How much is stamp duty on a tenancy agreement?

For leases of up to 4 years: 0.4% of the total rent over the whole lease. A 2-year lease at $4,000/month is 0.4% × $96,000 = $384. For leases longer than 4 years (or indefinite), it is 0.4% × 4 × the average annual rent. Duty is rounded down to the nearest dollar, subject to a $1 minimum when the lease is not exempt.

Is any tenancy exempt from stamp duty?

Yes — if the average annual rent (AAR) is $1,000 or less, the lease is exempt. Virtually all market residential tenancies exceed this.

Who pays the rental stamp duty, landlord or tenant?

Check the tenancy agreement first. If it does not say who pays, the tenant is liable under the Third Schedule of the Stamp Duties Act.

Is the old tiered method (0.4% year one, 0.2% year two) still correct?

No — that method is outdated. Current IRAS treatment is a flat 0.4% on the lease as described above.

When must a tenancy agreement be stamped?

Within 14 days after signing if it is signed in Singapore, or within 30 days after the document is received in Singapore if it is signed overseas. Late payment attracts penalties.

What if the rent changes, includes other charges, or has a premium?

AAR includes separately charged furniture, maintenance, service, advertising and similar amounts, excluding GST. Variable or turnover rent, rent-free periods and lease variations need the fuller IRAS computation. A lease premium is assessed separately at BSD rates, not simply added to the 0.4% rental base.

Stamp Duty Calculator

Rental stamp duty

Lease duty on the current flat 0.4% method — not the outdated tiered one — with the AAR exemption handled.

Monthly rent

Use the higher of contractual or market rent.Other dutiable monthly charges

Furniture, maintenance, service or similar charges. Exclude GST.Lease term (months)

e.g. 24 for a 2-year lease.

Indefinite / open-ended lease

This simple estimate assumes constant monthly amounts. For staggered or turnover rent, rent-free periods, a premium, or a lease variation, use IRAS e-Stamping. A lease premium is assessed separately at BSD rates.

Enter the monthly rent and lease term to see the rental / lease duty.

How lease duty works

Average annual rent (AAR) of $1,000 or less: exempt. Above that, leases up to 4 years pay 0.4% of the total rent over the lease; longer or indefinite leases pay 0.4% of four times the AAR. Use the higher of contractual or market rent. Include separately charged furniture, maintenance, service and similar amounts, but exclude GST. Duty is rounded down to the dollar, subject to a $1 minimum when not exempt.

This calculator assumes constant monthly amounts. For staggered or turnover rent, rent-free periods, premiums or lease variations, use IRAS e-Stamping. A lease premium is assessed separately at BSD rates.

Landlords weighing yield on a purchase: rental return is one of the seven RPS factors — check any condo's score on the Resale Project Scorecard.

Frequently asked questions

How much is stamp duty on a tenancy agreement?: For leases of up to 4 years: 0.4% of the total rent over the whole lease. A 2-year lease at $4,000/month is 0.4% × $96,000 = $384. For leases longer than 4 years (or indefinite), it is 0.4% × 4 × the average annual rent. Duty is rounded down to the nearest dollar, subject to a $1 minimum when the lease is not exempt.
Is any tenancy exempt from stamp duty?: Yes — if the average annual rent (AAR) is $1,000 or less, the lease is exempt. Virtually all market residential tenancies exceed this.
Who pays the rental stamp duty, landlord or tenant?: Check the tenancy agreement first. If it does not say who pays, the tenant is liable under the Third Schedule of the Stamp Duties Act.
Is the old tiered method (0.4% year one, 0.2% year two) still correct?: No — that method is outdated. Current IRAS treatment is a flat 0.4% on the lease as described above.
When must a tenancy agreement be stamped?: Within 14 days after signing if it is signed in Singapore, or within 30 days after the document is received in Singapore if it is signed overseas. Late payment attracts penalties.
What if the rent changes, includes other charges, or has a premium?: AAR includes separately charged furniture, maintenance, service, advertising and similar amounts, excluding GST. Variable or turnover rent, rent-free periods and lease variations need the fuller IRAS computation. A lease premium is assessed separately at BSD rates, not simply added to the 0.4% rental base.

Source: IRAS, Renting a Property and When to Pay Stamp Duty. Rules checked 31 October 2026.

Disclaimer

The tools on this page provide estimates for general reference only and do not constitute financial, legal, tax, or investment advice. Calculations are based on prevailing MAS, IRAS, HDB, and CPF rules and rates at the time of publication, which may change without notice. Actual figures — including loan eligibility, interest rates, stamp duties, and CPF usage — depend on your specific circumstances and the final assessment of banks, IRAS, and other relevant authorities. TRIBE makes no warranty as to the accuracy or completeness of any output and accepts no liability for decisions made in reliance on these tools. Please verify all figures with the relevant institutions or a qualified professional before committing to any transaction.