How to Calculate Rental (Lease) Stamp Duty in Singapore: A Step-by-Step Guide

Updated 5 Oct 2026 in Tax & GST

Calculates stamp duty on a tenancy agreement of four years or less at 0.4% of the total rent.

Singapore's tax system is simple by global standards, but the progressive bands, reliefs and the 9% GST still trip people up. A quick calculation helps you set aside the right amount before IRAS sends your notice of assessment, or check that a bill has been worked out correctly.

What you need

• Monthly rent (S$)
• Lease period (months, up to 48)

Step by step

1. Enter the monthly rent (S$).
2. Enter the lease period (months, up to 48).
3. The results update as you type, or press Calculate.
4. Read the total rent for the lease first, then the supporting figures below it.

The formula

Stamp duty = 0.4% × total rent for the lease period. Leases with total rent of S$1,000 or less are remitted.

Worked example

For example, with these inputs:

• Monthly rent (S$): 3,500
• Lease period (months, up to 48): 24

the calculator returns:

• Total rent for the lease: S$84,000.00
• Stamp duty payable: S$336.00

A second example

Now change the inputs to:

• Monthly rent (S$): 4,375
• Lease period (months, up to 48): 24

the calculator returns:

• Total rent for the lease: S$105,000.00
• Stamp duty payable: S$420.00

Practical tips

• Chargeable income is income after reliefs, so claim every relief you qualify for before working out the tax.
• GST-registered businesses must show prices inclusive of GST to consumers, so a listed retail price already includes the 9%.
• Set aside a little each month so the tax bill is not a shock, or sign up for GIRO instalments with IRAS.
• Restaurant '++' prices add a 10% service charge first, then 9% GST on the total.

Background

Singapore taxes individuals on income earned in Singapore, with progressive rates for residents that start at 0% on the first S$20,000 of chargeable income and rise to 24% on income above S$1 million. Tax is assessed a year in arrears: income earned in 2025 is assessed in Year of Assessment 2026.

Reliefs lower chargeable income before rates apply. Common ones include earned income relief, CPF relief for employee contributions, parent and handicapped parent relief, working mother's child relief, NSman relief, course fees relief, and relief for SRS contributions and CPF cash top-ups. Total personal reliefs are capped at S$80,000 a year.

IRAS issues a notice of assessment, usually from April onwards, and tax is due within a month, although most people opt for interest-free GIRO instalments. Estimating your bill early means you can budget for it instead of being surprised.

Related calculations

• Non-Resident Income Tax Calculator: Non-resident employees pay the higher of 15% flat or progressive resident rates on employment income, without personal reliefs.
• GST Calculator (9%): Adds Singapore's 9% Goods and Services Tax to a price.
• Remove GST Calculator (Reverse GST): Works backwards from a GST-inclusive price to show how much of it is GST.
• Service Charge & GST Calculator: Restaurant bills in Singapore often show '++': a 10% service charge, then 9% GST on the subtotal.

Want to skip the arithmetic? The free Rental (Lease) Stamp Duty Calculator does all of this instantly and updates as you type.

Run your own numbers: Rental (Lease) Stamp Duty Calculator