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Duty Rates for Lease Duty, Mortgage Duty and Duty on Share Transfer

Updated 6 months ago

IRAS (Inland Revenue Authority of Singapore)

Tenancy/ Lease of Immovable Property is exempt from stamp duty if the Average Annual Rent and Other Consideration calculated for a whole year does not exceed S$1,000.

Data explorer

DutyRatesforLeaseDutyMortgageDutyandDutyonShareTransfer.csv (10 rows, 1.9 KB)

From
Date (YYYY-MM-DD)
Type of Document
Text
Lease Term
Text
Duty Levied On
Text
Amount of Duty
Text
Rate of Duty
Text
Maximum Amount of Duty
Text
(Null)0.0%
(Null)0.0%
(Null)50.0%
(Null)0.0%
(Null)50.0%
(Null)50.0%
0.430.0%
0.220.0%
(Null)80.0%
50020.0%
2003-01-01Mortgage of Immovable Property or Stocks & SharesnaEvery S$1,000 or part thereof of amount of facilities granted4na500
2014-02-22Mortgage of Immovable Property or Stocks & SharesnaAmount of facilities grantedna0.4500
2003-04-01Tenancy/ Lease of Immovable PropertyNot exceeding 1 yearEvery S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,0001nana
2003-04-01Tenancy/ Lease of Immovable PropertyExceeding 1 year but not exceeding 3 yearsEvery S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,0002nana
2003-04-01Tenancy/ Lease of Immovable PropertyExceeding 3 years or any indefinite termEvery S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,0004nana
2014-02-22Tenancy/ Lease of Immovable PropertyNot exceeding 4 yearsTotal Rent and Other Consideration for the period of the lease, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000na0.4na
2014-02-22Tenancy/ Lease of Immovable PropertyExceeding 4 years or for any indefinite term4 x Average Annual Rent and Other Consideration for the period of the lease, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000na0.4na
2003-01-01Transfer or Gift of SharesnaEvery S$100 or part thereof of purchase price or net asset value of the share, whichever is higher0.2nana
2014-02-22Transfer or Gift of SharesnaPurchase price or net asset value of the share, whichever is higherna0.2na
2017-03-11Sale & Purchase of SharesnaPurchase price or net asset value of the share, whichever is higherna0.2na

Column legend

Title
Column name
Data type
Unit of measure
Description
FromfromDate (YYYY-MM-DD)--
Type of Documentdocument_typeText--
Lease Termlease_termText-"na" : Data not available or not applicable
Duty Levied Onduty_levied_onText--
Amount of Dutyduty_amountText-Unit of Measure: S$ "na" : Data not available or not applicable
Rate of Dutyduty_rateText-Numeric (Percentage) "100" represents 100% "na" : Data not available or not applicable
Maximum Amount of Dutymaximum_dutyText-Unit of Measure: S$ "na" : Data not available or not applicable
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Sample OpenAPI query

This code can be used to test a sample API query. It retrieves the data catalogue of this dataset. For a complete guide on query parameters and syntax, please refer to the API documentation. Try it out on your browser to see the response schema.

import requests
          
dataset_id = "d_3365239a616d222d8060901fe6a8600b"
url = "https://data.gov.sg/api/action/datastore_search?resource_id="  + dataset_id 
        
response = requests.get(url)
print(response.json())

Citation

This dataset can be reused and cited in research publications.

Inland Revenue Authority of Singapore. (2016). Duty Rates for Lease Duty, Mortgage Duty and Duty on Share Transfer (2024) [Dataset]. data.gov.sg. Retrieved February 17, 2025 from https://data.gov.sg/datasets/d_3365239a616d222d8060901fe6a8600b/view

About this dataset

Licence

Free forever for personal or commercial use, under the Open Data Licence.

Agency

IRAS (Inland Revenue Authority of Singapore)