Rental (Lease) Stamp Duty Results at a Glance: Quick Reference Table
Sometimes you only need a ballpark figure. This page lists rental (lease) stamp duty results for a range of common inputs, so you can see the pattern at a glance.
| Inputs | Total rent for the lease | Stamp duty payable |
|---|---|---|
| Monthly rent: 3,500, Lease period: 24 | S$84,000.00 | S$336.00 |
| Monthly rent: 1,750, Lease period: 24 | S$42,000.00 | S$168.00 |
| Monthly rent: 2,625, Lease period: 24 | S$63,000.00 | S$252.00 |
| Monthly rent: 4,375, Lease period: 24 | S$105,000.00 | S$420.00 |
| Monthly rent: 5,250, Lease period: 24 | S$126,000.00 | S$504.00 |
| Monthly rent: 7,000, Lease period: 24 | S$168,000.00 | S$672.00 |
How these were worked out
Stamp duty = 0.4% × total rent for the lease period. Leases with total rent of S$1,000 or less are remitted.
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.
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.
Tax planning in Singapore is mostly about timing and reliefs rather than complex structures. Topping up CPF, contributing to SRS and claiming every relief you qualify for can lower your marginal rate band, and the savings are larger for higher earners.
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.
Tips
- Keep receipts and records for at least five years in case IRAS asks for them.
- Non-residents cannot claim personal reliefs, which is why their effective rate is usually higher.
- SRS and CPF top-up relief save more tax the higher your marginal rate is.
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.
For your exact numbers, use the Rental (Lease) Stamp Duty Calculator.
Run your own numbers: Rental (Lease) Stamp Duty Calculator