Duties · Tool 18

Rental stamp duty

Lease duty using total rent up to four years and capped AAR basis beyond four.

Decision questionHow much must be stamped for this tenancy?

Rules reviewed10 Aug 2026IRAS basis

02 · Primary answerScenario result

Lease duty

S$4320.4% of total rent over the lease.

Average annual rentS$54,000

Total contractual rentS$108,000

Effective share0.40%

Decision shaperelative scale

Total rent

S$108,000

Duty

S$432

NAVARO read

The dutiable rent is the higher of contractual or market rent and includes qualifying service and maintenance charges, excluding GST.

03 · Calculation trail

See the number being built.

The line items use the same engine as the primary answer. Negative rows are deductions, not hidden adjustments.

01Monthly rentS$4,500

02Total contractual rentS$108,000

03Lease dutyS$432

Continue the decision