You are required to pay stamp duty on documents executed in relation to a lease. Stamp Duty, on lease documents involving premium, will be computed on the gross rent of the rented property and premium paid for the tenancy term.
Acceptance to the Letter of Offer to Lease, Agreement for Lease, Lease, Tenancy Agreement and Variation to Lease are some examples of documents that are liable to stamp duty.
Lease renewal or extension is a fresh lease .Hence, full duty rates will apply for the lease renewal or extension.
Stamp duty rates and computation
Person liable to pay stamp duty
Stamping existing lease with revised terms (e.g. additional or reduction in rental)
Types of Documents Not Considered a Lease (e.g. Licence)