Stamp Duty on Tenancy Renewal in Singapore
Yes — every tenancy renewal in Singapore needs to be stamped with IRAS. The rate is 0.4% of total rent (1-year leases) or 0.4% of average annual rent (1–3 year leases). Same as a new tenancy.
File within 14 days of signing. Updated for 2026 IRAS rates.
TL;DR
- ✓ Yes you need to stamp the renewal. Every renewal is a fresh stampable document.
- ✓ Rate: 0.4% of total rent for 1-year leases, or 0.4% of average annual rent for 1–3 year leases.
- ✓ Tenant typically pays by Singapore convention (the renewal can specify otherwise).
- ✓ 14-day filing window from signing. Late stamping incurs penalty of $10 (≤3 months late) or 4× duty (>3 months late).
- ✓ Same rate for HDB and condo — only rent and lease length change the duty.
- ✓ File via IRAS e-Stamping at mytax.iras.gov.sg.
Worked Examples
| Lease term | Rent | Total rent | Stamp duty |
|---|---|---|---|
| 1 year | $2,000/mo | $24,000 | $96 |
| 1 year | $3,000/mo | $36,000 | $144 |
| 1 year | $5,000/mo | $60,000 | $240 |
| 2 years | $3,500/mo | $84,000 | $168 |
| 2 years | $4,500/mo | $108,000 | $216 |
| 3 years | $3,000/mo | $108,000 | $144 |
For leases over 3 years, IRAS uses the highest annual rent across the term and applies a different rate band. See IRAS — stamp duty for leases.
When and How to File
1. Sign the renewal first.
The 14-day clock starts from the date both parties sign. Best practice: sign + stamp on the same day to avoid losing track.
2. Log into IRAS e-Stamping.
Go to mytax.iras.gov.sg, log in with Singpass, select Stamp Duty → File Stamp Duty.
3. Choose "Lease / Tenancy Agreement".
Enter property address, lease start/end dates, and rent. IRAS auto-calculates the duty.
4. Pay via PayNow QR or eGIRO.
Receive the stamp certificate immediately by email. Attach the certificate to your renewal agreement.
Generate your renewal agreement
Renew your existing Singapore tenancy in 2 minutes. Updated dates, new rent, IRAS-stamp-duty-ready PDF. Free to preview.
Frequently Asked Questions
Do I need to pay stamp duty on a tenancy renewal in Singapore?
Yes. Each tenancy agreement — including a renewal — is a separate stampable document under the Stamp Duties Act. The rate is 0.4% of the total rent for the renewal term (for leases of 1 year or less), or 0.4% of the average annual rent (for renewals of 1–3 years). It must be paid to IRAS within 14 days of signing the renewal agreement.
How much is stamp duty for a tenancy renewal?
For a 1-year renewal at $3,000/month: total rent = $36,000, stamp duty = 0.4% × $36,000 = $144. For a 2-year renewal at $4,000/month: total rent = $96,000, average annual rent = $48,000, stamp duty = 0.4% × $48,000 = $192. The rate is the same as for a new tenancy agreement.
Who pays the stamp duty on a tenancy renewal — landlord or tenant?
IRAS does not legally specify who pays. By Singapore convention, the tenant pays — this is what most tenancy agreements specify in the stamp duty clause. However, the parties can agree otherwise; some renewals shift the cost to the landlord as a negotiation lever.
When is the stamp duty due on a renewal?
Within 14 days of signing the renewal agreement, if signed in Singapore. Within 30 days if signed overseas. Late stamping incurs a penalty of $10 (if up to 3 months late) or 4× the duty (more than 3 months late). File and pay via IRAS e-Stamping at mytax.iras.gov.sg.
Is the stamp duty rate the same for HDB renewals and condo renewals?
Yes. Stamp duty on tenancy agreements is property-type-agnostic — the same 0.4% rate applies to HDB rentals, private condos, landed property, and room rentals. The only thing that changes the duty is the rental amount and the lease length.
Do I need to stamp the renewal if I am extending an existing lease without changes?
Yes — even if rent and terms are unchanged, a renewal creates a new tenancy period and is a fresh stampable document. The only exception is if the original agreement contained an explicit "option to renew" clause that pre-stamped a defined renewal term, but this is uncommon.
How do I calculate stamp duty on a tenancy renewal with a rent increase?
Use the new (increased) rent for the renewal term, not the old rent. For example: original rent was $3,000/month, renewal at $3,300/month for 1 year → total rent = $39,600, stamp duty = $158.40. Stamp duty is always based on the rent stated in the renewal agreement itself.
What happens if I forget to stamp a tenancy renewal?
An unstamped renewal is not admissible as evidence in a Singapore court — meaning if there is a dispute, you cannot rely on the agreement. You can stamp it late but will incur penalties (capped at 4× the original duty). Stamp it within 14 days to avoid penalties.