Landlord Guide: Using Inventory Lists for Deposit Deductions in Singapore
An inventory list is your most powerful legal tool for justifying deposit deductions when a tenant moves out. Without detailed, signed documentation of your property's condition at move-in, you have virtually no protection if a tenant disputes your deduction claims—and the Small Claims Tribunal will side with the tenant. At Homejourney, we believe transparent documentation protects both landlords and tenants, creating the trust-based rental environment that makes Singapore's property market work fairly.
This guide walks you through creating inventory lists that withstand scrutiny, documenting legitimate damage claims, and handling deposit deductions compliantly under Singapore law.
Why Inventory Lists Matter for Deposit Deductions
Singapore's rental law relies on written agreements and documented evidence. When disputes arise over damage, missing items, or wear-and-tear, the burden falls on you to prove what condition the property was in at the start of the tenancy. Without an inventory list signed by both parties, you're essentially claiming "he said, she said"—and the Small Claims Tribunal will reject your deduction claim.
A detailed inventory list serves three critical functions: it establishes the baseline condition before the tenant moves in, creates objective evidence for deposit disputes, and provides accountability for both parties. This documentation is what separates legitimate deductions (which courts uphold) from arbitrary ones (which courts reject).
The inventory list should be attached to your tenancy agreement as a formal document. Both you and the tenant must sign and date it, with each party receiving a copy. This transforms it from informal notes into legal evidence.
What to Include in Your Inventory List
Specificity is everything. Generic descriptions like "bedroom furniture" or "living room in good condition" provide no protection because they're too vague to prove damage later. Instead, document every item individually with precise details.
Room-by-Room Documentation
For each room, list every furnishing, fixture, and appliance with these details:
- Item description: Bed frame (queen, wooden, dark walnut), not just "bed"
- Brand and model: Samsung air-conditioning unit (Model XYZ), not just "AC unit"
- Condition: Minor scratch on left corner of coffee table, small stain on sofa cushion (bottom right), not just "good condition"
- Functionality: All light fixtures working, toilet cistern leaks slightly, kitchen extractor fan non-functional
- Quantity: 2 sets fitted sheets, 4 pillows, 6 dining chairs
This specificity matters tremendously when disputes arise. If a tenant claims they never received sheets, your detailed list proves otherwise. If you later claim a stain appeared during the tenancy, your move-in documentation proves it existed before.
Photographic Evidence
Photographs are essential. Take clear, timestamped photos of every room showing:
- Overall room condition and layout
- Close-ups of any existing damage, stains, or wear
- Appliances and fixtures with brand/model visible
- Flooring condition, wall condition, paint marks
- Windows, blinds, curtains, and their functionality
Include the date stamp on photos. Modern smartphones automatically timestamp images, but ensure this is visible. If you use a camera without timestamping, have the tenant initial and date the back of printed photos.
Best Practices for Creating Inventory Lists
Timing and Joint Walkthrough
Create the inventory before the tenant moves in, ideally during a joint walkthrough with the tenant present. This transparency builds trust and prevents later disputes about what was documented. Both parties should sign and date the inventory, with each receiving a copy.
Allow adequate time for thorough inspection—rushing through increases the risk of missing details. For a 3-bedroom apartment, allocate at least 1-2 hours. Walk through each room systematically, checking walls, flooring, fixtures, appliances, and furnishings carefully.
Have the tenant sign off on the inventory during this walkthrough. If they refuse to sign, note this in writing and photograph their refusal. Document: "Tenant declined to sign inventory on [date] at [time]. Inventory created by landlord on [date]." This protects you if they later claim the inventory is inaccurate.
Recording Purchase Information
Maintain records of when furniture was purchased and at what price. This information supports your depreciation calculations when assessing tenant damage claims. A 5-year-old sofa that costs $2,000 new has depreciated significantly—you cannot claim the full replacement cost from a tenant's deposit.
Keep receipts, warranty information, and brand details organized. When you need to claim depreciation for a damaged item, you can show the tribunal the original purchase price, the age of the item, and reasonable wear-and-tear expectations. This demonstrates fair, reasonable deductions rather than arbitrary ones.
Updating After Tenant Turnover
After each tenant moves out, update the inventory to reflect any new condition issues, replacements, or repairs made. This ensures the next tenant's inventory is accurate and prevents disputes from accumulating across multiple tenancies. If you replaced the sofa after the previous tenant damaged it, the new inventory should reflect the new sofa's condition, not the old one's damage.
Documenting Legitimate Damage for Deposit Deductions
Not all damage justifies deposit deductions. Singapore law and Small Claims Tribunal precedent distinguish between normal wear-and-tear (which you cannot deduct) and tenant-caused damage (which you can).
What You Can Deduct
Valid deductions include:
- Damage beyond normal wear: Broken furniture, large holes in walls, cracked tiles, damaged appliances
- Unpaid rent or utilities: Any outstanding amounts owed by the tenant
- Repairs with receipts: You must provide invoices from contractors showing what was repaired and the cost
- Missing items: Furniture or fixtures listed in the inventory that are no longer present
- Deep cleaning costs: Only if the property is left in genuinely filthy condition requiring professional cleaning (not routine cleaning)
The key requirement: you must provide receipts or invoices for any repair or replacement costs you deduct. Without documentation, the tribunal will reject your claim.
