid-range condo)	S$384	S$768	S$768
S$15,000 (Luxury / GCB)	S$720	S$1,440	S$1,440
S$25,000 (Premium luxury)	S$1,200	S$2,400	S$2,400

How This Rental Stamp Duty Calculator Works — Formula Selection, Rent-Free Months & Lease Comparison

Step 1 — Select Property Type and Enter Monthly Rent

Select whether the property is a private residential unit (condo, landed), HDB flat, or commercial unit. Enter the contracted monthly rent as stated in the tenancy agreement. For leases with annual rent escalation clauses (e.g., 5% increase in Year 2), use the average monthly rent across the full term.

Step 2 — Enter Lease Period: Formula Auto-Selected

Select the lease period. The calculator instantly identifies which of the three IRAS formula bands applies and shows the exact formula used (0.4% × Total Rent / 2 × AAR / 4 × AAR). The comparison table shows stamp duty for all standard Singapore lease durations simultaneously — so you can see the cost difference between a 12-month and a 24-month renewal at a glance.

Step 3 — Enter Rent-Free Months for Total Rent

Enter any rent-free months agreed in the lease (typically 1–2 months for renovation allowance). The total rent calculation adjusts for rent-free months, giving a realistic view of total rental outflow over the lease term — though stamp duty on multi-year leases is based on AAR (not affected by rent-free months).

3 Real Singapore Rental Stamp Duty Examples — HDB Room, Condo 24-Month & Commercial Unit

HDB Room, S$1,200/mo, 12 Months

Monthly rentS$1,200

Lease period12 months

Formula0.4% × Total

Total rentS$14,400

Stamp dutyS$57.60

Per monthS$4.80

Condo, S$5,500/mo, 24 Months

Monthly rentS$5,500

Lease period24 months

Formula0.4% × 2 × AAR

AARS$66,000

Stamp dutyS$528

Per monthS$22

Commercial Unit, S$12,000/mo, 36 Months

Monthly rentS$12,000

Lease period36 months

Formula0.4% × 2 × AAR

AARS$144,000

Stamp dutyS$1,152

Per monthS$32

3 Expert Rental Stamp Duty Tips — 12-Month vs 24-Month Cost, Stamp Duty on Options to Renew & HDB Subletting

24-Month vs 12-Month: The Stamp Duty Cost Is Double — But So Is the Security

For leases crossing from the ≤1 year band into the 1–3 year band, the stamp duty doubles (from 0.4% × Total Rent to 0.4% × 2 × AAR). For a S$5,000/month condo: 12-month lease stamp duty = S$240; 24-month stamp duty = S$480. The doubling of stamp duty is the direct cost of the extra 12 months of security. Importantly: both a 13-month and a 36-month lease pay the same stamp duty (both use the 2 × AAR formula), so if you are committing to the 1–3 year band anyway, a 36-month lease provides 12 extra months of rental certainty at no additional stamp duty cost. This is why many Singapore commercial tenants prefer 36-month leases — same stamp duty, much more stability.

Option to Renew: Stamp Duty on the Option Exercise Period

Many Singapore tenancy agreements include an Option to Renew (OTR) clause, allowing the tenant to extend the lease for a further 12 or 24 months at a pre-agreed or market-adjusted rent. When a tenant exercises the OTR and a new tenancy agreement (or lease extension agreement) is signed, additional stamp duty is payable on the renewal period. The renewal is treated as a new tenancy agreement for stamp duty purposes. If you renew a 24-month lease for another 12 months: the first lease pays 0.4% × 2 × AAR; the renewal pays 0.4% × total rent for 12 months. Both must be stamped within 14 days of signing each respective agreement. Unstamped tenancy extensions are technically inadmissible in court as evidence in rental disputes.

