HDB letting rules were read on HDB's pages, updated 11 May 2026. Whole-flat letting is for Singapore Citizen owners, after the minimum occupation period, and never for Plus or Prime flats. Tenant caps for 4-room and larger flats fall from 8 to 6 for tenancies running past 2028.
Who may let a home out
| Whole home | Rooms | |
|---|---|---|
| HDB, citizen owner | Yes, after the 5-year minimum occupation period | Yes, after it, and the owner must keep living in the flat |
| HDB, PR owner | No | Yes |
| HDB Prime and Plus flats | No, even after the 10-year period | Rooms only |
| Private home or EC (after its minimum period) | Yes | Yes |
The shortest tenancy
- HDB whole flat: 6 months per tenancy. Short-term letting is not allowed.
- Private home: 3 consecutive months (URA). Anything shorter is illegal short-term accommodation.
- HDB approves a letting for up to 3 years, or 2 years if any tenant is a non-Malaysian non-citizen.
HDB non-citizen quota
- 8% at neighbourhood level and 11% at block level.
- It applies when any tenant of the whole flat is a non-Malaysian non-citizen. Malaysians are not counted. It does not apply to room rentals.
- If the quota is full, the flat can be let only to Singaporeans and Malaysians. It is worth checking the HDB e-service before marketing a flat, because a full quota ends a deal late.
Who can be a non-citizen tenant of an HDB flat
Someone holding a valid Employment Pass, S Pass, Work Permit, Student Pass, Dependant's Pass or Long-Term Visit Pass, valid for at least 6 months at the date of application. Holders of tourist and short-term visit passes cannot rent a whole flat. HDB approval is needed before the tenancy starts.
How many people can live in a let home
| Home | Unrelated occupants |
|---|---|
| HDB 1-room and 2-room | 4 |
| Other HDB flats and private homes | 6 |
| HDB 4-room and larger, private homes of 90 sqm and above | 8, under a temporary relaxation, registered with HDB or URA (about $20 for a private home) |
The relaxation to 8 was extended in January 2026 to 31 December 2028, and has been extended more than once, so it is worth confirming with HDB or URA before relying on it.
Penalties
Subletting without HDB approval carries fines of up to $5,000 and possible compulsory acquisition of the flat.
The costs on each side
What the landlord pays
| Cost | Detail |
|---|---|
| Agent commission | 1 month's rent for a 24-month lease, pro-rated by term, plus GST |
| Property tax | Non-owner-occupied rates of 12% to 36%, with no 2026 rebate |
| Income tax on net rental income | Actual expenses, or the 15% deemed expense plus mortgage interest |
| HDB subletting application | HDB approval is mandatory, with a small administrative fee; check the current amount on the HDB portal |
| Air-conditioning servicing | Typically quarterly, and often the landlord's above a minor-repair threshold |
| Repairs and replacements | White goods, water heater, plumbing |
| Fire or landlord insurance | Recommended |
| MCST maintenance | Continues whether or not the home is let |
| Vacancy | Assume 80% to 90% occupancy over the year, not 100% |
| Furnishing and refresh | Between tenancies |
What the tenant pays at signing
| Cost | Detail |
|---|---|
| Stamp duty on the lease | 0.4% of total rent, due within 14 days. $4,000 a month for 24 months is $384 |
| Security deposit | 1 month for a 1-year lease, 2 months for a 2-year lease |
| Advance rent | 1 month |
| Agent commission | 1 month's rent for 24 months, pro-rated, plus GST, paid to their own agent |
| Utilities and internet | Deposit and set-up |
| Air-conditioning servicing | Usually the tenant's |
| Minor repairs | Typically the first $150 to $300 per item |
| Handover inventory | Photographs of everything: deposit disputes turn on them |
Cash at signing, $4,000 a month for 24 months: 2 months' deposit ($8,000) + 1 month in advance ($4,000) + stamp duty ($384) + commission of 1 month plus GST ($4,360) = about $16,744.
The diplomatic clause (usually after 12 months, with 2 months' notice), the minor-repair clause and air-conditioning servicing are market conventions, not law, and are all negotiable.
Stamp duty on a lease
| Lease term | Duty |
|---|---|
| A definite term of 4 years or less | 0.4% of the total rent for the whole term |
| More than 4 years, or indefinite | 0.4% × 4 × Average Annual Rent |
| Average Annual Rent of $1,000 or less | Exempt |
- The base is the contractual or the market rent, whichever is higher, including maintenance, furniture and fittings, and A&P charges, and excluding GST.
- Where rent is stepped or there is a rent-free period, IRAS uses the Average Annual Rent. Twenty-four months at $4,000 with one month free is $92,000 of rent, and an Average Annual Rent of $46,000.
- Due within 14 days of signing (30 days if signed overseas). Late payment carries a penalty of the higher of $10 or the duty, up to 3 months late, and up to 4 times the duty beyond.
- By convention the tenant pays, but both parties are jointly liable, so the tenancy agreement should say who pays. The minimum is $1, rounded down to the dollar.
| Rent a month | Term | Total rent | Stamp duty |
|---|---|---|---|
| $2,500 | 12 months | $30,000 | $120 |
| $3,000 | 24 months | $72,000 | $288 |
| $4,000 | 24 months | $96,000 | $384 |
| $6,000 | 24 months | $144,000 | $576 |
| $8,000 | 24 months | $192,000 | $768 |
Property tax: lived in and let out
Tax is the home's Annual Value, IRAS's estimate of a year's market rent before furnishing and maintenance, multiplied by progressive rates.
IRAS. Owner-occupied rates from 1 January 2025; other residential property from 1 January 2024. Before any rebate.
| Annual Value band | Rate when let out or empty (from 1 January 2024) |
|---|---|
| First $30,000 | 12% |
| Next $15,000 | 20% |
| Next $15,000 | 28% |
| Above $60,000 | 36% |
Owner-occupied rates (from 1 January 2025) start at 0% on the first $12,000 and rise to 32% above $140,000. A 2026 one-off rebate of 15% for owner-occupied HDB flats, and 10% capped at $500 for owner-occupied private homes, does not apply to a home that is let out.
Worked example. A 2-bedroom condominium let at $2,600 a month has an Annual Value of about $31,200. Let out, the tax is 12% × $30,000 + 20% × $1,200 = $3,840 a year. Lived in, the same Annual Value comes to about $770 before the rebate. Moving a home from owner-occupied to let out can add $3,000 to $4,000 a year in property tax alone, before income tax, which is why a quoted 4% gross yield can be closer to 2.5% to 3% after tax.
More on the duties and lending rules in what it costs to buy and sell.