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Collection: Duty Rates for Stamp Duty

Dataset: 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

Data from Jan 2003 to Nov 2017

Last updated: 09 Sep 2025, 18:56 SGT

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
2003-01-04Tenancy/ 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
2003-01-04Tenancy/ 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
2003-01-04Tenancy/ 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
2017-11-03Sale & 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_amountTextS$"na" : Data not available or not applicable
Rate of Dutyduty_rateText-Numeric (Percentage) "100" represents 100% "na" : Data not available or not applicable
Maximum Amount of Dutymaximum_dutyTextS$"na" : Data not available or not applicable
Google colab link
Analyse this dataset with Colab Notebook
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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 (2025) [Dataset]. data.gov.sg. Retrieved April 6, 2026 from https://data.gov.sg/datasets/d_3365239a616d222d8060901fe6a8600b/view

About this dataset

Contact

hoong_sook_ying@iras.gov.sgmelissa_lim@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)