Rental Stamp Duty Calculator Singapore 2026

What Is Rental Stamp Duty in Singapore?

Rental stamp duty is a tax payable on tenancy agreements in Singapore, administered by the Inland Revenue Authority of Singapore (IRAS). When you sign a lease for residential or commercial property, the tenancy agreement must be stamped within 14 days of execution. Stamp duty serves as legal proof that the agreement is valid and enforceable in court. Without proper stamping, the tenancy agreement cannot be admitted as evidence in legal proceedings. The duty amount depends on the total rent payable over the lease period and the lease duration, with longer leases attracting higher rates.

How to Calculate Stamp Duty on Tenancy Agreements

Stamp duty on rental agreements in Singapore is calculated using a straightforward formula based on two factors: total rent for the lease period and the lease duration category. For leases of 1 year or less, the rate is 0.4% of the total rent. For leases exceeding 1 year but not more than 3 years, the rate doubles to 0.4% multiplied by 2 (effectively 0.8% of total rent). For leases exceeding 3 years, the rate triples to 0.4% multiplied by 3 (effectively 1.2% of total rent). If a lease includes a premium or key money payment, stamp duty is also payable on that amount at the same multiplied rate. The minimum stamp duty is $1, and the final amount is rounded up to the nearest dollar.

Who Pays Stamp Duty — Landlord or Tenant?

In Singapore, the tenant is generally responsible for paying stamp duty on the tenancy agreement. This is a common market practice, though the Stamp Duties Act technically states that both parties are jointly liable. In practice, most tenancy agreements explicitly state that the tenant bears the stamp duty cost. The tenant should ensure the agreement is stamped within 14 days of signing to avoid late penalties. Late stamping attracts a penalty of up to 4 times the stamp duty amount. E-stamping can be done online through IRAS's portal, making the process quick and convenient.

Stamp Duty for Lease Renewals and Extensions

When renewing or extending a lease in Singapore, stamp duty is payable on the new or extended lease agreement as if it were a fresh tenancy. If the renewal is documented through a new tenancy agreement, stamp duty applies to the full rent of the renewed term. If the renewal is by way of a letter of extension or a supplemental agreement, stamp duty is calculated on the rent for the extended period only. Diplomatic clauses, break clauses, or options to renew do not reduce stamp duty — the duty is calculated on the full contractual lease period. Landlords and tenants should factor stamp duty into their overall rental cost calculations, especially for longer lease terms where the multiplied rate significantly increases the duty payable.