Fair Tenancy Framework: Stamp Duty

Business Leasing Guide: Section 2.7 Stamp Duty


Lease agreements are registered for tax purposes and are subject to stamp duty imposed by the tax authority.


Stamp duty is typically paid by the tenant based on a tax scale that can be obtained from IRAS’s website.

What Frequently Happens in Practice:

As what is mentioned in the guide, stamp duty is typically 100% paid by the tenant.

SG TUFF Recommendation:

When a tenant is required to bear 100% of the stamp duty, it sends across a very powerful message: the terms of the tenancy agreement are going to be unconscionably harsh or one-sided, and that it is perfectly acceptable.

We recommend we reinforce the spirit of fairness and reciprocity by changing the conditions of business leasing. It should be made mandatory that both landlord and tenant should each share equally the stamp duty.

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