Can I own property in Singapore?

A citizen of Singapore living abroad: Yes. A Singapore citizen living abroad buys like any citizen. A foreign national: Yes, with conditions. Private condominiums and apartments are open without approval. Landed houses need the Singapore Land Authority's written approval, rarely given outside Sentosa Cove. Public housing is closed. Every residential purchase by a foreigner carries Additional Buyer's Stamp Duty of 60 percent, with nationals of the United States, Switzerland, Liechtenstein, Norway and Iceland treated as citizens under free trade agreements.

Does the rent agreement need registering?

Registration above seven years. Stamping applies to every lease, however short.

Who withholds tax on the rent, and how much?

No withholding at source. Yes. Rent from Singapore property is Singapore-source income, taxed on net rent after allowable expenses at the non-resident individual rate.

How does the rent reach me in India?

Opening an account without residence is possible at some banks with a visit, but not simple. Many absent owners keep an account from a prior stay or use an agent's client account. No capital controls and no exit tax. Singapore dollars move abroad by bank transfer at the bank's margin. No limit on bringing it back. Income from an LRS investment may be retained and reinvested abroad; if it is not reinvested it must be repatriated within 180 days of receipt. The bank records the purpose as income from property abroad. Singapore dollars move to India by bank transfer with no Singapore restriction; India has no inbound limit, taxes the rent at slab rates, credits the Singapore tax through Form 67, and takes Schedule FA disclosure.

Renting out property in Singapore while living in India

Singapore's rules for a landlord living in India: ownership, the rent agreement, who withholds tax, and how the rent reaches you.

General information, not legal or tax advice. Rules change and your situation may differ. Check the sources on this page and confirm with a lawyer or accountant in the country before you act.

Desk research Last reviewed 1 October 2026 Report an inaccuracy

The short answers

Can I own property in Singapore?: A citizen of Singapore living abroad: Yes. A Singapore citizen living abroad buys like any citizen.; A foreign national: Yes, with conditions. Private condominiums and apartments are open without approval. Landed houses need the Singapore Land Authority's written approval, rarely given outside Sentosa Cove. Public housing is closed. Every residential purchase by a foreigner carries Additional Buyer's Stamp Duty of 60 percent, with nationals of the United States, Switzerland, Liechtenstein, Norway and Iceland treated as citizens under free trade agreements.
Does the rent agreement need registering?: Registration above seven years. Stamping applies to every lease, however short.
Who withholds tax on the rent, and how much?: No withholding at source. Yes. Rent from Singapore property is Singapore-source income, taxed on net rent after allowable expenses at the non-resident individual rate.
How does the rent reach me in India?: Opening an account without residence is possible at some banks with a visit, but not simple. Many absent owners keep an account from a prior stay or use an agent's client account.; No capital controls and no exit tax. Singapore dollars move abroad by bank transfer at the bank's margin.; No limit on bringing it back. Income from an LRS investment may be retained and reinvested abroad; if it is not reinvested it must be repatriated within 180 days of receipt. The bank records the purpose as income from property abroad.; Singapore dollars move to India by bank transfer with no Singapore restriction; India has no inbound limit, taxes the rent at slab rates, credits the Singapore tax through Form 67, and takes Schedule FA disclosure.

Renting out property in Singapore

What applies because the property is in Singapore, whoever owns it.

Who may own residential property

Who may own residential property, by audience
Citizens living in the country	Allowed Anywhere, including public housing and landed homes.
Residents of any nationality	With conditions A permanent resident may buy private condominiums and resale public flats after the waiting period, pays a lower additional stamp duty than a foreigner, and needs approval for landed property.
Citizens living abroad	Allowed A Singapore citizen living abroad buys like any citizen.
Foreign nationals living abroad	With conditions Private condominiums and apartments are open without approval. Landed houses need the Singapore Land Authority's written approval, rarely given outside Sentosa Cove. Public housing is closed. Every residential purchase by a foreigner carries Additional Buyer's Stamp Duty of 60 percent, with nationals of the United States, Switzerland, Liechtenstein, Norway and Iceland treated as citizens under free trade agreements.

Letting it out from abroad

May a non-resident owner let it: Yes for a private property, with no permit. A public flat may be let whole only by a citizen household after the minimum occupation period and with the Housing Board's approval.
Licences, permits, landlord registration: None, but a private home may not be let for less than three consecutive months and a public flat for less than six; the Urban Redevelopment Authority prosecutes short-term letting.
Local agent or representative: No. Agents are common and licensed by the Council for Estate Agencies; an absent owner can let through one or manage directly.

