Rental Stamp Duty Calculator

Stamp duty on a tenancy agreement from the monthly rent and lease term, with the deadline to stamp.

Stamp duty on the tenancy–

Total rent over the lease: –
Average annual rent: –
Amount the duty is charged on: –
Rate: –
Stamp duty: –

Exempt: the average annual rent is $1,000 or less, so no lease duty is payable.

This lease is longer than 4 years or has no fixed end, so duty is charged on 4 times the average annual rent, not on the total rent.

Deadline And Who Pays

Stamp by: –
Usually paid by: The tenant

Late stamping carries a penalty: up to 3 months late, $10 or the amount of the duty, whichever is more (– here). After that, $25 or 4 times the duty, whichever is more (– here).

An estimate. The IRAS e-Stamping service works out the duty actually payable when the agreement is stamped.

How Lease Duty Is Worked Out

For a lease of 4 years or less, stamp duty is 0.4% of the total rent for the whole lease. A 24-month lease at $3,500 a month has a total rent of $84,000, so the duty is $336.

For a lease longer than 4 years, or one with no fixed end, the duty is 0.4% of 4 times the average annual rent. If the average annual rent is $1,000 or less, the lease is exempt. The duty is rounded down to the nearest dollar.

IRAS expects a document to be stamped before it is signed. There is no penalty if it is stamped within 14 days after signing in Singapore, or within 30 days after it is received in Singapore if it was signed overseas. The agreement normally says who pays; if it is silent, the tenant is liable. The Stamp Certificate is the proof that the agreement has been stamped.

Assumptions And Limits

Uses the IRAS lease duty rates: 0.4% of the total rent for a lease of 4 years or less, and 0.4% of 4 times the average annual rent for a longer or open-ended lease. A lease is exempt if the average annual rent is $1,000 or less. Duty is rounded down to the nearest dollar, with a minimum of $1.
Assumes the same rent every month. For a stepped rent, enter the average monthly rent over the whole lease (total rent divided by the number of months): the duty comes out the same.
Rent includes other charges under the agreement, such as furniture, fittings, maintenance and service charges, but not GST. IRAS charges duty on the contract rent or the market rent, whichever is higher; this tool uses the rent you enter.
Does not cover a lease with a premium, rent based on sales turnover, or a renewal, extension or change to an existing lease, which are each stamped on their own terms.
The tenancy agreement normally states who pays the stamp duty. Where it is silent, the Stamp Duties Act puts lease duty on the tenant.

This calculator was built with AI tools from published rules and may contain errors. Results are estimates for education only, not financial advice and not a guarantee. Rates and rules change; confirm with the official source before you act. Your figures stay in your browser: nothing you type is sent to us.

Rental Stamp Duty Calculator

The Tenancy

Deadline And Who Pays

How Lease Duty Is Worked Out

Assumptions And Limits

Sources