Rental Stamp Duty Calculator
Work out the IRAS stamp duty on your Singapore tenancy agreement — a flat 0.4% of the rent, charged on the total rent for leases up to 4 years or on four times the average annual rent for longer leases.
Rental Stamp Duty Calculator
IRAS stamp duty on a tenancy agreement · 2026
Estimates only. The tenant is usually responsible for stamping and must do so within 14 days of signing in Singapore. Where the average annual rent does not exceed SGD 1,000, the lease is exempt. Stamp your document at the IRAS e-Stamping portal.
Duty Breakdown
LEASEHow lease duty is charged
The 0.4% rate applies to different bases depending on how long the lease runs. Per IRAS.
| Lease period | Stamp duty |
|---|---|
| 4 years or less | 0.4% of the total rent for the whole lease period |
| More than 4 years, or indefinite | 0.4% of 4 × the average annual rent |
What counts as rent
Stamp duty is based on the rent and certain other charges payable under the lease. Per IRAS.
| Item | In the rent base? |
|---|---|
| Monthly rent | Yes — the higher of contractual or market rent |
| Maintenance & service charges | Yes, if payable under the lease |
| Furniture & fittings charges | Yes, if payable under the lease |
| Advertising & promotion charges | Yes, if payable under the lease |
| GST | No — excluded from the rent base |
Who pays and when
Lease stamp duty must be paid before the agreement takes effect, within the stamping deadline. Per IRAS.
| Question | Answer |
|---|---|
| Who pays | Usually the tenant, unless the agreement states otherwise |
| When (signed in Singapore) | Within 14 days of signing |
| When (signed overseas) | Within 30 days of receiving it in Singapore |
| How | Through the IRAS e-Stamping portal |
| Rounding | Duty is rounded down to the nearest dollar, minimum SGD 1 |
Worked examples
How the duty changes with rent and lease length, at the 0.4% rate.
| Monthly rent | Lease | Duty base | Stamp duty |
|---|---|---|---|
| SGD 2,000 | 1 year | SGD 24,000 | SGD 96 |
| SGD 3,000 | 2 years | SGD 72,000 | SGD 288 |
| SGD 4,000 | 3 years | SGD 144,000 | SGD 576 |
| SGD 3,000 | 6 years | SGD 144,000 | SGD 576 |
| SGD 80 | 1 year | AAR SGD 960 | Exempt |
How the duty is worked out
The rate is a flat 0.4%; only the base changes with the lease length.
| Step | Formula |
|---|---|
| Monthly rent base | Monthly rent + other monthly charges |
| Average annual rent (AAR) | Monthly rent base × 12 |
| Duty base (≤ 4 years) | Monthly rent base × lease months |
| Duty base (> 4 years) | 4 × AAR |
| Stamp duty | 0.4% × duty base, rounded down (min SGD 1); exempt if AAR ≤ SGD 1,000 |
Lease Stamp Duty — Rate, Base & Exemption
The 0.4% lease duty rate, the two charging bases, the SGD 1,000 exemption, and the round-down rule that decide how much stamp duty is payable on a Singapore tenancy — sourced from IRAS.
The Rate & Base
One flat rate; only the base changes with the lease length.
The Rent Base
What is included when working out the rent for duty.
Who Pays & When
Liability and the stamping deadline for a tenancy.
How Lease Duty Is Charged
The 0.4% rate applies to a different base depending on how long the lease runs. Per IRAS — Renting a Property.
| Lease period | Stamp duty | Notes |
|---|---|---|
| 4 years or less | 0.4% of total rent | Total rent payable over the whole lease |
| More than 4 years | 0.4% of 4 × AAR | Charged as if the lease were exactly 4 years |
| Indefinite / uncertain term | 0.4% of 4 × AAR | Treated the same as a lease over 4 years |
What Counts as Rent
Stamp duty is based on the rent and certain other charges payable under the lease. GST is excluded. Per IRAS — Renting a Property.
| Item | In the rent base? | Notes |
|---|---|---|
| Monthly rent | Yes | The higher of contractual or market rent |
| Maintenance & service charges | Yes | If payable under the lease |
| Furniture & fittings charges | Yes | If payable under the lease |
| Advertising & promotion charges | Yes | If payable under the lease |
| GST | No | Excluded from the rent base |
Lease Stamp Duty Facts & Rules
The IRAS rules that decide the stamp duty on a Singapore tenancy — the 0.4% rate, the four-times average annual rent method for long leases, the SGD 1,000 exemption, the tenant's liability, and what counts toward the rent base.
Lease stamp duty is 0.4% of the rent
Stamp duty on a tenancy agreement is charged at a flat 0.4% of the rent, applied to the higher of the contractual or market rent. For a lease of 4 years or less, the duty is 0.4% of the total rent payable over the whole lease.
How it works
A SGD 3,000/month lease over 2 years has a total rent of SGD 72,000, so the stamp duty is 0.4% × SGD 72,000 = SGD 288.
Rounding
The duty is rounded down to the nearest dollar, with a minimum of SGD 1. So SGD 59.23 is stamped as SGD 59.
Leases over 4 years are capped at 0.4% of 4× the average annual rent
For a lease of more than 4 years, or an indefinite lease, the duty is 0.4% of 4 × the average annual rent (AAR) rather than the total rent. This caps the duty so that any lease over 4 years at the same rent pays the same amount.
Worked example
A SGD 3,000/month lease over 6 years has an AAR of SGD 36,000, so the duty is 0.4% × 4 × SGD 36,000 = SGD 576.
