# Stamp duty on a tenancy agreement: rate, deadline and late penalty

> How lease duty is worked out on a Singapore tenancy, what counts as rent, who pays, when the agreement must be stamped and what happens if you are late.

- Tool: [Rental Stamp Duty Calculator](https://toolsg.com/en/rental-stamp-duty-calculator)
- Language: en (available: en, zh)
- Last verified against official sources: 2026-10-28
- Source site: ToolSG — a planning guide, not official or financial advice. Cite the agencies listed under Sources.

## Key figures at a glance

| Fact | Value | Source |
| --- | --- | --- |
| Lease duty rate | 0.4% — Charged on the total rent for a lease of 4 years or less; on 4 times the average annual rent for longer or indefinite leases. | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/renting-a-property) |
| Exempt if average annual rent is | $1,000 or less — Above $1,000 the duty applies to the whole rent. | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-property/renting-a-property) |
| Stamping deadline (signed in Singapore) | 14 days after signing — Counted from the date the document is first signed. | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/paying-stamp-duty/late-payment-or-non-payment-of-stamp-duty) |
| Stamping deadline (signed overseas) | 30 days after receiving it in Singapore | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/paying-stamp-duty/late-payment-or-non-payment-of-stamp-duty) |
| Late by more than 3 months | $25 or 4 times the duty, whichever is greater — Up to 3 months late: $10 or the duty, whichever is greater. | [IRAS](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/paying-stamp-duty/late-payment-or-non-payment-of-stamp-duty) |

## Stamping a tenancy agreement

Who pays and when to stamp, step by step.

1. **Agree who pays** (Before signing) — The tenant is liable by default, but the agreement can say otherwise. Many landlords and tenants split it.
2. **Work out the duty** (Before signing) — Use the total rent for a lease of 4 years or less, or 4 times the average annual rent for a longer or indefinite one. Include service and similar charges and use the higher of contract and market rent.
3. **Sign the agreement** (Start of the deadline) — The deadline runs from the date the document is first signed, or from the date you receive it in Singapore if it was signed overseas.
4. **Stamp on time** (Within 14 days (30 if signed overseas)) — Stamping late costs $10 or the duty (not more than 3 months late) or $25 or 4 times the duty (more than 3 months late), whichever is greater.

## How lease duty is worked out

Lease duty is **0.4%**, but what it is charged on depends on the term:

| Lease | Charged on |
| --- | --- |
| Average annual rent $1,000 or less | Exempt |
| 4 years or less | The total rent for the lease period |
| More than 4 years, or no fixed end date | 4 times the average annual rent |

The result is rounded down to the nearest dollar, with a minimum of $1.

## What counts as rent

The **average annual rent (AAR)** is the higher of the average annual contractual rent and the annualised market rent. It also includes other charges under the agreement such as service, maintenance, furniture and advertising charges, excluding GST. Rent-free months count as $0 in the total.

## Worked examples

| Case | Duty |
| --- | --- |
| $3,000 a month for 24 months | $288 |
| 4-year staggered lease, total rent $205,200 (IRAS example) | $820 |
| 3-month lease, total rent $10,000 (IRAS example) | $40 |
| 5-year lease, AAR $30,240 (IRAS example) | $483 |

## Who pays

By default the **lessee or tenant** is liable. The agreement can say otherwise, and it is common to split the duty.

## Deadline and penalties

Stamp within **14 days** of signing, or **30 days** of receiving the document in Singapore if it was signed overseas. The clock starts from the date the document is first signed, not the date it is stamped.

| How late | Penalty |
| --- | --- |
| Not more than 3 months | $10 or the duty, whichever is greater |
| More than 3 months | $25 or 4 times the duty, whichever is greater |

IRAS decides the penalty actually charged. The calculator counts the 3 months from the deadline.

## Not covered by the calculator

- **Leases with a premium.** IRAS charges the premium at Buyer's Stamp Duty rates and any rent on top at lease duty rates.
- **Turnover-based rent.** The additional rent must be estimated.
- **Variations.** An increase in rent or an extension is charged on the increase or extended period; a decrease or shortening attracts no duty.

## Common mistakes

- **Counting from the stamping date.** The deadline runs from the first signature.
- **Leaving out service or maintenance charges.** They are part of the rent.
- **Using contract rent when market rent is higher.** The higher figure applies.
- **Assuming the landlord pays.** The tenant is liable unless the agreement says otherwise.

## Related tools

- [Rental yield calculator](https://toolsg.com/en/rental-yield-calculator) — what a let property earns.
- [Property tax calculator](https://toolsg.com/en/property-tax-calculator) — the owner's tax on a rented home.
- [BSD calculator](https://toolsg.com/en/bsd-stamp-duty-calculator) — duty on buying a property.

## Frequently asked questions

**What is the stamp duty rate on a tenancy agreement in Singapore?**

0.4%, charged on the total rent for leases of four years or less, and on four times the average annual rent for longer or indefinite leases. No duty if the average annual rent is $1,000 or less.

**When must a tenancy agreement be stamped?**

Within 14 days of signing if signed in Singapore, or within 30 days of receiving it in Singapore if signed overseas.

**What is the penalty for stamping late?**

Not more than 3 months late: $10 or the duty, whichever is greater. More than 3 months late: $25 or 4 times the duty, whichever is greater.

**Who pays the stamp duty, the landlord or the tenant?**

The tenant by default, unless the agreement says otherwise.

**Is duty based on contract rent or market rent?**

On whichever is higher.

**Is this tax advice?**

No. Use IRAS e-Stamping as the record.


## Sources

- [IRAS — Renting a property (lease duty)](https://www.iras.gov.sg/taxes/stamp-duty/for-property/renting-a-property) — Rate, exemption, average annual rent and examples (page updated 22 Jun 2026).
- [IRAS — Late payment or non-payment of stamp duty](https://www.iras.gov.sg/taxes/stamp-duty/for-shares/paying-stamp-duty/late-payment-or-non-payment-of-stamp-duty) — Deadlines and late penalties (page updated 27 Jan 2026).
- [IRAS — Who should pay stamp duty](https://www.iras.gov.sg/taxes/stamp-duty/for-property/basics-of-stamp-duty-for-property/who-should-pay-stamp-duty) — The lessee or tenant is liable by default (page updated 30 Jan 2026).