Licensing & tax guide

Short-term rental licensing & tax in Singapore

Short-term accommodation in private homes is illegal. Every stay must be at least 3 consecutive months (6 months for HDB flats).

At a glance

Licensing steps

1. Under the Planning Act, using a dwelling for short-term accommodation (any occupant staying less than 3 consecutive months) is a development that is not allowed without permission.
2. URA: all occupants of private residential property must stay at least three consecutive months. Daily or weekly letting is not allowed, including as 'homestays' or through home-sharing platforms.
3. Penalties: URA states that anyone found guilty faces a fine of up to S$5,000, and recalcitrant or multi-property offenders are taken to court.
4. HDB flats: the minimum rental period is 6 months per tenant, and short-term letting is not allowed.
5. Visitors staying under 3 months are pointed to hotels (no minimum stay) or serviced apartments (7-day minimum).

Tax notes

• Not applicable to STR, which is not permitted. Long-term rental income (3 months or more) is taxable by IRAS.

Cities in Singapore

Sources