HDB Subletting: HDB Approval Comes Before Stamp Duty, Not After

For HDB flat subletting (renting out the whole flat or individual rooms), HDB approval must be obtained before signing the tenancy agreement. The subletting approval is tied to the HDB flat owner’s citizenship status, MOP completion, HDB loan eligibility, and the proposed tenant’s nationality (HDB restricts certain nationalities from renting HDB flats). Once HDB approval is secured, the tenancy agreement is signed, and stamp duty must be paid within 14 days. The common mistake: tenants and landlords sign the tenancy agreement first, then apply for HDB approval — which creates a legally problematic situation. The correct sequence is: (1) HDB subletting approval applied for and received, (2) Tenancy agreement signed, (3) Stamp duty paid within 14 days, (4) Tenant moves in. For private residential properties, no separate approval is needed — just sign, stamp, and move in.

16 FAQs — Rental Stamp Duty Singapore 2026, Tenancy Agreement, Formula & Who Pays

What is rental stamp duty in Singapore and does it apply to my tenancy?+

Rental stamp duty (officially: stamp duty on tenancy agreements) is a tax assessed by IRAS on any tenancy agreement for property located in Singapore. It applies to all tenancy agreements for residential properties (HDB flats, condominiums, landed houses, serviced apartments) and commercial properties (shophouses, offices, retail units, industrial units). The stamp duty rate is a flat 0.4% applied to a defined rent base that varies by lease period. It is not the same as BSD or ABSD (which are for property purchases) — rental stamp duty is specifically on rental contracts. Virtually all rental agreements in Singapore — from a S$600/month HDB room to a S$50,000/month luxury bungalow — require stamp duty to be paid.

Who pays the rental stamp duty — landlord or tenant?+

Legally, stamp duty on a tenancy agreement is the tenant’s obligation by default under the Stamp Duties Act. However, Singapore tenancy agreements often specify a different arrangement in the contract: (1) Tenant pays: most common, especially for owner-landlords; (2) Landlord pays: sometimes for premium properties or competitive rental markets where landlords want to attract tenants; (3) Split equally: less common but seen in some commercial leases; (4) No mention: legally falls on the tenant. The tenancy agreement should clearly state who pays stamp duty. If you are negotiating a tenancy, the stamp duty amount is relatively small (S$100–S$2,000 for most leases) and can be part of the overall negotiation including rent and rent-free months.

When must rental stamp duty be paid?+

Stamp duty on a tenancy agreement must be paid within 14 days of signing the tenancy agreement if the agreement is signed in Singapore. If the agreement is signed outside Singapore, stamp duty must be paid within 30 days of receiving the signed agreement in Singapore. Payment is made via the IRAS e-Stamping portal (estamping.iras.gov.sg) using SingPass. The portal generates a stamping certificate (e-Certificate) which is the proof of stamping. The e-Certificate should be appended to or referenced in the tenancy agreement. Late payment attracts penalties at IRAS’s prescribed rates.

How is stamp duty calculated for a 24-month lease?+

For a 24-month (2-year) lease, the formula is: 0.4% × 2 × Average Annual Rent (AAR). The AAR = Monthly Rent × 12. Example: S$4,000/month 24-month lease: AAR = S$48,000. Stamp duty = 0.4% × 2 × S$48,000 = 0.4% × S$96,000 = S$384. Note: the same formula applies for any lease between 12 months and 36 months — so a 13-month, 24-month, or 36-month lease all use 0.4% × 2 × AAR. A 36-month lease pays exactly the same stamp duty as a 24-month lease at the same rent.

Does a rent-free period reduce the stamp duty on my tenancy?+

For leases over 1 year: rent-free periods generally do not reduce the stamp duty because the formula uses the Average Annual Rent (monthly rent × 12) — the full contracted monthly rent is used regardless of rent-free concessions. For leases up to 1 year: the formula uses the actual total rent for the lease term (monthly rent × paying months), so rent-free months do reduce the total rent and thereby reduce stamp duty slightly. Practically, the most common Singapore scenario is a 24-month lease with 1–2 months rent-free — in this case, the rent-free months do not change the stamp duty (which uses the full AAR formula).

