Tenancy Agreements in Singapore (2026): Stamp Duty Calculation, IRAS e-Stamp and Landlord Obligations

The legal framework governing residential tenancies in Singapore

Singapore does not have a single residential tenancies statute equivalent to those in Australia or New Zealand. Residential tenancy agreements are primarily governed by general contract law and the specific terms agreed between the parties. The Fair Tenancy Pro Tem Committee — a government-convened body — published a Code of Conduct that has become the reference standard for residential leases, though the Code does not carry statutory force.

Repair obligations, notice requirements, and deposit terms are determined by the tenancy agreement itself. Best practice — reflected in the Fair Tenancy Code — is that landlords maintain the property in a reasonable state of repair throughout the tenancy, give reasonable advance notice (typically 24 hours) before entering, and not interfere with a tenant's quiet enjoyment. These obligations arise from contract, not from a specific statutory section.

Disputes between residential landlords and tenants are handled by the Small Claims Tribunals (SCT), which sit within the State Courts. The SCT can hear claims arising from residential tenancy agreements of up to two years, with a monetary claim limit of S$20,000 (or S$30,000 if both parties sign a Memorandum of Consent). Parties appear without lawyers, keeping costs low and proceedings accessible. Claims exceeding the SCT limit proceed in the District Court.

Stamp duty: the formula and 2026 rates

IRAS levies stamp duty on tenancy agreements under the Stamp Duties Act (Cap. 312). The rate structure has not changed since 2021, but it is worth stating clearly because many tenants assume the duty is a flat fee.

The duty is calculated on the total rent payable for the lease term, using this graduated formula:

• For leases up to 1 year: 0.4% of the total rent
• For leases exceeding 1 year but not exceeding 3 years: 0.4% of the average annual rent
• For leases exceeding 3 years: 0.4% of the average annual rent, applied to each year

The "average annual rent" is the total rent for the term divided by the number of years. Where rent escalates over the term (e.g., S$3,500/month in year one, S$3,700/month in year two), IRAS uses the average across the whole term.

A worked example: a two-year lease at S$3,500 per month. Total rent = S$84,000. Average annual rent = S$42,000. Duty = 0.4% × S$42,000 = S$168. That S$168 is typically split between landlord and tenant by convention, though the Stamp Duties Act places the primary obligation on the tenant unless the agreement states otherwise.

Furniture deposits, security deposits and other non-rental payments are excluded from the dutiable amount. Only amounts that constitute "rent" in the legal sense are included.

How to stamp a tenancy agreement on IRAS e-Stamp

IRAS operates the e-Stamping portal at mytax.iras.gov.sg. The process in 2026 takes around 10 minutes if you have the agreement and SingPass (or CorpPass for corporate landlords) ready.

Steps to stamp a residential tenancy online:

1. Log in to the IRAS e-Stamping portal using SingPass.
2. Select "Stamp Document" and choose "Lease / Tenancy Agreement" as the document type.
3. Enter the property address, lease commencement and expiry dates, monthly rent, and whether any furniture or fittings are included in the rent.
4. The portal calculates the duty automatically and displays it for confirmation.
5. Pay by eNETS debit, PayNow, or credit card.
6. Download the Certificate of Stamp Duty — this PDF is your proof of stamping and should be attached to the physical agreement.

The 14-day deadline runs from the date of signing, not from the commencement date. An agreement signed on 1 June must be stamped by 15 June regardless of when the tenancy begins. Late stamping attracts a penalty of up to four times the original duty, though IRAS exercises discretion for first-time delays with a reasonable explanation.

Where the agreement is signed outside Singapore, the 30-day rule applies: the document must be stamped within 30 days of the date it is first received in Singapore.

Security deposits: rules under the Fair Tenancy framework

The Ministry of Law and the Fair Tenancy Pro Tem Committee published a Code of Conduct that has become the reference standard for residential leases. Although the Code is not directly enforceable as statute, tribunals and courts assessing reasonableness of conduct will have regard to its guidance as a benchmark for the industry.

The Code recommends — and the Tribunals have generally applied — the following on deposits:

Security deposits should not exceed two months' rent for a standard lease of 12–24 months, or one month's rent for leases under 12 months. Landlords collecting more than two months' rent as deposit face scrutiny at the Tribunal if the tenancy later becomes contentious.

Rental deposits (sometimes called a "good faith deposit" at the offer stage) must be refunded within 7 days of the tenancy agreement being executed, or applied against the first month's rent or security deposit.

