📋When Do I Need to Stamp My Lease?
Required for:
- • Tenancy agreements (residential & commercial)
- • Annual rent exceeds $1,000
- • Both landlord and tenant protection
- • Legal enforceability in court
Deadline:
- • Within 14 days of signing
- • Late stamping incurs penalties
- • Can be done online via IRAS e-Stamping
HDB, Condo, Landed
Lease Details
Calculation Details
Annual Rent$36,000
Lease Term2 years
Total Rent Over Lease$72,000
Stamp Duty Rate0.4% of total rent
Understanding Lease Stamp Duty
Stamp duty on lease agreements protects both landlord and tenant by making the tenancy agreement legally enforceable.
Key Points:
- No stamp duty if annual rent is $1,000 or less
- Rate is 0.4% of total rent for the lease period
- Must be stamped within 14 days of signing
- Both physical and digital stamping available
Who pays? Usually shared equally between landlord and tenant, but can be negotiated.
Important Reminders
- Stamping Deadline: Within 14 days from the date of signing the tenancy agreement
- Late Penalty: Up to 4 times the stamp duty amount for late stamping
- Renewal: Lease renewals also require stamping
- Early Termination: No refund of stamp duty if lease is terminated early
- Digital Stamping: Use IRAS e-Stamping portal for convenience
How to Stamp Your Lease
Online via IRAS e-Stamping Portal:
- Visit IRAS e-Stamping portal
- Select "Lease or Agreement for Lease"
- Enter lease details and calculate stamp duty
- Make payment online
- Download stamped copy
Visit IRAS Lease Stamp Duty page for detailed instructions.
Calculations are based on current IRAS stamp duty rates for leases. Please verify with IRAS for official assessment.