Note that IRAS website clearly states that lease duty is EXEMPT if the AAR does not exceed $1,000. In your case, $80 X 12 = $960 which is under $1000.
https://www.iras.gov.sg/taxes/stamp-duty/for-property/renting-a-property
For your case in particular however, you may be questioned on whether your rental at $80/ month was specifically set to avoid hitting this threshold.
Note that stamp duty on leases is payable based on the contractual rental or the market rental, whichever is HIGHER, at the Lease Duty rates.
Hope this helps!
Kay Cloud
The Harvard Educated Agent
Propnex Realty Pte Ltd
cloud@propnex.com
Tel: (+6.5.) 8.5.6.7.4.5.8.5
Whatsapp -> https://wa.me/6585674585
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