Tenancy Stamp Duty Calculator Singapore (Private Residential)
What this calculator does (IRAS-based, informational)
Calculates lease duty based on IRAS lease duty rates and the rent/charges you key in.
Calculator: Estimate Tenancy Stamp Duty (Lease Duty)
Step 1 — Key in your rent and lease period
Monthly base rent (S$)
Lease duration (months)
Monthly charges (optional): furniture/fittings, maintenance, service charge, other (exclude GST)
(These are listed by IRAS as considerations to include. )
Step 2 — See results
Total rent for lease period
Average Annual Rent (AAR)
Applicable IRAS rule:
AAR ≤ $1,000 → Exempt
Lease ≤ 4 years → 0.4% of total rent
Lease > 4 years / indefinite → 0.4% of 4 × AAR
Rounding: rounded down to nearest dollar, minimum $1 (if duty applies)
Stamping timeline (avoid penalties)
Stamp before signing, or if already signed:
Within 14 days (signed in Singapore), or
Within 30 days (signed overseas and received in Singapore)
Who pays stamp duty? (Tenant vs landlord)
It should be stated in the tenancy agreement.
If not stated, liability follows the Stamp Duties Act schedule.
(Practically, many rentals place this on the tenant)
URA rule reminder: minimum rental period (private residential)
Private residential rentals must meet a minimum stay of 3 consecutive months; short-term stays under 3 months are not allowed.
Tenancy Stamp Duty Calculator (Private Residential)
Estimates Singapore lease duty using IRAS lease duty rates (informational only).
Disclaimer: This tool is for general information only. It is not tax or legal advice. Verify against official IRAS/URA guidance and your tenancy agreement terms.
Tenant Checklist
Confirm rent, lease months, and any “other charges” included in rent (maintenance/service/furniture).
Confirm who pays stamp duty (must be written in TA).
Confirm URA minimum 3-month stay compliance (avoid short-term arrangements).
Diplomatic clause (if any): exact wording + trigger conditions.
Inventory list + move-in condition photos.
Repairs: who handles what, response timelines.
Aircon servicing frequency + proof process.
Utilities + internet account setup responsibilities.
Deposit, termination notice, and handover terms.
Stamping timeline and who keeps the stamp certificate.
Landlord Checklist
Confirm rental arrangement meets URA min 3 months.
Confirm occupancy expectations and house rules in writing.
Define maintenance scope vs tenant wear-and-tear.
Document inventory + condition at handover.
State clearly who pays stamp duty; keep stamp certificate copy.
Clarify renewal/extension terms (and that changes affecting rent/term may trigger duty).
FAQ — Tenancy Stamp Duty (Private Residential, Singapore)
Is tenancy stamp duty always payable?
No.
Under IRAS guidelines, lease duty is not payable if the Average Annual Rent (AAR) does not exceed S$1,000.
For most private residential rentals in Singapore, the AAR will exceed this threshold, and lease duty will apply.
Where applicable:
For leases up to 4 years → 0.4% of the total rent for the lease period
For leases more than 4 years or indefinite → 0.4% of 4 × AAR
Duty is rounded down to the nearest dollar, subject to a minimum of S$1
Refer to official guidance from:
Inland Revenue Authority of Singapore
What counts as “rent” for stamp duty calculation?
For lease duty purposes, IRAS considers the total amount payable under the tenancy agreement.
This may include:
Monthly base rent
Service or maintenance charges
Furniture or fittings charges
Other payments stipulated in the agreement
GST is excluded from the duty computation.
Because lease agreements vary, the actual stamp duty payable depends on the full contractual terms.
When must tenancy stamp duty be paid?
Stamp duty must be paid:
Before signing the tenancy agreement; or
Within 14 days after signing if executed in Singapore; or
Within 30 days after receipt in Singapore if signed overseas.
Late stamping may result in penalties.
Refer to official stamping timelines from:
Inland Revenue Authority of Singapore
Who should pay tenancy stamp duty — tenant or landlord?
Responsibility for stamp duty payment should be clearly stated in the tenancy agreement.
If the agreement specifies the paying party, that contractual term applies.
If not stated, liability is determined under the Stamp Duties Act.
In practice, many residential tenancy agreements provide that the tenant bears the lease duty, but this depends on the agreed contractual terms between the parties.
Refer to:
Inland Revenue Authority of Singapore
Is short-term rental allowed for private residential property?
Private residential properties in Singapore are subject to a minimum rental period of 3 consecutive months.
Short-term stays of less than 3 months are not permitted for private residential properties.
This requirement is administered by:
Urban Redevelopment Authority
Property owners should ensure compliance with prevailing URA regulations.
What happens if tenancy terms are varied or renewed?
If the tenancy agreement is varied in a way that affects:
Rent amount
Lease duration
Extension terms
Additional stamp duty may become payable depending on the change.
Parties should review IRAS guidance when executing variations or renewals.
This calculator and the information provided on this page are for general planning and educational purposes only. They do not constitute financial, legal, tax, or investment advice.
Loan eligibility, CPF usage, stamp duties, and property policies are subject to prevailing regulations and the assessment of relevant authorities and financial institutions.
Actual loan approval, affordability assessment, and CPF withdrawal eligibility are determined solely by the respective banks and the CPF Board based on individual circumstances.
Andrew Koh is a licensed real estate salesperson under the Estate Agents Act (Singapore). Any property-related discussion provided on this website is general in nature and does not take into account individual financial circumstances, objectives, or needs.
Prospective buyers are encouraged to obtain an In-Principle Approval (IPA) from a licensed financial institution and to verify all policy matters with the relevant authorities before making any property commitment.