---
title: "Stamp duty / SDLT — Class A Atlas glossary"
description: "A tax on lease execution."
canonical: https://classa.info/glossary/stamp-duty
pageType: glossary
lastUpdated: 2026-04-01T00:00:00.000Z
license: "CC BY 4.0 with attribution to Class A Atlas (https://classa.info)."
---

> A tax on lease execution.

## TL;DR

- A tax on lease execution.
- Stamp duty applies on lease execution in the UK (SDLT — Stamp Duty Land Tax), Hong Kong, Singapore, India, and several other jurisdictions.

# Stamp duty / SDLT

*Tax / regulatory · UK, APAC*

## Short definition

A tax on lease execution.

## Full definition

Stamp duty applies on lease execution in the UK (SDLT — Stamp Duty Land Tax), Hong Kong, Singapore, India, and several other jurisdictions. UK SDLT on leases is calculated on the net present value of the rent over the term. Plan for it in the closing budget.

## Why this matters for Class A leasing

Stamp duty / SDLT is part of the tax / regulatory vocabulary that institutional [Class A](/glossary/class-a) occupiers, landlords, and advisers use across UK, APAC markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks regional variation alongside the global standard so [cross-border](/topics/cross-border-expansion) occupiers can translate quickly.

## See also

- [Business rates](/glossary/business-rates)

## Related guides

- [APAC leasing conventions: a city-by-city primer](/guides/apac-leasing-conventions)

---

Citation: Source: Class A Atlas (https://classa.info/glossary/stamp-duty), updated 2026-04-01T00:00:00.000Z.