How much stamp duty on a Singapore tenancy agreement?
For a lease of four years or less, it is 0.4% of the total rent for the whole lease, rounded down to the dollar. A 24-month lease at S$3,400 a month carries S$326 of duty.
Every step is printed below with its IRAS source. Free, no signup, and nothing here writes or files anything for you: the binding figure comes from IRAS e-Stamping, linked where you need it.
Your lease, the same arithmetic
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- Total rent for the lease
- S$3,400 × 24 months = S$81,600
- Duty at 0.4%
- 0.4% × S$81,600 = S$326.40
- Duty, rounded down to the dollar
- S$326
Stamp it on the IRAS e-Stamping portal
The portal computes the figure that binds you. This page shows the published arithmetic so you can see it coming.
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How is the duty worked out, step by step?
How is the duty worked out, step by step?
A 24-month lease at S$3,400 a month, worked the way IRAS publishes it:
- Total rent for the lease
- S$3,400 × 24 months = S$81,600
- Duty at 0.4% of the total rent
- 0.4% × S$81,600 = S$326.40
- Rounded down to the whole dollar
- S$326
AAR does not exceed $1,000: Exempted. AAR exceeds $1,000, Lease period of 4 years or less: 0.4% of total rent for the period of the lease. Lease duty is rounded down to the nearest dollar, subject to a minimum duty of $1.
IRAS · Renting a property · page updated 22 June 2026
Why can the real duty be higher than this figure?
Why can the real duty be higher than this figure?
IRAS charges lease duty on the average annual rent, the AAR, and the AAR is not just the rent. It includes what the tenancy bills on top of it: advertising and promotion, furniture and fittings, maintenance and service charges, all excluding GST. A calculation from rent alone, like the one on this page, understates the duty whenever those charges exist in the agreement.
AAR refers to the higher of the average annual contractual or annualised market rent and includes other considerations such as payments for: Advertising and promotion charge, Furniture / Fittings charge, Maintenance charge, Service charge, Any other charges, excluding GST charges
IRAS · Renting a property · page updated 22 June 2026
The same table carries the exemption: an AAR of S$1,000 or less pays no duty at all. Both cut in the same direction, which is why the number that binds you comes from IRAS e-Stamping, not from any calculator, ours included.
When must it be stamped, and who pays?
When must it be stamped, and who pays?
IRAS's own rule is to stamp before signing. In practice no penalty is charged if you stamp within 14 days of signing in Singapore, or within 30 days of receiving the document in Singapore when it was signed overseas.
You are required to stamp a document before you sign it. However, if you have signed a document and stamped it within the following time frame, no penalty will be charged: Within 14 days after signing the document if it is signed in Singapore or Within 30 days after receiving the document in Singapore if the document is signed overseas.
IRAS · When to pay stamp duty · page updated 5 February 2026
The clock runs from signing, not from the lease start. Late stamping: within three months, the higher of S$10 or the duty payable; after three months, the higher of S$25 or up to 4× the duty payable.
Figures last verified 2026-08-16.
Who pays is decided by the tenancy agreement itself. Where the agreement says nothing, the Stamp Duties Act's default for a tenancy agreement is the tenant.
IRAS · Who should pay stamp duty · page updated 30 January 2026
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