Rental (Lease) Stamp Duty in Singapore: Your Questions Answered
These are the questions people ask most often about rental (lease) stamp duty. Each answer is short; follow the links for the full detail.
What does a rental (lease) stamp duty calculation tell me?
Calculates stamp duty on a tenancy agreement of four years or less at 0.4% of the total rent.
What is the formula?
Stamp duty = 0.4% × total rent for the lease period. Leases with total rent of S$1,000 or less are remitted.
What do I need to enter?
Monthly rent (S$), Lease period (months, up to 48).
Is this the same as my IRAS bill?
It is an estimate based on the published rates. Your notice of assessment will reflect all reliefs, rebates and income IRAS holds for you.
Can you show an 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
Any tips?
- Chargeable income is income after reliefs, so claim every relief you qualify for before working out the tax.
- Set aside a little each month so the tax bill is not a shock, or sign up for GIRO instalments with IRAS.
- Personal income tax relief is capped at S$80,000 a year in total.
Background
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.
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.
You are generally a tax resident if you are a citizen or PR who normally lives here, or a foreigner who has stayed or worked in Singapore for at least 183 days in the calendar year. Non-residents do not get personal reliefs and are taxed differently, which is why residency status matters so much for expatriates.
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.
Try it yourself with the Rental (Lease) Stamp Duty Calculator.
Run your own numbers: Rental (Lease) Stamp Duty Calculator