Is the tenant required to pay stamp duty for HDB room rental?

Yes, a tenant is required to pay stamp duty for an HDB room rental in Singapore. This stamp duty is a tax on the tenancy agreement documents and applies whether the tenant is renting a room or an entire unit.

Here are the key points:
- The stamp duty is typically 0.4% of the total rent for the lease period if the lease is four years or less.
- For lease periods exceeding four years or for indefinite terms, the stamp duty is 0.4% of four times the Average Annual Rent.
- The tenant is usually the party liable to pay the stamp duty, although this can be negotiated and stated in the tenancy agreement.
- The stamp duty must be paid before or within 14 days of signing the tenancy agreement to avoid penalties.

This ensures the tenancy agreement is legally valid and compliant with Singapore's tax regulations.