How to Register a Tenancy Agreement with IRAS

Registering a tenancy agreement with IRAS means paying stamp duty — a one-off tax that makes the lease legally admissible in a Singapore court. Without it, you cannot enforce rent collection or eviction clauses. As of 2026, electronic stamping is mandatory for all new leases. A typical 2‑year rental at $3,000/month incurs a duty of $288 (0.4% × 2 × $36,000 Average Annual Rent).

What You’ll Need Before You Start

Before logging in, have these ready on your device:

• Singpass (individual) or CorpPass (company) with two‑factor authentication active
• A soft copy of the fully signed tenancy agreement (PDF format)
• Payment: e‑NETS (DBS/POSB, OCBC, UOB) or Visa/Mastercard credit card

Step 1: Calculate Your Stamp Duty

Stamp duty is computed on a tier based on the lease term, using the Average Annual Rent (AAR) — your monthly rent × 12.

Lease Duration	Duty Formula
1 year or less	0.4% × total rent for the period
>1 year to 3 years	0.4% × 2 × AAR
More than 3 years	0.4% × 4 × AAR

For example, a 5‑year lease with $4,000 monthly rent: AAR = $48,000 → duty = 0.4% × 4 × $48,000 = $768.

Step 2: Log In to the e‑Stamping Portal

Go to the IRAS e‑Stamping portal and sign in via Singpass. If you are acting for a company, use CorpPass. The system auto‑populates property data when you enter the address — pulling from URA’s database, so errors drop sharply.

Step 3: Fill In the Stamp Duty Return

Select “Lease / Tenancy Agreement” as the document type. Input:

• Property address and postal code
• Landlord and tenant NRIC/FIN/UEN
• Monthly rent, lease start/end dates, any rent‑free period (these count towards total rent)
• Date of the agreement

Double‑check the lease commencement date — the stamping clock starts from the earliest date you signed or occupied the unit.

Step 4: Review and Pay

The portal will display the computed duty. Confirm the figures, then pay immediately via e‑NETS (direct debit) or credit card. GIRO is available only for volume stampers with a pre‑arranged account. Payment is instant; you’ll see a payment success screen.

Step 5: Download the Stamp Certificate

A PDF stamp certificate generates right after payment. The document carries a unique stamp certificate number and an electronic stamp. Print it and attach it to the original tenancy agreement. The soft copy is also permanently retrievable from the e‑Stamping dashboard.

Common Pitfalls That Trigger Errors

• Wrong start date — using the move‑in date instead of the tenancy agreement date can result in an under‑declared lease period.
• Part‑unit rental (e.g., a room) — the duty still applies based on the room’s rent, not the whole unit’s.
• Forgotten rent‑free period — even if no cash changes hands, those months are part of the lease term and add to the total rent calculation.
• Stamping a draft agreement — IRAS requires the signed, final copy; a re‑stamp will cost you extra.

Penalties for Late or Non‑Stamping

You must stamp within 14 days if the agreement is signed in Singapore. If you miss that window:

• Within 3 months: penalty up to $50 or the duty payable, whichever is higher
• After 3 months: penalty up to 4 times the duty payable

An unstamped tenancy agreement cannot be used as evidence in court. Landlords cannot recover rent arrears or possession through legal channels without a stamped document.

FAQ

Can I stamp an oral tenancy?
Yes, but first reduce the terms to a signed written agreement. IRAS stamps only written documents.

The rent changes mid‑term — do I re‑stamp?
If the lease already allows for a variation and you formalise it in writing, you must stamp the supplementary agreement (duty on any additional rent).

How do I retrieve a lost stamp certificate?
Log back into e‑Stamping, go to “Enquiry/Reprint” and download the certificate again at no cost.

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References

• IRAS Stamp Duty for Property (2026)
• Stamp Duties Act (Cap. 312)
• IRAS e‑Stamping User Guide (2026)
• Singapore Land Authority, Property Ownership Data (2026)