06/10/2026
STAMP DUTY FOR TENANCY AGREEMENT IS COMPULSORY
You are required to stamp a document before you sign it. However, if you have signed a document and have stamped it (together with payment of the duty) within the following time frame, no penalty will be charged:
Within 14 days after signing the document if it is signed* in Singapore or
Within 30 days after receiving the document in Singapore if the document is signed* overseas
*Generally refers to the date the document is first signed. Please note that for trust instrument, it is considered executed only when it is signed, sealed and delivered.
Consequences for late payment or non-payment of Stamp Duty
IRAS may take the following actions if you fail to pay by the due date:
Impose penalties
Appoint agents like your bank, employer, tenant or lawyer (handling the sale of any of your property) to recover the overdue duty
Issue a Travel Restriction Order (TRO) to stop you from leaving Singapore
Take legal action
The above list is not exhaustive.
You are required to pay the stamp duty by the payment due date even if you have filed an objection and are awaiting the outcome. If the assessment is subsequently revised, any excess payment will be refunded.
Penalty
Delay in payment not exceeding 3 months
A penalty of $10 or an amount equal to the duty payable, whichever is greater, will be imposed for late payments not exceeding 3 months.
Delay in payment exceeding 3 months
A penalty of $25 or 4 times of the duty payable, whichever is greater, will be imposed for late payments exceeding 3 months.
