When does Stamp Duty liability arise for a lease agreement, and can it be paid before the contracting parties have signed?

Updated by IRAS 1y ago

Stamping can be done before the document is executed.

However, if the lease agreement has been executed, it has to be stamped within the following timeframes:

1. Within 14 days after signing the document if it is signed in Singapore, or

2. Within 30 days after receiving the document in Singapore if it is signed overseas.

If the contracting parties signed on different dates, the stipulated timeline will be from the date the date of first signing.

Topics:

Stamp Duty Lease Duty

Related questions

Is stamping required and is stamp duty payable if an incoming tenant assumes the remaining lease period from the outgoing tenant?

Updated 12mo ago

If I had extended the tenancy period, do I need to stamp on the extension? And how is the stamp duty computed?

Is stamping required and stamp duty payable when a new tenant takes over the remaining lease period from an outgoing tenant, with a 1.5-month extension but no consideration paid.

When must Stamp Duty be paid?

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