Singapore lease duty depends on contractual rent and term. Rent may include more than the headline monthly amount when other consideration is required by the lease.
How the rule works
For up to four years, duty is generally 0.4% of total rent. Longer or indefinite leases generally use 0.4% of four times average annual rent (AAR). AAR up to SGD 1,000 may be exempt and duty is rounded down.
Calculation method
Up to four years: monthly rent × months × 0.4%. Longer: monthly rent × 12 × 4 × 0.4%. Adjust the base for stepped rent and contractual charges.
Three practical examples
- SGD 3,000 for 24 months gives SGD 72,000 total rent and about SGD 288 duty.
- SGD 1,800 for 60 months gives about SGD 345 using four times AAR.
- SGD 80 monthly gives AAR SGD 960 and may be exempt.
Special cases and limits
- Renewals and supplemental agreements may require fresh stamping.
- Stepped rent should be totalled by period.
- Deadlines, penalties, subleases and special non-residential arrangements are excluded.
Frequently asked questions
Is GST part of rent?
The simple example excludes GST; confirm the lease and IRAS guidance.
Should duty be rounded normally?
The calculator rounds down to the whole dollar.
Sources and review
Written and reviewed by the QuickCalc editorial team. Last reviewed: 4 Sep 2026. To report a rule or calculation error, email contact@zevlis.com.