Calculate lease or rental stamp duty
Estimate stamp duty on a Singapore tenancy agreement. The calculation uses Average Annual Rent (AAR), the lease term, and the current exemption threshold. Leases with an AAR of $1,000 or less are exempt.
Enter the tenancy details
Add the monthly rent and full lease term. Include maintenance, service and other consideration payable under the agreement where relevant. The result walks through AAR, the exemption test, the term-based formula, and the final duty.
Include maintenance, service, and other charges payable in addition to rent where relevant — contractual rent, maintenance charges, service charges, advertising and promotion charges, furniture and fittings charges, any other considerations excluding GST.
Estimates only, not tax advice. Confirm your exact figure with IRAS or a qualified professional before relying on it for a transaction.
How lease stamp duty is calculated
Start with Average Annual Rent (AAR): monthly rent × 12. Check the exemption, then choose the formula by the length of the lease.
Lease term of 4 years or less
0.4% × total rent for the entire period of the lease
Lease term of more than 4 years or indefinite term
0.4% × 4 × AAR
AAR is based on the higher of contractual or market rent and can include maintenance, service and other consideration, excluding GST. An AAR not exceeding $1,000 is exempt.
Worked example: $3,000 monthly rent for 2 years
- 1. AAR: $3,000 × 12 = $36,000, so the exemption does not apply.
- 2. Term: 24 months is no more than 4 years, so use total rent.
- 3. Total rent: $3,000 × 24 = $72,000.
- 4. Duty: 0.4% × $72,000 = $288.
When the tenancy agreement must be stamped
IRAS says a signed document should generally be stamped within 14 days after signing in Singapore, or within 30 days after it is received in Singapore if signed overseas. Check the agreement to see who is contractually responsible for the duty.
Read IRAS guidance on renting a propertyOther amounts and changes that may be dutiable
A lump-sum premium follows BSD rates, while rent can still attract lease duty. An increase in rent or an extension of the term can also create duty on the increase or extended period. Use IRAS for variations, premiums, market-rent questions and unusual consideration.
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