What You Cannot Deduct
Prohibited deductions include:
- Normal wear and tear: Faded paint, minor scuffs on walls, worn carpet, discolored fixtures from age
- Routine cleaning: Standard vacuuming, mopping, wiping down surfaces
- Pre-existing damage: Issues documented in your move-in inventory
- Maintenance costs: Replacing worn-out items that naturally deteriorate (like air filters)
- Depreciation without damage: You cannot deduct for the fact that furniture aged during the tenancy
The tribunal applies a "reasonable person" test: would a reasonable person consider this damage the tenant's responsibility, or is it normal deterioration from living in the property?
The Move-Out Inspection Process
Conduct a joint walkthrough with the tenant within 48 hours of move-out. Photograph the property's condition at this time, comparing it to your move-in photos. Document any new damage with close-up photos and written notes.
If the tenant disputes your assessment, having this documented walkthrough protects you. You can show the tribunal: "Move-in photo shows pristine wall [photo 1]. Move-out photo shows large hole in same wall [photo 2]. Tenant caused this damage."
Handling Deposit Deductions Compliantly
Singapore law requires you to return deposits within 14-30 days of move-out (your tenancy agreement should specify which). When you make deductions, you must provide an itemized statement showing:
- Original deposit amount
- Each deduction with description (e.g., "Repair large hole in bedroom wall")
- Cost of each deduction with supporting receipt or invoice
- Balance being refunded
- Refund method and timeline
Send this statement to the tenant with the refund. Keep a copy for your records. If you're deducting for repairs, attach copies of the repair invoices showing what was done and the cost.
For HDB rentals, additional compliance requirements apply. You must have HDB subletting approval, and your tenancy agreement must comply with HDB guidelines. Without proper approval, tenants can demand immediate full deposit refunds via the Small Claims Tribunal, and you lose all leverage.
Refund the balance via bank transfer within the agreed timeframe. Keep records for IRAS tax reporting—rental income and expenses are taxable.
When Tenants Dispute Your Deductions
If a tenant disputes your deductions, they can file a claim with the Small Claims Tribunal (for disputes under $20,000). At this point, your inventory list and move-in/move-out photos become critical evidence.
The tribunal will examine:
- Whether the damage existed at move-in (your inventory list proves this)
- Whether the damage is tenant-caused or normal wear (your photos and description prove this)
- Whether your repair costs are reasonable (your invoices prove this)
- Whether you followed proper procedures (your itemized statement proves this)
If you cannot produce an inventory list signed by the tenant, the tribunal will assume the property was in perfect condition at move-in. You cannot deduct for anything. This is why the inventory list is non-negotiable.
If you have detailed documentation but the tenant still disputes you, the tribunal will hear both sides. Bring your photos, invoices, and the signed inventory list. Be prepared to explain why each deduction is reasonable and necessary.
Building Trust Through Transparent Documentation
At Homejourney, we believe the strongest landlord-tenant relationships are built on transparency from day one. A detailed inventory list isn't just legal protection—it's a signal to tenants that you're fair, professional, and serious about protecting both parties' interests.
Tenants who see a thorough inventory process are more likely to take care of the property, because they know their damage will be documented and may result in deductions. Landlords who maintain detailed records are more likely to make fair deductions, because they have objective evidence rather than subjective impressions.
This mutual accountability creates the trust-based rental environment that benefits everyone. When you're looking to rent out your property, Property Search " style="color: #0066cc; text-decoration: none;">list it on Homejourney to connect with quality tenants who value transparency. Our platform prioritizes user safety and verification, ensuring you find reliable renters.
Frequently Asked Questions About Inventory Lists and Deposit Deductions
Q: Is a furniture inventory legally required in Singapore?
A: While not legally mandated, a written inventory is strongly recommended and practically essential. Singapore's rental law relies heavily on written agreements and documented evidence. Without an inventory, you have minimal protection in deposit disputes. Including the inventory in your tenancy agreement provides legal weight and demonstrates good faith by both parties. The Small Claims Tribunal heavily favors landlords who can produce signed inventories and will reject deduction claims from landlords who cannot.
Q: Can I deduct for normal wear and tear?
A: No. Normal wear and tear—faded paint, minor scuffs, worn carpet, aged fixtures—cannot be deducted. You can only deduct for damage that exceeds what a reasonable person would expect from normal use. The tribunal applies this "reasonable person" standard strictly. If you deduct for normal wear, the tribunal will reject your claim and may order you to refund the full deposit plus costs.
Q: What if the tenant refuses to sign the inventory?
A: Document their refusal in writing with date and time. Photograph this refusal if possible. Create the inventory anyway and note: "Tenant declined to sign on [date]. Inventory created by landlord." While a signed inventory is stronger evidence, a documented inventory created during move-in still provides protection. The tribunal will recognize that you made good-faith efforts to create transparency.
Q: How do I calculate depreciation for damaged items?
A: You cannot claim full replacement cost for aged items. A 5-year-old sofa worth $2,000 new has depreciated significantly. A reasonable approach: deduct the cost of repair if possible, or deduct a percentage of replacement cost based on the item's age and condition. Keep your original purchase receipts to show the tribunal what you paid and when. The tribunal will assess whether your depreciation calculation is reasonable.
Q: What if I don't have receipts for repairs?
A: Without receipts, the tribunal will reject your deduction claim. Always obtain written quotes and invoices from contractors before making repairs. If you've already made repairs without invoices, you cannot deduct those costs. For future repairs, get everything in writing with itemized costs and contractor details.
