Notify and stamp the lease
Letting and increased rental charges generally must be reported within 15 days. Timely electronic stamping can satisfy the notification route stated by IRAS; if stamping occurs later, a separate property-tax update is needed. Document stamping deadlines are distinct: generally 14 days after Singapore execution or 30 days after overseas execution is received in Singapore.
Whole letting versus room rental
Whole-home letting withdraws owner-occupier rates from the letting date. Partial letting while the owner continues living there can retain them. After a lease ends and the owner moves back, apply again; the concession does not automatically return. Rental earnings separately require an income-tax review with supporting rent and expense records.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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