Is stamp duty the same for HDB flats and private condos?+

Yes, the stamp duty rate (0.4%) and formula are the same for all residential tenancy agreements regardless of property type — HDB flat (room or whole unit), condominium, executive condominium (EC), or landed property. However, HDB subletting has additional administrative requirements: the HDB flat owner must apply for HDB subletting approval before signing the tenancy agreement, the tenancy must comply with HDB’s approved nationality list for tenants, and the minimum subletting period for an HDB whole unit is 6 months. Private residential properties have no such administrative prerequisites — the tenancy agreement can be signed and stamped immediately.

What happens if the tenancy agreement is not stamped?+

An unstamped tenancy agreement is not admissible as evidence in Singapore courts in its unstamped state. This means if a rental dispute arises (unpaid rent, property damage, illegal subletting), the landlord or tenant cannot use the unstamped agreement as evidence in Small Claims Tribunal (SCT) or civil court proceedings — severely weakening their legal position. Late stamping is allowed: you can stamp a late tenancy agreement by paying the duty plus a late stamping penalty (typically S$10 or the duty amount, whichever is higher, plus possible additional penalties). IRAS allows late stamping, but the agreement is only admissible from the date it is stamped — not retroactively. Always stamp within 14 days to protect your legal rights.

Does stamp duty apply to a verbal rental agreement?+

No. Stamp duty is only triggered when a written tenancy agreement (or other written instrument) is signed. Verbal rental agreements are not stamped — but they are also much weaker legally as they are difficult to prove in a dispute. A verbal rental agreement without any written document has no stamp duty but also no stamp duty protection issue. For property rentals in Singapore, it is strongly advisable to use a written tenancy agreement (typically the Law Society of Singapore’s standard form) for all tenancies, both to protect legal rights and to facilitate stamp duty stamping as evidence of the tenancy terms.

Does the diplomatic clause affect stamp duty calculation?+

The diplomatic clause (or “diplomatic protection clause”) is a standard clause in many Singapore expat tenancy agreements that allows the tenant to terminate the lease early (typically after 12 months) without penalty if they are posted overseas or their employment is terminated. The diplomatic clause does not reduce the stamp duty calculation — stamp duty is still calculated on the full contracted lease period (e.g., 24 months), not on the minimum guaranteed period (e.g., 12 months before the clause can be exercised). If the tenant exercises the diplomatic clause and leaves after 12 months, the stamp duty paid for the 24-month term is not refunded — it was correctly assessed at the 24-month rate. The stamp duty is based on the contracted term, not the actual occupancy period.

How do I stamp a Singapore tenancy agreement online?+

Via the IRAS e-Stamping Portal (estamping.iras.gov.sg) with Singpass: (1) Log in with Singpass; (2) Select “Stamp a Document” → “Tenancy Agreement”; (3) Enter the property details, monthly rent, and lease period; (4) The system calculates the stamp duty automatically; (5) Pay via PayNow, GIRO, or other approved payment methods; (6) Download the e-Certificate of stamping. The e-Certificate should be attached to the tenancy agreement. The stamping is processed instantly. Both tenant and landlord can apply for stamping — typically whichever party bears the stamp duty cost will be the one who stamps online. Corporate tenants may use their Singpass (CorpPass) for commercial tenancy stampings.

Is there stamp duty on a letter of intent (LOI) for commercial rental?+

A Letter of Intent (LOI) is typically a non-binding document used in commercial property rental negotiations, expressing the tenant’s intention to lease at agreed key terms. LOIs are generally not stampable as they are not binding tenancy agreements. However, if an LOI contains clauses that make it binding in whole or in part (e.g., a binding exclusivity clause or a clause that upon acceptance constitutes a binding agreement), IRAS may require stamping. For commercial leases: the formal tenancy agreement or lease agreement (typically prepared by solicitors) is the stampable instrument. The LOI serves as the basis for the formal agreement and is not independently stamped unless it contains binding contractual commitments.

Does stamp duty apply to a serviced apartment lease?+

Serviced apartments in Singapore that are rented under a formal tenancy agreement are subject to rental stamp duty at the same 0.4% rate and formula. However, if the serviced apartment arrangement is structured as a hotel or short-term accommodation service (less than 3 months, charged on a nightly or weekly basis, with hotel services), it may be classified as hospitality rather than a tenancy — in which case stamp duty may not apply (as there is no formal tenancy agreement, only a service agreement). For longer-term serviced apartment leases (typically 3 months or more, monthly rate basis), a formal tenancy agreement is typically signed and stamp duty applies. Confirm the nature of the arrangement with your serviced apartment operator.