On expiry or early termination, the security deposit must be returned — less any properly documented deductions for unpaid rent or damage beyond fair wear and tear — within a reasonable time of the tenant returning vacant possession. The Fair Tenancy Code recommends 14 days as the benchmark, and the Small Claims Tribunals have treated unreasonable withholding beyond a short window after vacant possession as a breach of the landlord's contractual obligations.

Deductions from the deposit must be itemised in writing. A landlord who simply pockets part of the deposit without a written breakdown is on weak ground at the Tribunal.

Landlord obligations for HDB versus private residential premises

The regulatory overlay differs somewhat between HDB flats and private residential property.

For HDB flats, the Housing and Development Board imposes its own subletting rules on top of the RTA. An HDB owner may only sublet to eligible tenants — Singapore citizens, permanent residents, or non-Malaysian work-pass holders with at least six months remaining on their pass, subject to HDB's citizenship quota rules. The owner must register the subletting with HDB within 7 days of the tenancy commencing, using the HDB Resale Portal. Failure to register is an infringement of the Housing and Development Act (Cap. 129) and can attract fines or rental income clawback.

For private residential premises (condominiums, landed property, apartments), no prior approval is required from any government body, but MCST (management corporation) by-laws may impose guest restrictions or short-term rental prohibitions. Short-term rentals of less than three consecutive months are prohibited under the Planning Act (Cap. 232) unless the property has a hotel or serviced apartment use class — this rule catches Airbnb-style lettings and has resulted in Urban Redevelopment Authority enforcement actions against individual owners.

What a tenancy agreement must include under Singapore law

There is no mandated government-form tenancy agreement in Singapore for private residential property (unlike some other jurisdictions). Parties use their own documents. That said, a well-drafted agreement should address:

• Full legal names and NRIC/FIN numbers of all parties
• Property address, including unit number and floor
• Tenancy term, commencement and expiry dates
• Monthly rent, due date, and acceptable payment modes
• Security deposit amount and conditions for deduction
• Repair and maintenance responsibilities (structural versus fair wear and tear)
• Diplomat clause (if applicable), governing early termination if a tenant is relocated overseas
• Option to renew, with any rent adjustment mechanism
• Notice periods for early termination by either party

For a ready-to-use template structured to current Singapore requirements, the private residential tenancy agreement on forms-legal.com covers these elements and can be downloaded and customised before stamping.

Early termination and the diplomat clause

Singapore tenancy agreements routinely include a diplomat clause — or "diplomatic clause" — that allows a tenant to exit early (typically after a minimum 12-month period in a 24-month lease) with two months' written notice. Without this clause, early termination triggers a liability equal to the rent for the unexpired term, minus whatever rent the landlord recovers from a replacement tenant.

There is no statutory regime specifically codifying the diplomat clause, but the Small Claims Tribunals and District Court have consistently upheld them where properly drafted. A clause that simply says "tenant may leave early with notice" without specifying the minimum lock-in period or the notice requirement is ambiguous and likely to produce a dispute.

Using the Small Claims Tribunals for tenancy disputes

The Small Claims Tribunals (SCT), which sit within the State Courts, handle residential tenancy disputes for leases of up to two years. The monetary claim limit is S$20,000, or S$30,000 if both parties sign a Memorandum of Consent to the higher limit. Filing fees are modest — S$10 to S$20 — and lawyers are not permitted to represent parties, which keeps costs low and proceedings accessible.

Either party — landlord or tenant — may file. Common claims include deposit disputes, rent arrears, and repair failures. The SCT may order return of a deposit, payment of compensation, or other remedies within its jurisdiction. Disputes that exceed the SCT limit, or that involve leases of more than two years, must be pursued in the District Court, where legal representation and higher costs apply.

Checklist before signing

Before both parties sign the agreement:

• Conduct a detailed inventory inspection and photograph every room, listing existing damage
• Confirm the stamp duty calculation on the IRAS e-Stamping portal before signing, so the amount is not a surprise
• Verify whether the landlord holds the property as an individual or through a company — corporate landlords need to execute through an authorised signatory, and stamp duty is the same
• For HDB flats, confirm the subletting eligibility before signing rather than after
• Agree in writing on air-conditioner servicing frequency — a common source of deposit disputes — and record it in the agreement

An agreement that is clear on these points, properly stamped within 14 days, and signed by all parties is the foundation of a tenancy that is unlikely to end in a dispute filing.