Renting an office in Singapore: what a tenant needs to know

Researched and written 2026-09-29 13:23 SGT · 11 sources listed at the end · draft 1 · figures verified against the named sources on the date shown; where a source has since moved, the element carries a marker.

An office lease is a different transaction from a property purchase, not a smaller version of one. There is no BSD, no ABSD, no citizenship tier, no LTV, no TDSR — because you are not buying anything. What replaces all of that is a Letter of Offer, a security deposit, a fit-out period, and a reinstatement clause at the far end that most tenants only read closely once, on the way out, when it is too late to negotiate. This page walks through the mechanics, the tax and eligibility questions that do survive the switch from buying to renting, the fit-out spend that is this page's version of control, and the frame this site applies to every property decision — what it does to your balance sheet, your cash flow and your P&L, which are three different things, not one.

The short version

• 1. You sign a Letter of Offer first, then a formal tenancy agreement or Agreement for Lease; the Letter of Offer already locks in rent, term, deposit and permitted use.
• 2. Rent is quoted gross — a base rent plus a service charge — commonly S$10.50–S$11.00 psf base plus S$1.00–S$1.50 psf service charge in the 2026 CBD market.
• 3. No BSD, ABSD, SSD or property tax touches a tenant directly; what does touch you is stamp duty on the lease itself (Lease Duty) and GST on the rent.
• 4. There is no eligibility test and no citizenship tier for renting an office — that machinery exists on this site's buy pages, not here.
• 5. There is no mortgage, LTV, TDSR or MSR either; the borrowing question that does show up is a business loan for the fit-out, and a personal guarantee from a director.
• 6. Fit-out is where you actually exercise control on this page, the way reno, addition-and-alteration and rebuild are for a buyer; the reinstatement clause is what claws that control back at the end.
• 7. Property agent commission on an office lease runs roughly half a month's rent for a short lease to about a month's rent for a longer one — and CEA's own consumer guidance page for tenants covers residential renting only, not this.

The mechanics: how a Singapore office lease actually gets signed

URA classifies an office as a Business use: premises used as a place of business for administrative work, with banks, finance offices, real estate firms, employment agencies and advertising agencies given as examples. That definition matters because it is what fences an office in — an industrial building or a Business Park unit may not be used as office premises at all; URA treats that as incompatible with the site's own planning intention, which is why a business needing a warehouse cannot simply lease the cheapest industrial shell and call the admin corner an office beyond the ancillary quota JTC allows there.

A Singapore office lease runs on a Letter of Offer that locks in the commercial terms — rent, term, deposit, permitted use, fit-out period — the moment the tenant signs it and pays the deposit. A formal tenancy agreement or Agreement for Lease follows for legal review, but by then the business terms are already fixed; that is the document to negotiate hard on, not the one that comes after. Standard leases commonly run 3 years at a fixed rent; 5-year leases typically carry a rent step-up in years 4 and 5, commonly S$0.30 to S$0.50 psf in the 2026 CBD market, or a percentage or market-review escalation instead. Advertised rent is quoted gross — a base rent plus a service charge — commonly around S$10.50–S$11.00 psf base plus S$1.00–S$1.50 psf service charge in the market examples read this run.

Benchmark security deposit is 3 months' gross rent, commonly phased as 1 month on signing the Letter of Offer and 2 months on signing the lease or taking possession. A bank guarantee is usually accepted instead of cash, at a reported annual cost of about 1.5–2% of the guaranteed sum — a real, recurring cost of keeping cash off the deposit rather than a one-off. A weaker covenant (low paid-up capital, a newly incorporated entity) can be asked for up to 6 months; an established multinational can sometimes negotiate down to about 2 months. Deposit return is set by the contract, not by any government-set rule, commonly 30 to 90 days after the lease ends or reinstatement completes.

Rent-free fit-out periods reported in the 2026 market run about 1–2 months for a 2,000–3,000 sq ft unit, 2 months or more (up to 12–16 weeks for shell-and-core space) for a unit of 4,000 sq ft or larger, and 2–4 weeks for an already-fitted unit. The service charge commonly continues to run during that period even though base rent is waived — a cash outflow that starts before the business has moved a single desk in.

One legitimate alternative sits outside all of this: URA's Home Office Scheme lets an owner, tenant or authorised occupant of a private residential property run an administrative-only business from home on a one-time permit — up to two non-resident employees, no clients on site, no goods sold or solicited, no signage. It will not suit a business that needs to see clients or run a team from a floor, but for a genuinely home-based administrative operation it removes the entire lease question this page otherwise walks through.

