Singapore Tenancy Agreement Stamp Duty & Landlord Rental Income Tax Calculator
Calculate IRAS tenancy agreement stamp duty for tenants/landlords and net taxable rental income for property owners using actual expenses vs the 15% simplified expense ratio.
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Calculation Methodology & Statutory Rules
1.
Average Annual Rent (AAV) = (Gross Monthly Rent * Lease Duration Months + Advance Premium) / (Lease Duration Months / 12).
2.
IRAS Tenancy Stamp Duty: - For lease duration <= 4 years (<= 48 months): 0.4% of total rent payable across the full lease period.
- For lease duration > 4 years (> 48 months): 0.4% of 4 x AAV (equivalent to 1.6% of AAV).
- If advance premium paid: Additional 0.4% tax on the premium amount.
3.
Landlord Gross Annual Rental Income = Monthly Rent * 12.
4.
Landlord Taxable Net Rental Income: - Deemed Expense Option: Net Rent = Gross Annual Rent - (Gross Annual Rent * 15%) - Annual Mortgage Interest.
- Actual Expense Option: Net Rent = Gross Annual Rent - Actual Allowable Expenses - Annual Mortgage Interest.
5.
Net Rental Income is added to personal income tax computation (taxed at progressive rates 0% to 24%) or corporate tax computation (taxed at 17%).
Frequently Asked Questions
Q1.What are the CPF contribution rates and Ordinary Wage (OW) ceilings in Singapore for 2025/2026?
For Singapore Citizens and 3rd-year PRs aged 55 and below, the total mandatory CPF contribution is 37% (20% employee + 17% employer) on monthly Ordinary Wages up to the statutory ceiling of S$8,000. Annual Additional Wages (bonuses) are capped separately by the statutory AW ceiling formula.
Q2.How does IRAS Personal Income Tax progression work in Singapore?
Singapore operates one of the most competitive progressive tax structures globally. The first S$20,000 of chargeable income is taxed at 0%, with marginal tax brackets progressing from 2% up to 24% for chargeable income exceeding S$1,000,000. Foreign-sourced income received in Singapore is generally tax-exempt, and there is no capital gains tax or dividend tax.
Q3.How does the Start-Up Tax Exemption (SUTE) scheme reduce corporate tax in Singapore?
Qualifying new Singapore companies enjoy 75% tax exemption on the first S$100,000 of normal chargeable income, and 50% exemption on the next S$100,000 for their first 3 consecutive Years of Assessment (YAs), capping effective corporate tax on the first S$200,000 at ~4.25% to 8.5%.
Disclaimer: Results are estimates based on standard tax rules for the 2026 tax year and are provided for informational purposes only. Individual circumstances (deductions, credits, specific state/local rules) may significantly affect your actual tax liability. Always consult a qualified tax professional or accountant for advice specific to your situation.