Is the tenant required to pay stamp duty for HDB room rental if the rent is $900 per month?

Yes, a tenant is required to pay stamp duty for an HDB room rental in Singapore, regardless of the type of property or the specific rent amount. Here are the key points:

- Stamp duty is a tax on the tenancy agreement documents and is payable by the tenant, although this can be negotiated and stated in the tenancy agreement.
- For a lease period of four years or less, the stamp duty is calculated as 0.4% of the total rent for the lease period.
- If the lease period is more than four years or for an indefinite term, the stamp duty is 0.4% of four times the Average Annual Rent.
- In your case, with a monthly rent of $900, you would need to calculate the total rent for the lease period and then apply the 0.4% rate to determine the stamp duty payable.
- The stamp duty must be paid before or within 14 days of signing the tenancy agreement if signed in Singapore, or within 30 days if signed overseas, to avoid penalties.

For example, if the lease is for 24 months, the total rent would be $900 * 24 = $21,600. The stamp duty would then be 0.4% of $21,600, which is $86.40.