Eligibility: what a company needs in place before it can sign

There is no eligibility test on the tenant side the way there is on this site's HDB or landed-property buy pages. Any lawfully registered business — sole proprietorship, partnership, LLP, private limited company, or a foreign company's Singapore branch or representative office — can sign an office lease. What you do need settled first is a Singapore-registered business entity with ACRA, because a landlord's own due diligence and, separately, your GST and tax obligations, run off that registration, not off the lease.

A Singapore company's registered office and the office it actually works out of are two separate things, and conflating them causes real problems. The registered office must be a physical Singapore address, not a P.O. box, able to receive statutory correspondence from ACRA, IRAS and MOM; a change of address must be notified to ACRA within 14 days. Since the Corporate and Accounting Laws (Amendment) Act 2025 (first tranche commencing 6 May 2026), the old fixed three-hour daily public-opening requirement is replaced by a notice-based system where someone entitled to inspect company records gives reasonable notice first, rather than a landlord expecting walk-in visitors during set hours. Many small companies use a corporate-secretary or filing agent's address as the registered office while renting a completely different unit, sometimes a coworking desk, as the place the business actually operates — which is lawful, provided the registered address itself still meets ACRA's requirements.

GST registration becomes compulsory once a person's or company's taxable turnover crosses S$1 million, assessed either retrospectively over the past 12 months or prospectively over the next 12. This is a business-wide test, not a lease-specific one, but it decides whether the GST charged on your rent is a real cost or simply a pass-through you reclaim as input tax — which is the actual reason a young, pre-revenue company's rent is more expensive in cash terms than an established GST-registered one paying the identical quoted rent.

Citizenship status: SC, PR, foreigner, and the FTA nationals — why leasing sidesteps all of it

This site draws a hard line elsewhere between a Singapore Citizen, a PR, an ordinary foreigner, and the FTA nationals treated as citizens for stamp duty — the United States, Switzerland, Liechtenstein, Norway and Iceland. None of that machinery reaches an office lease, because none of it is a buying question. ABSD, the FTA remission, and Land Dealings Approval Unit approval all attach to acquiring property; signing a tenancy agreement acquires nothing. A foreign individual or a foreign-owned company leasing office space in Singapore needs no citizenship-linked approval to do it.

The nearest this site's citizenship framework comes to touching an office lease at all is on the buy side of the same product: SLA's foreign-ownership list states that a foreign person may buy 'industrial and commercial properties' without approval — office space sits in that no-approval category, unlike landed housing or vacant residential land. That fact belongs to a company deciding whether to buy instead of rent (see /buy/realty/office), not to the act of leasing itself, which has no ownership test to sidestep in the first place.

What citizenship does affect, indirectly, is who can lawfully work from the office once it is leased — an Employment Pass, S Pass or Work Permit is a MOM gate on the employee, run entirely separately from the lease, and a landlord's consent to your permitted use has nothing to do with your staff's work-pass status.

Taxes: what actually falls on a tenant renting office space

Buyer's Stamp Duty, Additional Buyer's Stamp Duty and Seller's Stamp Duty are all acquisition duties — they attach to buying and selling property, and a pure commercial property such as an office unit is in any case exempt from SSD however soon after purchase it changes hands. None of the three reaches a tenant at all; you are not acquiring the property, so none of the machinery this site spends thousands of words on for a buyer applies to you.

What does reach you is Lease Duty — stamp duty on the tenancy agreement itself — at 0.4% of the total rent over the whole term for a lease of 4 years or less, or 0.4% of four times the Average Annual Rent for a longer or indefinite term. AAR is the higher of the average contractual rent or the annualised market rent, plus other tenant-borne charges under the lease, excluding GST; no duty is payable at all where AAR is S$1,000 or less. It is payable within 14 days of signing in Singapore. By convention, and commonly by an express clause in the Letter of Offer, the tenant bears this cost — the Stamp Duties Act itself does not allocate liability between landlord and tenant, so check the clause rather than assume.

GST applies on top of both the base rent and the service charge at the prevailing 9% rate where the landlord is GST-registered, which almost every institutional commercial landlord is. The sale and lease of non-residential property is a standard-rated taxable supply; a GST-registered tenant can generally recover the GST charged on rent as input tax against its own output tax, while a non-GST-registered tenant simply absorbs it as a real cost — the same registration-threshold point that decided your fit-out cost above now decides your ongoing rent cost too.

