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Duty Rates for Stamp Duty

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

Economy

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

Updated 8 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%
2003-01-01	Mortgage of Immovable Property or Stocks & Shares	na	Every S$1,000 or part thereof of amount of facilities granted	4	na	500
2014-02-22	Mortgage of Immovable Property or Stocks & Shares	na	Amount of facilities granted	na	0.4	500
2003-04-01	Tenancy/ Lease of Immovable Property	Not exceeding 1 year	Every S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000	1	na	na
2003-04-01	Tenancy/ Lease of Immovable Property	Exceeding 1 year but not exceeding 3 years	Every S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000	2	na	na
2003-04-01	Tenancy/ Lease of Immovable Property	Exceeding 3 years or any indefinite term	Every S$250 or part thereof of annual rent, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000	4	na	na
2014-02-22	Tenancy/ Lease of Immovable Property	Not exceeding 4 years	Total Rent and Other Consideration for the period of the lease, where Average Annual Rent and Other Consideration calculated for a whole year exceed S$1,000	na	0.4	na
2014-02-22	Tenancy/ Lease of Immovable Property	Exceeding 4 years or for any indefinite term	4 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$1,000	na	0.4	na
2003-01-01	Transfer or Gift of Shares	na	Every S$100 or part thereof of purchase price or net asset value of the share, whichever is higher	0.2	na	na
2014-02-22	Transfer or Gift of Shares	na	Purchase price or net asset value of the share, whichever is higher	na	0.2	na
2017-03-11	Sale & Purchase of Shares	na	Purchase price or net asset value of the share, whichever is higher	na	0.2	na

Column legend

Title	Column name	Data type	Unit of measure	Description
From	from	Date (YYYY-MM-DD)	-	-
Type of Document	document_type	Text	-	-
Lease Term	lease_term	Text	-	"na" : Data not available or not applicable
Duty Levied On	duty_levied_on	Text	-	-
Amount of Duty	duty_amount	Text	-	Unit of Measure: S$ "na" : Data not available or not applicable
Rate of Duty	duty_rate	Text	-	Numeric (Percentage) "100" represents 100% "na" : Data not available or not applicable
Maximum Amount of Duty	maximum_duty	Text	-	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 May 15, 2025 from https://data.gov.sg/datasets/d_3365239a616d222d8060901fe6a8600b/view

About this dataset

Contact

tan_pei_ting@iras.gov.sg hoong_sook_ying@iras.gov.sg

Created on

15 Sep 2016

Licence

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

Agency

IRAS (Inland Revenue Authority of Singapore)