Rental stamp duty calculator Singapore
Stamp duty on a lease or tenancy agreement in Singapore is 0.4% of the total rent for a lease of four years or less, and 0.4% of four times the average annual rent for a longer lease. A lease with an average annual rent of S$1,000 or less is exempt.
Rules last changed on 22 February 2014.
Calculate the stamp duty on your lease
- Stamp duty
- S$384
- Total rent
- S$96,000
- Average annual rent
- S$48,000
0.4% of S$96,000, rounded down to the dollar.
Rule used for an agreement dated 2 October 2026
0.4% of total rent for leases up to 4 years; 0.4% of 4 times the average annual rent beyond; exempt if annual rent is S$1,000 or less, in force from 22 February 2014 (source)
Current rates
| Average annual rent and lease period | Duty |
|---|---|
| S$1,000 or less | Exempt |
| Above S$1,000, lease of four years or less | 0.4% of the total rent |
| Above S$1,000, lease longer than four years or indefinite | 0.4% of four times the average annual rent |
Rent is the higher of the contractual and the market rent, including service, maintenance, furniture and advertising charges but not GST. Rounded down to the nearest dollar, with a minimum of S$1.
A worked example
IRAS works this case on its Renting a Property page (Rates and computation, Example 1, 3-month lease): a 3-month lease with a total rent of S$10,000. The lease is within four years, so the duty is 0.4% of the total rent: S$40.
Source: IRAS, Renting a Property, Rates and computation, Example 1, 3-month lease.
Rule history
Every published version of the rules this calculator uses, with the date it took effect.
Rental stamp duty
Chosen by: The date the lease or tenancy agreement is signed.
- From 22 February 2014In force today0.4% of total rent for leases up to 4 years; 0.4% of 4 times the average annual rent beyond; exempt if annual rent is S$1,000 or lessPrimary source
Not modelled before 22 February 2014.
Questions
How is stamp duty on a tenancy agreement calculated?
Work out the total rent over the lease and the average annual rent. If the average is S$1,000 or less, no duty is payable. Otherwise the duty is 0.4% of the total rent for a lease of four years or less, or 0.4% of four times the average annual rent for a longer lease.
What counts as rent?
The higher of the contractual rent and the market rent, including advertising, furniture, maintenance and service charges. GST is left out. Where rent includes a share of turnover, IRAS adds an estimate of it, or the secured sum where there is one.
How is the duty rounded?
Down to the nearest dollar, with a minimum of S$1. IRAS's example of a four-year lease works out at S$820.80 and is stamped at S$820.
Is this calculator financial or legal advice?
No. It applies the published rates to the rent you enter. Confirm the duty with IRAS before you stamp the agreement.
Estimates only, from the published rules in force on the date you enter. Confirm with IRAS or your lawyer before you transact. All calculators