What if my lease has an escalating rent — which rent is used for stamp duty?+

For tenancy agreements with escalating or stepped rent (e.g., Year 1 at S$5,000/month, Year 2 at S$5,250/month), the stamp duty is calculated on the average annual rent across the full term. IRAS uses the average to determine the stamp duty base: (Year 1 rent + Year 2 rent) ÷ 2 × 12 months = AAR. Then: 0.4% × 2 × AAR (for a 24-month lease). This averaging means rent escalation clauses do not proportionally increase the stamp duty — the average acts as the moderating factor. For widely escalating commercial leases (Year 1: S$10,000, Year 5: S$15,000), consult IRAS or use the IRAS e-Stamping calculator which accommodates variable rent schedules directly.

Does stamp duty apply to a sublease (tenant subletting to a subtenant)?+

Yes. A sublease is a new tenancy agreement between the original tenant (as sub-landlord) and the subtenant — and is subject to stamp duty in the same way as any other tenancy agreement. Stamp duty is calculated on the sublease rent and period using the same 0.4% formula. The original master lease stamp duty and the sublease stamp duty are independent — both are payable. For HDB subleasing: HDB only allows whole-unit subletting under approved schemes; subleasing individual rooms is restricted and subject to HDB’s specific rules. For private residential subletting: the head lease typically needs to contain a clause permitting subletting, or the landlord’s written consent must be obtained — but the stamp duty on the sublease follows the same rules.

Is rental stamp duty the same for foreign tenants and Singapore Citizens?+

Yes. Rental stamp duty rates are the same for all tenants regardless of nationality — Singapore Citizens, PRs, foreigners (LTVP holders, EP/S Pass holders, Work Permit holders, or tourists on long-term stays). The 0.4% rate and the three-band formula apply universally. Note that for HDB subletting specifically: certain nationalities are restricted from renting HDB flats (non-Malaysian citizens and PRs may face restrictions for whole-unit HDB subletting). These restrictions are HDB administrative rules, not stamp duty rules — the stamp duty itself does not vary by nationality. For private residential and commercial properties, any eligible tenant can sign a tenancy agreement and stamp it at the standard rate.

Can I use CPF to pay rental stamp duty?+

No. CPF OA cannot be used to pay rental stamp duty. CPF OA is restricted to specific uses: housing loan payments (HDB/bank loans for owned property), property purchase stamp duty (BSD on own property purchase), investments (CPFIS), and education (CPF Education Scheme). Paying rent — whether the rent itself or the stamp duty on the tenancy agreement — is not an approved CPF OA use. Rental stamp duty must be paid in cash via the IRAS e-Stamping portal using PayNow, GIRO, or credit/debit card. As rental stamp duty is relatively small (typically S$100–S$2,000 for most residential leases), cash payment is straightforward.

Related Property Stamp Duty Calculators

Legal Disclaimer & Editorial Transparency. Stamp duty on tenancy agreements (Singapore): 0.4% flat rate applied as follows — lease ≤1 year: 0.4% × total rent; lease >1 year to ≤3 years: 0.4% × 2 × average annual rent; lease >3 years: 0.4% × 4 × average annual rent. Payable within 14 days of signing (Singapore) or 30 days of receipt (overseas-signed). All residential and commercial tenancy agreements are subject to stamp duty. HDB subletting requires prior HDB approval before signing tenancy agreement. For variable rent leases, AAR is the arithmetic average annual rent. Commercial tenancies with GST: stamp duty calculated on GST-exclusive rent. Verify at iras.gov.sg/tenancy. Not legal or financial advice. Operated by MAFHH INTERNATIONAL LTD.

Rental Stamp Duty Calculator Singapore 2026Tenancy Agreement Stamp Duty — HDB, Condo & Commercial, Lease Period Comparison