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AAR refers to the higher of the average annual contractual or annualised market rent and includes other considerations such as payments for:
✓Advertising and Promotion charge
✓Furniture / Fittings charge
✓Maintenance charge
✓Service charge
✓Any other charges, excluding GST charges
AAR是指平均合约租金或市场年租金价中的较高者，并包括其他考虑因素，例如：
✓广告和促销费用
✓家具/配件费
✓维务费
✓服务费
✓其他费用，不包括消费税(GST)
➁
A lease with premium is one for which there is a lump sum payment. Stamp duty is payable on the premium based on the Buyer's Stamp Duty* (BSD) rates. If there is a rental in addition to the premium, stamp duty is payable on the rental based on lease duty rates.
有溢价的租约是需付额外一次性款项的租约。 其印花税是根据买方印花税*（BSD）费率按溢价支付的。 如果除保险费外还有租金，则应根据租赁税率对租金支付印花税。
* W.e.f. 15 February 2023, BSD for residential properties to increase from 4% to 5% for the portion of the value between $1.5-$3 million and 4% to 6% in excess of $3 million.从2月15日2023起，凡屋价S$1.5M-S$3M的差额，私宅买方印花税将从4%增至5%，而$3M以上的差额则增至6%。