Why it matters
A 6-year and a 10-year lease at the same rent pay identical stamp duty, because both are charged on 4 × the AAR.
Leases with average annual rent of SGD 1,000 or less are exempt
Where the average annual rent for a whole year does not exceed SGD 1,000, the lease is exempt from stamp duty. The exemption applies regardless of how long the lease runs.
Who this covers
Very low-rent arrangements — for example a nominal-rent lease with an AAR at or below SGD 1,000 — carry no stamp duty.
Check the AAR first
Because the exemption is tested on the AAR, it applies before the lease length is considered in working out the duty base.
Rental Stamp Duty — Frequently Asked Questions
Common questions about IRAS stamp duty on a Singapore tenancy or lease agreement — the 0.4% rate, how it is worked out, who pays, and when a lease is exempt.
Rental (lease) stamp duty is a tax charged by IRAS when you sign a tenancy or lease agreement for a property in Singapore. It is calculated on the rent payable under the lease and is usually paid by the tenant. The document should be stamped before the lease takes effect.
IRAS — Renting a PropertyLease stamp duty is charged at a flat 0.4% of the rent, applied to the higher of the contractual or market rent. For a lease of 4 years or less, it is 0.4% of the total rent for the whole lease; for a longer lease, it is 0.4% of four times the average annual rent.
IRAS — Stamp Duty RatesFor a lease of 4 years or less, the duty is 0.4% of the total rent over the whole lease. For example, a lease at SGD 3,000 a month for 2 years has a total rent of SGD 72,000, so the stamp duty is 0.4% × SGD 72,000 = SGD 288.
IRAS — Renting a PropertyFor a lease of more than 4 years, or an indefinite lease, the duty is 0.4% of 4 × the average annual rent (AAR), not the total rent. For example, a SGD 3,000/month lease over 6 years has an AAR of SGD 36,000, so the duty is 0.4% × 4 × SGD 36,000 = SGD 576. Any lease over 4 years at the same rent pays the same duty.
IRAS — Renting a PropertyA lease is exempt when the average annual rent for a whole year does not exceed SGD 1,000. The exemption applies regardless of how long the lease runs, and is tested on the AAR before the lease length is considered.
IRAS — Renting a PropertyUnless the tenancy agreement states otherwise, the tenant (lessee) is responsible for paying the stamp duty. If the agreement specifies a different party, that party pays instead.
IRAS — Who Should PayA document signed in Singapore must be stamped within 14 days of signing. A document signed overseas must be stamped within 30 days of being received in Singapore. Stamp duty should be paid before the lease takes effect.
IRAS — Who Should PayYes. The rent used for stamp duty includes charges payable under the lease such as:
- Maintenance and service charges
- Furniture & fittings charges
- Advertising & promotion charges
These are added to the base rent when working out the duty.
IRAS — Renting a PropertyNo. GST is excluded from the rent base when working out lease stamp duty. Only the rent and the other charges payable under the lease are counted.
IRAS — Renting a PropertyThe stamp duty is rounded down to the nearest dollar, with a minimum duty of SGD 1. For example, a lease at SGD 1,234 a month for 1 year has a total rent of SGD 14,808, so the duty is 0.4% × SGD 14,808 = SGD 59.23, rounded down to SGD 59.
IRAS — Renting a PropertyStamping is done through the IRAS e-Stamping portal. You enter the lease details, the system computes the duty, and you pay online. Keep the stamp certificate as proof that the document has been stamped.
IRAS — Renting a PropertyHow the flat 0.4% rate produces the duty for three tenancies. Duty is rounded down to the nearest dollar, minimum SGD 1.
Average Annual Rent
Monthly rent plus other charges, annualised.
Charges include maintenance, furniture & service; GST excluded
Duty Base
Total rent for short leases; 4 × AAR for long ones.
Leases over 4 years are capped at 4 × AAR
Stamp Duty
A flat 0.4% of the duty base.
Rounded down to nearest dollar, minimum SGD 1
Exemption Check
No duty is payable on very low rents.
Applies regardless of the lease length
Important Disclaimer
For educational and informational purposes only. This tool produces estimates of the IRAS stamp duty payable on a Singapore tenancy or lease agreement. It applies the 0.4% lease duty rate, charging on the total rent for leases of 4 years or less and on four times the average annual rent for longer or indefinite leases, with the SGD 1,000 exemption and the round-down rule (minimum SGD 1) applied. The rent base includes maintenance, furniture, service, and advertising charges payable under the lease, and excludes GST.
No warranty of accuracy. While Money Snap sources these rules from the Inland Revenue Authority of Singapore, this tool is provided "as is" without any express or implied warranty as to accuracy, completeness, or timeliness. The duty actually assessed depends on the higher of the contractual or market rent, the precise charges payable under your lease, and IRAS's own assessment. Stamp duty rates and rules are reviewed and may be revised by IRAS and may be out of date here.
Not financial or tax advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, legal, or property advice. Before relying on any figure, confirm the duty and stamp your document through the IRAS e-Stamping portal, and consider advice from a qualified tax or legal professional.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense arising from reliance on this tool or the information it produces. Users are responsible for verifying all figures with IRAS before relying on them, and for stamping their documents within the applicable deadline. Use is subject to our Terms of Use.
Official data sources
The 0.4% lease duty rate, the 4× AAR method for long leases, the SGD 1,000 exemption, and the round-down rule are current IRAS figures.