The rent agreement

Written agreement required: In practice yes. A tenancy agreement must be stamped to be admissible in court, and stamping needs a document.
Mandatory standard form: None mandatory. The Council for Estate Agencies and the Singapore Institute of Surveyors and Valuers publish template agreements that most parties use.
Language: English.
Registry: None for an ordinary tenancy. IRAS stamps the lease; the Singapore Land Authority registers only leases of more than seven years.
When registration is required: Registration above seven years. Stamping applies to every lease, however short.
Who registers: The tenant stamps the agreement on the IRAS e-Stamping portal within fourteen days of signing, or thirty days if signed abroad.
Registration cost: Stamp duty of 0.4 percent of the total rent for the term, for a lease of up to four years.
If it is not registered: An unstamped lease cannot be given in evidence until the duty and a penalty of up to four times the duty are paid.
Stamp duty: Lease duty of 0.4 percent of the total rent over the term for leases of up to four years, paid by the tenant through IRAS e-Stamping within fourteen days.
Notarisation and witnesses: None required.
E-signature: Valid under the Electronic Transactions Act 2010. Sign with Singpass gives a secure electronic signature with statutory presumptions; any other reliable method is also recognised. A foreign landlord without Singpass signs through a platform or on paper.
The usual term: One or two years, with a diplomatic clause allowing the tenant to leave after a year on two months' notice if posted abroad.

Rules the agreement must respect

Deposit: No statutory cap. One month's rent per year of lease is the norm, held by the landlord and returned on handover less agreed deductions.
Rent increases: Whatever the agreement says. No rent control; increases are agreed at renewal.
Notice periods: As agreed, usually one or two months, with the diplomatic clause as the common early exit.
Disputes: The Small Claims Tribunals for tenancy claims within their limit, otherwise the courts. Self-help eviction is unlawful.
Mandatory disclosures: Not applicable

Tax when the landlord lives abroad

Is the rent taxed here: Yes. Rent from Singapore property is Singapore-source income, taxed on net rent after allowable expenses at the non-resident individual rate.
Withholding at source: No
Withholding rate: Not applicable
Who withholds: Not applicable
What the tenant must register: Not applicable
How to reduce it: Not applicable
Filing and tax ID: A non-resident individual files an annual return on Form M and pays tax at the flat non-resident rate of 24 percent on net rent, with no personal reliefs.
VAT or GST on rent: None on residential rent, which is exempt from GST.
Municipal and housing fees: Annual property tax to IRAS on the annual value, at the non-owner-occupied residential rates, which run from 12 to 36 percent of annual value in bands. Maintenance fees to the condominium's management corporation are the owner's.

Money inside the country

How tenants pay: PayNow, FAST or GIRO bank transfer to the landlord's account. Cheques are fading.
Currency of rent: SGD
Bank account for a non-resident owner: Opening an account without residence is possible at some banks with a visit, but not simple. Many absent owners keep an account from a prior stay or use an agent's client account.
Paying rent to an overseas account: Allowed; nothing requires a local account.
Taking rent out of the country: No capital controls and no exit tax. Singapore dollars move abroad by bank transfer at the bank's margin.

Living in India

What India asks of its residents who own and let property abroad.

Owning property abroad from here

Buying abroad: Allowed under the Liberalised Remittance Scheme: up to USD 250,000 per person per financial year, which relatives may pool for one property. Also by inheritance, by gift from a resident who owned it lawfully, or from income already held abroad.
Reporting foreign assets and accounts: Every resident reports foreign property, accounts and the income from them in Schedule FA of the annual return, with the rent itself in Schedule FSI. Leaving it out is penalised under the black money law.
Tax at home on foreign rent: Residents are taxed on worldwide income, so foreign rent is taxed in India at slab rates after the standard deduction. Tax paid abroad is credited through Form 67, filed before the return, under the treaty with that country or unilaterally where there is none.
Bringing rent home: No limit on bringing it back. Income from an LRS investment may be retained and reinvested abroad; if it is not reinvested it must be repatriated within 180 days of receipt. The bank records the purpose as income from property abroad.
Digital identity for e-signing: Aadhaar eSign signs any Indian document and a growing number of foreign platforms accept it. Where it is not accepted, a certificate-based digital signature from an Indian certifying authority, or the foreign platform's own e-signature, does the job.

