你看这个说明，印花税是文档税，我的理解是没有文档就不用付。 https://ask.gov.sg/iras/questions/cln4esmvc001c5v0xtffb2giq
Do I need to stamp if I am only renting out a room to a friend or family member? There is no tenancy agreement, just verbal agreement.
Stamp Duty is a tax on document (physical or electronic).
If there is no physical document but the tenancy arrangement was made via electronic modes such as WhatsApp, email, websites, SMS, stamping is still required, and stamp duty is payable.
Otherwise, stamping is not required and Stamp Duty is not payable.
