Please e-Stamp the tenancy agreement within 15 days of the change in rental amount or lease payment for your let out property.
If the tenancy agreement has been e-Stamped , you need NOT notify IRAS of the change in rental amount or lease payment. If you do not have a tenancy agreement, you can inform us via the following:
The penalty for non-compliance of the above obligation is a fine of up to $5,000 and an interest on the tax amount at such rate as may be prescribed (if any).
The rent that you receive from the letting of your property in Singapore is subject to income tax. Find out more about Rent from property.
For companies that own property for rental, refer to corporate owners .