Property tax is the landlord's liability, not yours directly: non-residential property is taxed at a flat 10% of Annual Value, with no owner-occupier concession and no relief for a vacant period. It is not charged to you by IRAS, but a landlord facing a flat, uncapped 10% AV bill every year has every incentive to structure the service charge or an outgoings clause so that some or all of it is recovered from tenants — read the lease's outgoings and service-charge definitions closely rather than assume property tax is entirely someone else's problem.

One more tax event sits inside subletting, if you ever lease more space than you need and hand the excess to another business: at that point you are no longer only a tenant, you are also a landlord for that portion, and Lease Duty and GST on that sub-lease's rent become your obligation to manage, subject to the head lease actually permitting subletting at all.

Borrowing: there is no mortgage here, but there is still a loan question

Every borrowing page on this site is about a buyer's Loan-to-Value limit, Total Debt Servicing Ratio, or Mortgage Servicing Ratio — none of that apparatus exists for a tenant, because you are not financing the purchase of an asset. The borrowing question that does show up here is smaller and more ordinary: financing the fit-out itself, and the working capital to carry rent and payroll through a slow first year in the space. Enterprise Singapore's SME Working Capital Loan, run through the Enterprise Financing Scheme, lends up to S$500,000 per borrower (S$5 million per borrower group) over up to 5 years, with Enterprise Singapore sharing 50% of the default risk with the lender (70% for a company formed within the last 5 years, and temporarily 70% for all enterprises from 1 September 2026 to 31 March 2027); it is open to any ACRA-registered sole proprietorship, partnership, LLP or company, which an office tenant almost by definition already is.

The other financing question a lease quietly creates is a personal one: a landlord leasing to a newly incorporated company, or one with thin paid-up capital, commonly asks a director for a personal guarantee alongside the security deposit. The company is the named tenant and the party contractually liable under the tenancy agreement; an employee or director who occupies the space is not personally the tenant — but a personal guarantee reintroduces exactly the personal liability that incorporation was supposed to remove, and it is negotiated at the Letter of Offer stage, not after.

If the real question is not 'how do we finance this lease' but 'should we be buying instead of renting,' that is a different page: strata office loans run 60–70% LTV for a local buyer, tighter at 50–60% for a foreign buyer, since CPF cannot be used and MAS Notice 645 caps commercial lending at 80% LTV as a ceiling banks rarely reach in practice for lower-grade stock. See /buy/realty/office for that side of the same building.

Fit-out: the one place a tenant actually exercises control

Office fit-out cost is reported in four tiers: a basic refit (paint, carpet, light partitions, suburban Tier-B office) S$60–100 psf over 4–6 weeks; a standard fit-out (meeting rooms, M&E, finishes, Tier-A office) S$100–180 psf over 8–12 weeks; premium CBD Grade A (bespoke carpentry, integrated AV) S$180–280 psf over 12–16 weeks; and headquarters-grade (custom joinery, bespoke M&E, 15,000+ sq ft floors) S$280–450 psf over 16–24 weeks, plus a further 10–15% on top for design fees, permits, project management and contingency. Search-result summaries of Singapore fit-out contractor guides put similar 2026 figures at roughly S$70–S$90 psf basic, S$85–S$110 psf mid-range, and S$125–S$200+ psf premium — broadly consistent, with prime locations such as Marina Bay and Raffles Place commanding a premium within those ranges.

Cushman & Wakefield's own fit-out guide, in US dollars rather than Singapore dollars, prices a basic hybrid workplace fit-out at about US$102 psf, a collaborative/mid-range fit-out at about S$180 psf (about US$140), and an advanced/premium fit-out at up to about US$212 psf, stating that Singapore carries the highest fit-out cost in Southeast Asia against roughly US$105 psf in Manila and US$91 psf in Bangkok. That figure does not fully reconcile in currency and basis against the SGD contractor ranges above; treat both as directional, not as a single settled number, and get quotes for your own floor plate before committing capital.

The reinstatement clause — requiring the tenant to restore the premises to their original condition at lease end — is reported as one of the most expensive obligations in an office lease: typically S$10–S$30 psf, or roughly S$30,000–S$90,000 on a 3,000 sq ft unit. This is the exit cost of the control you exercised at the start: every partition wall, custom joinery run and bespoke M&E install that made the space genuinely yours is, contractually, something you will pay to undo. Budget for it at the point you sign the lease, not at the point you receive the reinstatement bill.

