All lease documents need to be stamped. These include Lease or Tenancy Agreement to let or sublet the entire property or part of a property such as a room in a HDB flat, Agreement for Lease, Agreement for Variation of Lease, Acceptance to the Letter of Offer, and all other written agreements pertaining to any property leasing transactions.
Lease renewal or extension of lease is considered a fresh lease. Full stamp duty rates will apply. Any written agreement to renew or extend the lease also needs to be stamped.
Stamp duty rates and computation
Person liable to pay stamp duty
Stamping existing lease with revised terms (e.g. additional or reduction in rental)
Types of document not considered a lease (e.g. Licence)