Rental stamp duty
Estimate lease duty from rent and lease term.
How to read the result
For up to four years, duty is generally 0.4% of total rent; longer leases use 0.4% of four times AAR. Duty is rounded down, with exemption when AAR does not exceed SGD 1,000.
Scope and common mistakes
- Rent may include contractual charges but excludes GST.
- Terms over four years use four times AAR.
- Renewals, staggered rent and variations need document-specific treatment.
Rules last checked: 4 Sep 2026. See the Sources page.