Change-of-use requirements depend on the building, and getting this wrong before signing is expensive: shophouses, State properties and HDB commercial premises need the landowner's consent but no URA planning permission; commercial buildings and mixed developments may qualify for URA's instant Change of Use Lodgment or else need a full application; Business Park land owned by JTC needs JTC's consent instead of URA's; and putting an office into an industrial building or a Business Park unit is not permitted at all, whatever a landlord tells you informally. URA's own advice is not to commit to a tenancy or to renovation works before a change-of-use decision is in hand. Where a change of use is needed, the reported application fee is S$500, non-refundable, with processing generally 10 working days, longer where multiple agencies are consulted — and operating on an unapproved use before written approval breaches the Planning Act, with fines reported up to S$200,000 plus daily penalties.

Conveyancing: there is no title to transfer, but there is a lease worth having read

Nothing here resembles a purchase completion — there is no title search, no SLA lodgment, no CPF conveyancing, because ownership never changes hands. What replaces it is a legal review of the tenancy agreement or Agreement for Lease itself: the renewal option and how far in advance it must be exercised, any break clause and its penalty, whether assignment or subletting is permitted and on what consent terms, and precisely how far the reinstatement obligation reaches (back to bare shell, or only to the condition at handover). None of this carries a government-set fee schedule the way a property purchase's legal and SLA fees do; a tenant negotiates legal review cost directly with a lawyer, and for a large or long-term lease that cost is trivial next to the reinstatement exposure it can help you narrow in the drafting.

Estate: what happens if the tenant entity, or its guarantor, is gone

A lease signed by a company survives the company as a going concern — there is no individual's estate to administer, because the tenant is the corporate entity, not a person. Where the company is later wound up, an office lease is simply one more contract for the liquidator to deal with: an unexpired lease can be disclaimed as an onerous contract, at which point the landlord's claim for the remaining term's rent becomes an unsecured claim in the winding-up, ranking behind secured and preferential creditors — which is exactly why landlords ask newer or thinly capitalised companies for a security deposit and, commonly, a personal guarantee, rather than relying on the company's own covenant.

The personal guarantee is where an individual's own estate does re-enter the picture: if a director dies while a personal guarantee they signed is still on foot and the company later defaults, the landlord's claim against that guarantee becomes a claim against the deceased director's estate, to be dealt with by the executor or administrator alongside every other debt. This is a general point about how a guarantee works, not a Singapore-property-specific rule I found stated on any government page this run — if you are the one signing a personal guarantee for a company's office lease, get independent legal advice on what it does to your own estate planning; see /estate/wills and /estate/probate for how this site treats an estate more generally.

THE FRAME: what a lease actually does to your balance sheet, cash flow and P&L, and why they are not the same thing

This site asks the same two questions of every property decision it covers: are you borrowing to buy, and once you hold it, are you letting it out? Neither quite fits a tenant, because you are not buying at all — so here they translate differently. The first question becomes: is this lease a genuine operating decision, or a bridge to a purchase you are actually planning (in which case /buy/realty/office and /borrow/business are the pages that matter, not this one)? The second becomes: are you leasing more floor area than your business needs, and structurally becoming a sub-landlord to someone else's business inside your own lease? Most tenants answer no to both, which is exactly why a lease is the plainest cash-flow-and-P&L product on this site, with almost none of the balance-sheet machinery a purchase carries.

