Rental Stamp Duty Calculator (2026)

Calculate the IRAS stamp duty payable on a Singapore tenancy agreement, and see your 14-day e-stamping deadline.

Your tenancy agreement

Monthly rent

Lease term (months)Tenancy signing dateTenancy was signed overseas

description

Enter the rent and lease term to see the IRAS tenancy stamp duty and your e-stamping deadline.

For reference only — not financial advice.

After you sign — how to stamp without tripping a penalty

E-stamping itself is a 10-minute job on the IRAS portal. The penalties mostly come from missing the 14-day window or computing the AAR incorrectly on a non-uniform lease.

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How to e-stamp (10-minute job)

Log in to the IRAS e-Stamping portal with SingPass and pick Lease / Tenancy Agreement.
Enter the property address, landlord and tenant details, signing date, lease start and end dates, and the monthly rent.
The portal computes Average Annual Rent and the duty for you — no need to calculate manually.
Pay via eNETS, FAST, PayNow, or GIRO. Save the stamp certificate — both landlord and tenant keep a copy.
Done within 14 days of signing (30 days if signed overseas).

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Common mistakes to avoid

Missing the 14-day window — penalty is the higher of $10 or the duty amount if you're up to 3 months late, and rises to 4× the duty beyond that.
Variable rent— for rent-step clauses, AAR is total contracted rent ÷ lease years, not the current month's rate.
Lease longer than 4 years — chargeable years cap at 4, but you still need to declare the full lease length.
Renewal clauses — only stamp the original term now; re-stamp on renewal.
Who pays— IRAS doesn't care, but the TA does. Read the clause; tenant pays by convention, but it's contractual.

Open IRAS e-Stamping portal·IRAS — tenancy stamp duty guide

How tenancy stamp duty works

The 0.4% formula, in plain English.

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0.4% of total rent

Stamp duty is 0.4% × Average Annual Rent × number of years. Leases of 4 years or less pay duty on the full term; leases longer than 4 years pay the 4-year equivalent.

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14-day deadline

E-stamp within 14 days of signing (30 days if signed outside Singapore). Late stamping attracts penalties that escalate with the delay.

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Tenant pays (by convention)

IRAS doesn't specify who pays. By convention, the tenant does — and the tenancy agreement should make this explicit.

FAQ

How is rental stamp duty calculated in Singapore?add

Rental stamp duty is 0.4% × Average Annual Rent (AAR) × number of years of the lease. AAR is the total rent over the lease ÷ number of years. For a uniform monthly rent of $3,000 over 24 months, AAR is $36,000 and the duty is $36,000 × 0.4% × 2 = $288.

What happens for leases longer than 4 years?add

For leases exceeding 4 years (including indefinite or renewable leases), IRAS caps the chargeable years at 4. So a 10-year lease pays stamp duty equivalent to 4 years, not 10.

When is the stamp duty exempt?add

If the Average Annual Rent is $1,000 or below, no stamp duty is payable. E-stamping is still recommended for evidentiary value but the duty is zero.

How long do I have to e-stamp the agreement?add

Stamp duty must be paid within 14 days from the date the tenancy agreement is signed (or 30 days if signed outside Singapore). Late stamping attracts penalties — typically the higher of $10 or the duty amount, escalating with the delay.

Who pays the stamp duty — landlord or tenant?add

By convention in Singapore, the tenant pays the stamp duty. The tenancy agreement should state this explicitly. The calculator gives the same number regardless of who pays — it is the IRAS obligation on the agreement, not on a specific party.

Sources

• IRAS — Renting a property (Stamp Duty) — 0.4% rate, AAR exemption, 4-year cap, 14-day deadline (verified 2026-05-20)
• IRAS — Stamp duty calculation FAQ — Worked AAR formula and stamping process (verified 2026-05-20)

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