Between India and Singapore

What applies to this pair of countries in particular.

Tax treaty between the two countries: Yes
Withholding under the treaty: Not applicable: Singapore withholds nothing on rent. The landlord files Form M and pays 24 percent on net rent; India credits that tax through Form 67 under the treaty.
The usual vehicle for this corridor: A condominium bought under the Liberalised Remittance Scheme with 60 percent Additional Buyer's Stamp Duty; a licensed agent; a yearly Form M return.
Banking blocks: Public flats are closed to foreigners and landed homes need approval, so the choice is a private condominium, and the 60 percent duty on purchase is the real cost.
Typical remittance route and cost: Singapore dollars move to India by bank transfer with no Singapore restriction; India has no inbound limit, taxes the rent at slab rates, credits the Singapore tax through Form 67, and takes Schedule FA disclosure.
What most people do: Buy a condominium under LRS, let through an agent on a one- or two-year lease the tenant stamps, file Form M each year, and declare the rent and the account in India.

Sources

Ministry of Law: land policy and administration, the Residential Property Act — www.mlaw.gov.sg
IRAS: Additional Buyer's Stamp Duty — www.iras.gov.sg
IRAS: stamp duty when renting a property — www.iras.gov.sg
IRAS: income from property rented out — www.iras.gov.sg
IRAS: individual income tax rates, residents and non-residents — www.iras.gov.sg
IRAS: property tax rates — www.iras.gov.sg
IRAS: income received from overseas — www.iras.gov.sg
gov.sg: renting out your HDB flat, a homeowner's guide — www.gov.sg
URA: enforcement against unauthorised short-term accommodation in private homes — www.ura.gov.sg
Singapore Statutes Online: Electronic Transactions Act 2010 — sso.agc.gov.sg
GovTech: Sign with Singpass — www.developer.tech.gov.sg
Income Tax Department of India: the India–Singapore tax treaty — www.incometaxindia.gov.in
RBI Master Direction: Acquisition and Transfer of Immovable Property under FEMA — www.rbi.org.in
Ministry of External Affairs: acquisition and transfer of immovable property in India by NRIs and OCIs — www.mea.gov.in
RBI FAQ: Accounts in India by Non-residents (NRE, NRO, current income) — www.rbi.org.in
RBI FAQ: Remittance of Assets (the USD 1 million limit) — www.rbi.org.in
RBI FAQ: Liberalised Remittance Scheme — www.rbi.org.in
RBI FAQ: Purchase of immovable property outside India — www.rbi.org.in
Income Tax Department: TDS rates, including section 195 for non-residents — www.incometaxindia.gov.in
Income Tax Department: Form 13, certificate under section 197 for a lower or nil rate — www.incometaxindia.gov.in
Income Tax Department: Form 15CA, remittance to a non-resident — www.incometaxindia.gov.in
Income Tax e-filing portal: Form 67 FAQ, foreign tax credit — www.incometax.gov.in
Income Tax e-filing portal: guide to Schedules FA, FSI and TR — www.incometax.gov.in
The Registration Act, 1908 (Delhi Revenue Department copy), section 17 on leases — revenue.delhi.gov.in
MeitY: The Information Technology Act, 2000 (sections 3, 3A and 10A) — www.meity.gov.in
UIDAI: enrolment and update, who may enrol — uidai.gov.in
UIDAI: NRI Aadhaar enrolment — uidai.gov.in
PIB: Model Tenancy Act, states that have adopted it (25 July 2022) — www.pib.gov.in
PIB: draft Model Tenancy Act, the security deposit cap (11 July 2019) — www.pib.gov.in
StockHolding e-Stamping, the Central Record Keeping Agency — www.shcilestamp.com
IGR Maharashtra: leave and licence e-registration and stamp duty — igrmaharashtra.gov.in
GST Council: Notification 12/2017-Central Tax (Rate), exemption for residential dwellings — gstcouncil.gov.in
CBIC: Notification 04/2022-Central Tax (Rate), renting to a registered person — cbic-gst.gov.in
Controller of Certifying Authorities: digital signature certificates — cca.gov.in
Delhi Police: citizen services, including tenant registration — delhipolice.gov.in