• THE PLAY — A pure cash-flow and P&L decision, not a balance-sheet one in the ownership sense: you are renting the use of space, not acquiring an asset that can appreciate.
• BALANCE SHEET — Under Singapore's lease accounting standard (SFRS(I) 16), a company with audited accounts must still recognise a right-of-use asset and a matching lease liability for most leases over a year — so an office lease is not fully 'off balance sheet' the way it once was, even though you own no property.
• CASH FLOW — Security deposit (cash locked up, non-productive), fit-out capital spent before the rent-free period even ends, then gross rent plus GST every month, then reinstatement cash right at the end — the funding gap sits at the very start, before the business has traded a single day from the space.
• P&L — Under SFRS(I) 16 the expense is split between depreciation of the right-of-use asset and interest on the lease liability rather than a flat monthly rent line — which is not the same as the cash actually leaving the bank each month. This is the site's standing point: the people who cannot tell the P&L from cash flow are the ones who get surprised by a liquidity squeeze, and a lease is a clean, small-scale illustration of exactly that gap.
• CARRY — There is no income to offset the cost the way a let-out property has rental income against its mortgage; the office is a pure cost centre, and 'carry' here just means whether the revenue the space enables covers the rent, fit-out amortisation and reinstatement reserve, not whether it does.
• GIVE / GET — You give a fixed, multi-year rent and deposit commitment plus an unwinding-the-fit-out obligation at the end; you get the use of space, a business address, and control over layout that a serviced or co-working alternative does not offer.
• EXPOSED TO — Rent step-ups at renewal, market-rent risk if you must re-lease in a landlord's market (islandwide office vacancy sits at 11.0% but core CBD Grade A vacancy is a record-low 3.3%, so exposure varies sharply by grade and location), the landlord's own building being sold or refinanced, and reinstatement cost coming in above the psf range you budgeted.
• FOR HOW LONG — Standard leases run 3 years at a fixed rent; 5-year leases carry a step-up from year 4; a shorter lease costs you rate certainty and re-leasing risk sooner, a longer one costs you flexibility if the business's headcount or strategy changes first.
• FAILURE CASCADE — Revenue falls short of what the space costs to run → rent and service charge become a negative monthly drag on CASH FLOW → arrears accumulate and show up against the P&L as a cost the business can no longer absorb → the company has NEGATIVE working capital rather than negative equity in the buyer's sense → the lease becomes ILLIQUID exactly when cash is tightest, because you cannot simply sell an office lease the way you can sell a property → in the worst case, INSOLVENCY, at which point the landlord's claim for the remaining term becomes an unsecured creditor claim and a personal guarantor's own estate can be drawn in.
• LIQUIDITY — A lease is illiquid by construction: getting out early means the landlord's consent to assign or sublet (if the lease allows it at all), a negotiated surrender that commonly forfeits some or all of the deposit, or simply running the term out. There is no market to sell a lease into the way there is a market for a property title.
• CONTROL — Fit-out is this page's expression of control, the way reno, addition-and-alteration and rebuild are on this site's buy pages: you can genuinely reshape the shell within the lease's and URA's rules, but every bit of that control is borrowed, not owned, and the reinstatement clause is the mechanism that takes it back.
• THE EXIT — Surrender (negotiated, commonly at a cost), assignment or subletting (only if the head lease permits it), or simple expiry followed by reinstatement — and reinstatement cost is, functionally, this page's version of the exit duty a buyer pays on SSD: the price of undoing what you did to the space, payable on the way out, not the way in.

For the business tenant (B2B)

Almost every office lease on this site's live pages is, structurally, a B2B transaction — the tenant named on the agreement is a company, not an individual, even where a single founder signs it. That starts with the registered-office point above: many small and early-stage companies deliberately split their ACRA registered address (often a corporate secretary's or filing agent's address, chosen for compliance, not for daily use) from the actual workspace they lease or share, and only bring the two together once headcount and client-facing needs justify a dedicated floor.

The most common B2B move on top of an ordinary lease is subletting excess floor area to another business — a company that took a 5-year lease at its year-1 headcount and outgrew, or shrank below, that footprint. This is only available where the head lease's assignment and subletting clause permits it, commonly with the landlord's prior written consent; done properly it converts an underused cost into partial income, and it makes the sub-tenanting company a landlord in miniature for GST and Lease Duty purposes on that portion, exactly as described in the tax section above.

Where the actual decision facing a growing company is not 'which office to lease' but 'should we lease at all, or buy the floor instead,' the financing shape changes completely: a lease needs, at most, a working-capital or fixed-assets loan for fit-out (Enterprise Singapore's SME Working Capital Loan or SME Fixed Assets Loan, both under the Enterprise Financing Scheme, both open to an ACRA-registered SME); a purchase needs a commercial mortgage assessed on Debt Service Coverage Ratio rather than TDSR for a company borrower, at LTVs the market reports around 60–80% for prime office space. See /borrow/business for the lease-side financing and /buy/realty/office for the purchase side of the identical decision.

What a property agent actually earns from this — and where the incentive points

Market guides, read alongside CEA's own no-fixed-rate rule, report a commercial leasing commission norm of at least half a month's rent for a lease of 12 months or less, and about one month's rent for a lease of up to 24 months, split between the landlord's and tenant's agents where both are engaged, payable only once the lease is signed. On a S$15,000-a-month office, that is a real S$7,500 to S$15,000 changing hands the day you sign — and it is calculated on the rent, not on whether the lease terms actually suit your business.

