How to pay lease stamp duty?
This is a guide on how you you can pay IRAS the stamp duty for a signed Tenancy Agreement.
How much?
0.4% x Average Annual Rent x number of years (cap at 4 years)
Who pays?
Either the tenant or landlord can pay the stamp duty. The standard practice is for tenant to pay.
How to pay?
- Go to iras.gov.sg > Login > Stamp Duty > Login with your Singpass
- Stamping > Lease & Tenancy
- Fill the form in the 7 sections. I’ll highlights the important fields:
- Select Lease/Tenancy Agreement > Acceptance to Offer of Lease
- Format of Document can be Physical or Electronic. If Physical, you will be able to upload the PDF later.
- Date of Document = Date of signing the Tenancy Agreement. IMPORTANT: The date should be LESS than 14 days from the stamping, otherwise there is a penalty fee.
- Make payment using PayNow/etc
Once paid, you can download the Certificate of Stamp Duty.
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