CEA's own consumer-facing 'Renting or renting out' guidance page addresses only HDB flats and private residential property; its commission conventions, its statement that an agent's role ends once landlord and tenant have signed, and its Prescribed Estate Agency Agreement templates are all framed around a residential letting, not a commercial one. CEA's licensing scope is wider than that one page — estate agency work on the sale or lease of residential, commercial or industrial property alike has needed a CEA licence or registration since 1 January 2011 — but a commercial tenant gets none of the specific consumer conventions this site's residential tenant pages can point to as CEA's own stated position; you are relying on market convention and your own agreement, not a CEA consumer page written for your situation.

Here is where the incentive actually points, including against me: an agent paid a commission calculated on the rent and on the lease being signed has a structural pull toward a higher headline rent and a longer lease term, both of which increase the fee, even where a shorter lease or a lower-rent unit with a better break clause would genuinely serve your business better. CEA bars an agent from collecting commission from both sides of the same deal, and requires the commission to be agreed and documented before work starts — both real protections — but neither protection touches the underlying arithmetic: the agent's fee gets bigger exactly when your fixed cost and lock-in period get bigger too. Read the Letter of Offer's commercial terms yourself, not just its legal review, before you sign.

What I could and could not verify

Fetched directly this run: URA's Considerations for Property Use page (office/Business-use definition), URA's Home Office Scheme page, URA's change-of-use guidance, and URA's Q2 2026 office market statistics. IRAS's own 'Renting a Property' page and its dedicated lease-duty calculation page both returned navigation only on repeated direct fetch this run, consistent with a pattern already recorded across this site's other stamp-duty facts; the 0.4%-of-AAR lease duty figure and its 4-year threshold rest on IRAS's own published formula as reproduced by ask.gov.sg's IRAS Q&A and cross-checked against secondary conveyancing guides, not a page I read directly myself today. Fit-out cost figures come from Singapore contractor guides and from Cushman & Wakefield's own regional guide, which disagree with each other in currency and basis and have not been reconciled here — get quotes for your own floor plate rather than anchoring on either range. The point about a liquidator disclaiming an onerous lease and a personal guarantee reaching a deceased guarantor's estate is general insolvency and contract-law reasoning, not a Singapore-property-specific rule I found stated on a government page this run; treat it as a reason to get legal advice before signing a personal guarantee, not as a settled citation.

Where to go next

• Buying instead of renting the same asset: /buy/realty/office
• Letting an office out as the landlord: /landlord/realty/office
• Selling an office you already hold: /sell/realty/office
• Financing the fit-out or working capital: /borrow/business
• Other tenant pages on this site: /tenant/realty/retail, /tenant/realty/b1-industrial, /tenant/realty/serviced-apartment
• Estate and guarantee questions: /estate/wills, /estate/probate

Sources

• URA — Considerations for Property Use (office / Business use definition) (2026-08-03) · https://www.ura.gov.sg/Corporate/Guidelines/Business/Business-Use
• URA — Home Office Scheme (2026-06-23) · https://www.ura.gov.sg/Corporate/Guidelines/Business/Home-Office-Scheme
• URA — Change of use guidance for commercial and office premises (2026-08-03) · https://www.ura.gov.sg/Corporate/Guidelines/Business/Change-of-Use
• URA — Office space price and rental statistics, 2nd Quarter 2026 (2026-07-24) · https://www.ura.gov.sg/Corporate/Media-Room/Media-Releases
• IRAS — Renting a Property (page rendered navigation only on repeated direct fetch this run) (2026-09-29) · https://www.iras.gov.sg/taxes/stamp-duty/for-property/renting-a-property
• IRAS (via ask.gov.sg) — How do I calculate the Stamp Duty payable for Lease/Tenancy Agreement? (2026-09-29) · https://ask.gov.sg/iras/questions/cln4esmvl004c5v0xi836zhy0
• ACRA (via Sleek; ContactOne) — Registered office requirements for a Singapore company (2026-05-06) · https://www.acra.gov.sg/
• Enterprise Singapore — SME Working Capital Loan (Enterprise Financing Scheme) (2026-09-29) · https://www.enterprisesg.gov.sg/financial-assistance/loans-and-insurance/loans/enterprise-financing-scheme/sme-working-capital-loan
• Cushman & Wakefield — Fit-out cost guide (Southeast Asia) (2026-03-24) · https://www.cushmanwakefield.com/
• CEA — Renting or Renting Out (consumer guidance, residential scope only) (2025-11-04) · https://www.cea.gov.sg/
• SparkSpace — Commercial office-leasing guide (deposit, fit-out period, reinstatement, lease structure) (2026-09-29) · https://www.sparkspace.sg/